{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-034194","form_type":"8-K","ticker":"ABTC","cik":"0001755953","company_name":"American Bitcoin Corp.","filed_at":"2023-05-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.400496+00:00","generated_at":"2026-06-16T05:11:17.230118+00:00","sec_items":["1.01","1.02","2.03","7.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Akerna sells cannabis software business to MJ Acquisition for $5M, terminates POSaBIT deal","bullets":["Sale of MJ Freeway and Ample Organics to MJ Acquisition Co for $5M ($4M cash + $1M note deemed paid at closing).","Terminates prior POSaBIT SPA; owes $140K termination fee plus up to $60K expenses to POSaBIT.","Sale conditioned on stockholder approval and simultaneous closing with previously announced Gryphon merger.","Issues $1M secured promissory note (10% interest, due Apr 2024) to MJA; secured by all personal property.","Executives, directors, and noteholders sign voting agreements to support sale and merger proposals."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-034194","json":"https://secwatch.observer/filing/0001213900-23-034194.json","markdown":"https://secwatch.observer/filing/0001213900-23-034194.md","text":"https://secwatch.observer/filing/0001213900-23-034194.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1755953/000121390023034194/0001213900-23-034194-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1755953/000121390023034194/ea177472-8k425_akerna.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T05:11:17.230118+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":"b00dec6ac0f3e8d9a14b4aaecd69f21301ef06b1","claim":"American Bitcoin Corp. incurred loan of $1,000,000 with MJ Acquisition Corp. at ten percent (10%) per annum maturing April 28, 2024.","evidence_excerpt":"Concurrently with the SPA, Akerna, Akerna Exchange, and MJA entered into a secured promissory note, dated April 28, 2023 (the “MJA Note”) whereby Akerna promises to pay to the order of MJA or its registered assigns the amount of $1,000,000.","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1755953/000121390023034194/0001213900-23-034194-index.htm","confidence":0.9,"family_label":"Debt Financings","details":[{"label":"Instrument","value":"loan"},{"label":"Principal","value":"$1,000,000"},{"label":"Counterparty","value":"MJ Acquisition Corp."},{"label":"Rate","value":"ten percent (10%) per annum"},{"label":"Maturity","value":"April 28, 2024"},{"label":"Event","value":"incurrence"}],"fact_type":"debt_financing"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}