{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-021974","form_type":"8-K","ticker":"IGTA","cik":"0001866838","company_name":"Inception Growth Acquisition Ltd","filed_at":"2024-03-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.159265+00:00","generated_at":"2026-06-04T22:33:06.018641+00:00","sec_items":["1.01","2.03","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Inception Growth Acquisition issues $400K promissory note to sponsor","bullets":["Issued $400,000 unsecured promissory note to sponsor Soul Venture Partners LLC on March 12, 2024.","Note carries no interest; principal payable upon closing of a business combination.","Note terminates if no business combination closes by April 13, 2024 (as may be extended).","Proceeds intended to fund working capital in pursuit of a business combination."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-021974","json":"https://secwatch.observer/filing/0001213900-24-021974.json","markdown":"https://secwatch.observer/filing/0001213900-24-021974.md","text":"https://secwatch.observer/filing/0001213900-24-021974.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1866838/000121390024021974/0001213900-24-021974-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1866838/000121390024021974/ea0201657-8k_inception.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T22:33:06.018641+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":"43c798ba956b9709f42c16fc43b1082253cb09e0","claim":"Inception Growth Acquisition Ltd incurred loan of $400,000 with Soul Venture Partners LLC at does not bear interest maturing upon the closing of a business combination by the Company.","evidence_excerpt":"On March 12, 2024, Inception Growth Acquisition Limited (the “Company”) issued an unsecured promissory note in the aggregate principal amount of $400,000 (the “Note”) to Soul Venture Partners LLC, the Company’s initial public offering sponsor (“Sponsor”). The Note does not bear interest and matures upon the closing of a business combination by the Company.","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1866838/000121390024021974/0001213900-24-021974-index.htm","confidence":0.9,"family_label":"Debt Financings","details":[{"label":"Instrument","value":"loan"},{"label":"Principal","value":"$400,000"},{"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"}