{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-007160","form_type":"8-K","ticker":"IGTA","cik":"0001866838","company_name":"Inception Growth Acquisition Ltd","filed_at":"2024-01-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.158654+00:00","generated_at":"2026-06-06T16:07:35.198630+00:00","sec_items":["1.01","2.03","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Inception Growth Acquisition issues $420K promissory note to sponsor; due at deal or Feb 13 deadline","bullets":["Issued $420,000 unsecured promissory note to sponsor Soul Venture Partners LLC on Jan 24, 2024.","Note bears no interest and matures upon closing of a business combination.","If no business combination by Feb 13, 2024 (as may be extended), note is terminated and no amounts due.","Proceeds likely to fund working capital as SPAC nears its deadline.","Sponsor waives any claim against the trust account per note terms."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-007160","json":"https://secwatch.observer/filing/0001213900-24-007160.json","markdown":"https://secwatch.observer/filing/0001213900-24-007160.md","text":"https://secwatch.observer/filing/0001213900-24-007160.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1866838/000121390024007160/0001213900-24-007160-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1866838/000121390024007160/ea192104-8k_inception.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T16:07:35.198630+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":"2ea5475528a930f688d8c43804346d6b2e671bf7","claim":"Inception Growth Acquisition Ltd incurred loan of $420,000 with Soul Venture Partners LLC at does not bear interest maturing upon the closing of a business combination by the Company.","evidence_excerpt":"On January 24, 2024, Inception Growth Acquisition Limited (the “Company”) issued an unsecured promissory note in the aggregate principal amount of $420,000 (the “Note”) to Soul Venture Partners LLC, the Company’s initial public offering sponsor (“Sponsor”).","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1866838/000121390024007160/0001213900-24-007160-index.htm","confidence":0.9,"family_label":"Debt Financings","details":[{"label":"Instrument","value":"loan"},{"label":"Principal","value":"$420,000"},{"label":"Counterparty","value":"Soul Venture Partners LLC"},{"label":"Rate","value":"does not bear interest"},{"label":"Maturity","value":"upon the closing of a business combination by the Company"},{"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"}