{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-034943","form_type":"8-K","ticker":null,"cik":"0001820175","company_name":"OCA Acquisition Corp.","filed_at":"2024-04-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:20.366133+00:00","generated_at":"2026-06-03T14:17:55.004957+00:00","sec_items":["2.03"],"event_type":"debt","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"OCA Acquisition draws $90K from sponsor note to extend business combination deadline to May 20, 2024","bullets":["Board approved $90K draw under Promissory Note with Sponsor OCA Acquisition Holdings LLC to fund one-month extension.","Extension moves initial business combination deadline from April 20, 2024 to May 20, 2024; third of eleven possible monthly extensions.","Note is non-interest bearing, matures upon closing of initial business combination, and repayment limited to funds outside trust account if no deal.","Sponsor agreed to convert outstanding principal into warrants at $1.00 per warrant upon closing of proposed business combination with Powermers Smart Industries (PSI)."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-034943","json":"https://secwatch.observer/filing/0001213900-24-034943.json","markdown":"https://secwatch.observer/filing/0001213900-24-034943.md","text":"https://secwatch.observer/filing/0001213900-24-034943.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1820175/000121390024034943/0001213900-24-034943-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1820175/000121390024034943/ea0204386-8k425_ocaa.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T14:17:55.004957+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":"c14fa98f53d87b16b22d9a823f4af700742403e8","claim":"OCA Acquisition Corp. incurred loan of $90,000 with OCA Acquisition Holdings LLC at does not bear interest maturing upon closing of the Company's initial business combination.","evidence_excerpt":"Arrangement or a Registrant. On April 19, 2024, the board of directors of OCA Acquisition Corp., a Delaware corporation (the “ Company ”), approved a draw of an aggregate of $90,000 (the “ Extension Funds ”) pursuant to the Promissory Note (the “ Note ”), dated as of January 11, 2024, between the Company and OCA Acquisition Holdings LLC (the “ Sponsor ”),","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1820175/000121390024034943/0001213900-24-034943-index.htm","confidence":0.9,"family_label":"Debt Financings","details":[{"label":"Instrument","value":"loan"},{"label":"Principal","value":"$90,000"},{"label":"Counterparty","value":"OCA Acquisition Holdings LLC"},{"label":"Rate","value":"does not bear interest"},{"label":"Maturity","value":"upon closing of the Company's initial business combination"},{"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"}