{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-014134","form_type":"8-K","ticker":"BRLS","cik":"0001852973","company_name":"Borealis Foods Inc.","filed_at":"2023-02-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:47.159015+00:00","generated_at":"2026-06-19T00:57:56.852532+00:00","sec_items":["7.01","8.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Oxus Acquisition Corp. signs definitive business combination with Borealis Foods at $150M EV","bullets":["Transaction values Borealis at $150M pre-money enterprise value; expected to close Q3 2023.","Borealis is a food tech company with plant-based ramen; US subsidiary Palmetto has 600M meal annual capacity.","Combined company to be led by Borealis CEO Reza Soltanzadeh and Chairman Barthelemy Helg.","Oxus raised ~$172.5M in IPO; transaction requires shareholder approvals from both companies.","Borealis developed world's first mass-produced plant-based ramen with 20g complete protein per serving."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-014134","json":"https://secwatch.observer/filing/0001213900-23-014134.json","markdown":"https://secwatch.observer/filing/0001213900-23-014134.md","text":"https://secwatch.observer/filing/0001213900-23-014134.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1852973/000121390023014134/0001213900-23-014134-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1852973/000121390023014134/ea174205-8k425_oxusacq.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-19T00:57:56.852532+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}