{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-068568","form_type":"8-K","ticker":"BRLS","cik":"0001852973","company_name":"Borealis Foods Inc.","filed_at":"2023-08-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.782355+00:00","generated_at":"2026-06-11T07:56:49.232616+00:00","sec_items":["1.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Oxus Acquisition Corp. amends business combo pact with Borealis; equity plan share pool cut to 5%","bullets":["Equity incentive plan share pool reduced from 15% to 5% of New SPAC shares outstanding post-closing.","Plan of Arrangement replaced to reflect CBCA/OBCA provisions and changes to the New Oxus Amalgamation.","New SPAC Bylaws amended to add audit committee appointment and clarify quorum requirements for shareholder meetings.","Amendment dated Aug 11, 2023; all other terms of original Feb 23, 2023 Business Combination Agreement remain unchanged."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-068568","json":"https://secwatch.observer/filing/0001213900-23-068568.json","markdown":"https://secwatch.observer/filing/0001213900-23-068568.md","text":"https://secwatch.observer/filing/0001213900-23-068568.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1852973/000121390023068568/0001213900-23-068568-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1852973/000121390023068568/ea183768-8k425_oxusacq.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T07:56:49.232616+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":"7fe6a15305a471fea5b3e3c762f6cb0a55cc75bf","claim":"Borealis Foods Inc. amended Amendment with 1000397116 Ontario Inc., a wholly-owned subsidiary of Oxus (effective 2023-08-11).","evidence_excerpt":"Amendment to the Business Combination Agreement On August 11, 2023, Oxus Acquisition Corp., an exempted company limited by shares incorporated under the laws of the Cayman Islands (“Oxus”), 1000397116","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1852973/000121390023068568/0001213900-23-068568-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"amendment"},{"label":"Agreement","value":"merger"},{"label":"Counterparty","value":"1000397116 Ontario Inc., a wholly-owned subsidiary of Oxus"},{"label":"Effective","value":"2023-08-11"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}