secwatch / observer
8-K filed July 6, 2023, 7:59 PM ET ticker GENK CIK 0001891856
other material confidence high sentiment neutral materiality 0.35

GEN Restaurant Group enters IPO-related registration rights and tax receivable agreements

GEN Restaurant Group, Inc.

Key facts

Extracted from this filing and checked against the source text.

Material Agreements SEC 8-K Item 1.01/1.02 confidence 0.95

GEN Restaurant Group, Inc. entered into Registration Rights Agreement with certain stockholders of the Company valued at Demand and piggyback registration rights related to shares of Class A Stock issuable upon exchange o (effective 2023-06-30).

Action
entry
Counterparty
certain stockholders of the Company
Value
Demand and piggyback registration rights related to shares of Class A Stock issuable upon exchange o
Effective
2023-06-30
Exact text from the filing
Item 1.01. Entry into a Material Definitive Agreement. Registration Rights Agreement On June 30, 2023, in connection with the closing of the initial public offering (the “IPO”) of GEN Restaurant Group, Inc. (the “Company,” “we” or “our”) of its Class A common stock, par value $0.001 per share (the “Class A Stock”), described in the Company’s Registration Statement on Form S-1 (File No. 333-272253), as amended (the “Registration Statement”), the Company entered into the Registration Rights Agreement, by and among the Company and certain stockholders of the Company party thereto (the “Registration Rights Agreement”), substantially in the form previously filed as Exhibit 10.3 to the Registration Statement.
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Material Agreements SEC 8-K Item 1.01/1.02 confidence 0.95

GEN Restaurant Group, Inc. entered into Tax Receivable Agreement with members of GEN Restaurant Companies, LLC or their permitted assignees valued at Company will pay 85% of net cash tax savings realized from increases in tax basis and certain other (effective 2023-06-30).

Action
entry
Counterparty
members of GEN Restaurant Companies, LLC or their permitted assignees
Value
Company will pay 85% of net cash tax savings realized from increases in tax basis and certain other
Effective
2023-06-30
Exact text from the filing
Tax Receivable Agreement On June 30, 2023, in connection with the closing of the IPO and the reorganization described in the Registration Statement, the Company entered into the Tax Receivable Agreement (the “TRA”), substantially in the form previously filed as Exhibit 10.2 to the Registration Statement, for the benefit of the members of GEN Restaurant Companies, LLC (“GEN LLC”) or their permitted assignees, pursuant to which the Company will pay 85% of the amount of the net cash tax savings, if any, that the Company realizes (or, under certain circumstances, is deemed to realize) as a result of (i) increases in tax basis (and utilization of certain other tax benefits) resulting from the Company’s acquisition of a member’s limited liability company units of GEN LLC in future exchanges and (ii) any payments the Company makes under the TRA (including tax benefits related to imputed interest).
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GEN Restaurant Group, Inc. filing history →

Source: SEC EDGAR
accession 0001193125-23-182775
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