{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-26-018597","form_type":"8-K","ticker":"PS","cik":"0002026053","company_name":"PERSHING SQUARE INC.","filed_at":"2026-05-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.400550+00:00","generated_at":"2026-05-15T00:24:15.741592+00:00","sec_items":["1.01","2.03","3.02","8.01","5.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Pershing Square Inc. completes IPO and private placement; enters $350M credit facility","bullets":["IPO of 8,103,392 shares completed April 30, 2026; no proceeds to company.","Private placement of 16,643,862 shares also completed; no proceeds to company.","Entered $350M credit facility ($250M revolver + $100M term loan), maturing April 2029, to fund $250M Anchor Investment in PSUS.","Covenants include max leverage ratio 2.50x, minimum AUM, and NAV decline limits.","Adopted 2026 Equity Incentive Plan, Amended and Restated Long-Term Incentive Plan, and Terms of M Units."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-26-018597","json":"https://secwatch.observer/filing/0001140361-26-018597.json","markdown":"https://secwatch.observer/filing/0001140361-26-018597.md","text":"https://secwatch.observer/filing/0001140361-26-018597.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2026053/000114036126018597/0001140361-26-018597-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2026053/000114036126018597/ny20040230x31_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T00:24:15.741592+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"ebc083dadc0f1e5ed87f0f11ae4490cb53a23e65","claim":"PERSHING SQUARE INC. incurred credit facility of $250,000,000 Revolving Facility and $100,000,000 Term Loan Facility with Bank of America, N.A., as administrative agent at Term SOFR, plus an applicable margin or a base rate maturing April 30, 2029.","evidence_excerpt":"on April 30, 2026, the Company and a syndicate of banks, led by Bank of America, N.A., as administrative agent, entered into a credit agreement (the “ Credit Agreement ”). The Credit Agreement consists of (i) a senior secured revolving credit facility (the “ Revolving Facility ”) in an aggregate principal amount of $250,000,000 and (ii) a senior secured term loan facility in an aggregate principal amount of $100,000,000","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/2026053/000114036126018597/0001140361-26-018597-index.htm","confidence":0.9},{"claim_id":"340424547599a396284c289c08aca54e2cd6cc7e","claim":"PERSHING SQUARE INC. entered into Registration Rights Agreement (effective 2026-04-28).","evidence_excerpt":"the Registration Rights Agreement, dated April 28, 2026, by and among the Company and each of the other persons from time to time party thereto (the “ Registration Rights Agreement ”);","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2026053/000114036126018597/0001140361-26-018597-index.htm","confidence":0.9},{"claim_id":"49197971af7cf9364b489063bbe64f0b6dc04d84","claim":"PERSHING SQUARE INC. entered into Credit Agreement with Bank of America, N.A., as administrative agent, and a syndicate of banks (effective 2026-04-30).","evidence_excerpt":"on April 30, 2026, the Company and a syndicate of banks, led by Bank of America, N.A., as administrative agent, entered into a credit agreement (the “ Credit Agreement ”).","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2026053/000114036126018597/0001140361-26-018597-index.htm","confidence":0.9},{"claim_id":"9897658d06e26784adeca2f107bd8c4a3e881f9e","claim":"PERSHING SQUARE INC. entered into ManagementCo Registration Rights Agreement with Investors (effective 2026-04-28).","evidence_excerpt":"the Registration Rights Agreement, dated April 28, 2026, between the Company and the Investors (as defined therein) (the “ ManagementCo Registration Rights Agreement ”);","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2026053/000114036126018597/0001140361-26-018597-index.htm","confidence":0.9},{"claim_id":"f936a9bf90086fb482da1afe7629ebf90f69f457","claim":"PERSHING SQUARE INC. entered into Fourth Amended and Restated Agreement of Limited Partnership of Pershing Square Capital Management, L.P. with PSCM GP, LLC and PS CompCo, LLC (effective 2026-04-28).","evidence_excerpt":"the Fourth Amended and Restated Agreement of Limited Partnership of Pershing Square Capital Management, L.P., dated April 28, 2026, by and among PSCM GP, LLC, the Company and PS CompCo, LLC (the “ Fourth A&R LPA ”).","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2026053/000114036126018597/0001140361-26-018597-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001185185-26-002273","ticker":"DGAC","company_name":"DISCIPLINED GROWTH ACQUISITION Corp","filed_at":"2026-06-01T20:15:34+00:00","headline":"Disciplined Growth Acquisition Corp. closes $150M IPO on NYSE","event_type":"other_material","sec_items":["1.01","3.02","5.02","5.03","8.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 3.02, 5.02, 8.01, 9.01","same event type: other_material","similar 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10.4 and incorporated herein by reference","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083452/000182912626004879/0001829126-26-004879-index.htm"}},{"accession":"0001104659-26-057460","ticker":"CLRB","company_name":"Cellectar Biosciences, Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Cellectar raises ~$35M via stock/warrant offering; reports positive 12-mo Phase 2b WM data","event_type":"other_material","sec_items":["1.01","3.02","8.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 3.02, 8.01, 9.01","same event type: other_material","similar 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“Management Purchase Agreement”","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1279704/000110465926057460/0001104659-26-057460-index.htm"}},{"accession":"0001193125-26-251791","ticker":"KRMN","company_name":"Karman Holdings Inc.","filed_at":"2026-06-01T21:28:29+00:00","headline":"Selling stockholders price upsized secondary offering of 14M shares at $61/share for ~$854M gross proceeds","event_type":"other_material","sec_items":["1.01","7.01","8.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 8.01, 9.01","same event type: other_material","similar 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(the “Company”) entered into an underwriting agreement (the “Underwriting Agreement”) with the persons named in Schedule II thereto (the “Selling Stockholders”) and Citigroup Global Markets Inc. and Evercore Group L.L.C., as the underwriters (the “Underwriters”), pursuant to which the Selling Stockholders agreed to sell 14,000,000 shares of common stock, par value $0.001 per share, of the Company (the “Common Stock”) at a public offering price of $61.00 per share (the “Offering Price”), less underwriting discounts and commissions (the “Offering”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2040127/000119312526251791/0001193125-26-251791-index.htm"}},{"accession":"0001193125-26-251789","ticker":"GIPR","company_name":"GENERATION INCOME PROPERTIES, INC.","filed_at":"2026-06-01T21:27:59+00:00","headline":"Generation Income Properties prices $5.0M public offering of 23.8M shares and warrants at $0.21/unit","event_type":"other_material","sec_items":["1.01","8.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 8.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-251789","json":"https://secwatch.observer/filing/0001193125-26-251789.json","markdown":"https://secwatch.observer/filing/0001193125-26-251789.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526251789/0001193125-26-251789-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526251789/gipr-20260528.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"the Registration Rights Agreement, dated April 28, 2026, by and among the Company and each of the other persons from time to time party thereto (the “ Registration Rights Agreement ”);","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2026053/000114036126018597/0001140361-26-018597-index.htm","comparable_excerpt":"In connection with the Offering, on May 28, 2026, the Company entered into a placement agency agreement (the “Placement Agency Agreement”) with Maxim Group LLC, as placement agent","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526251789/0001193125-26-251789-index.htm"}},{"accession":"0001683168-26-004423","ticker":"CITR","company_name":"CitroTech Inc.","filed_at":"2026-06-01T20:15:28+00:00","headline":"CitroTech exchanges all Series A Preferred for Series C Convertible; 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(the “Company”) entered into securities purchase agreements (the “Purchase Agreements”) with certain institutional investors (the “Investors”) for the sale by the Company of 1,200,000 shares (the “Shares”) of its Common Stock, par value $0.01 per share (“Common Stock”), in a registered direct offering (the “Offering”), at a purchase price of $8.00 per share.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/814676/000143774926018930/0001437749-26-018930-index.htm"}},{"accession":"0001104659-26-057976","ticker":"XRN","company_name":"Chiron Real Estate Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Chiron Real Estate enters $100M preferred equity deal with Maewyn XRN LP","event_type":"other_material","sec_items":["1.01","3.02","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 3.02, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-057976","json":"https://secwatch.observer/filing/0001104659-26-057976.json","markdown":"https://secwatch.observer/filing/0001104659-26-057976.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1533615/000110465926057976/0001104659-26-057976-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1533615/000110465926057976/tm2613926d1_8k.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"the Registration Rights Agreement, dated April 28, 2026, by and among the Company and each of the other persons from time to time party thereto (the “ Registration Rights Agreement ”);","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2026053/000114036126018597/0001140361-26-018597-index.htm","comparable_excerpt":"In connection with the Private Placement, on May 6, 2026, the Company and the Purchasers entered an Investor Rights Agreement.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1533615/000110465926057976/0001104659-26-057976-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}