{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-087115","form_type":"8-K/A","ticker":"ESLA","cik":"0001844417","company_name":"Estrella Immunopharma, Inc.","filed_at":"2023-11-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.987783+00:00","generated_at":"2026-06-08T04:00:56.074616+00:00","sec_items":["5.03"],"event_type":"other","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Estrella Immunopharma changes fiscal year to June 30, effective Sept 29, 2023","bullets":["Fiscal year end changed from December 31 to June 30, effective upon close of business combination.","Change aligns fiscal year with Estrella Biopharma, the accounting acquirer in the combination.","First fiscal year under new end will be the period ending June 30, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-087115","json":"https://secwatch.observer/filing/0001213900-23-087115.json","markdown":"https://secwatch.observer/filing/0001213900-23-087115.md","text":"https://secwatch.observer/filing/0001213900-23-087115.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1844417/000121390023087115/0001213900-23-087115-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1844417/000121390023087115/ea188438-8ka1_estrella.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T04:00:56.074616+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":"2475ff7bb218d8186adebaf9d40e035bff0d5ed8","claim":"Estrella Immunopharma, Inc.: Fiscal year end changed from December 31 to June 30 effective as of the closing date of the Business Combination (effective 2023-09-29).","evidence_excerpt":"Effective as of the closing date of the Business Combination on September 29, 2023, the Company’s fiscal year end changed from December 31 to June 30.","evidence_source":"SEC 8-K Item 5.03/5.05/5.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1844417/000121390023087115/0001213900-23-087115-index.htm","confidence":0.9,"family_label":"Governance Changes","details":[{"label":"Change","value":"fiscal year change"},{"label":"Effective","value":"2023-09-29"}],"fact_type":"governance_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}