{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-036823","form_type":"8-K","ticker":"IGTA","cik":"0001866838","company_name":"Inception Growth Acquisition Ltd","filed_at":"2024-04-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:20.988938+00:00","generated_at":"2026-06-03T05:46:13.247409+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":"SPAC Inception Growth Acquisition borrows $100K from sponsor ahead of May 13 deadline","bullets":["Issued unsecured promissory note for $100,000 to sponsor Soul Venture Partners LLC on April 26, 2024.","Note bears no interest and matures upon closing of a business combination.","If no business combination closes by May 13, 2024 (subject to extension), note terminates with no payment due.","Sponsor waived any claim against the trust account, a standard SPAC protection.","Proceeds likely used for working capital or to extend the combination deadline."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-036823","json":"https://secwatch.observer/filing/0001213900-24-036823.json","markdown":"https://secwatch.observer/filing/0001213900-24-036823.md","text":"https://secwatch.observer/filing/0001213900-24-036823.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1866838/000121390024036823/0001213900-24-036823-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1866838/000121390024036823/ea0204864-8k_inception.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T05:46:13.247409+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":"01f7c6a4af88e9a23e551f26a49be7893bc838e8","claim":"Inception Growth Acquisition Ltd incurred loan of $100,000 with Soul Venture Partners LLC at does not bear interest maturing upon the closing of a business combination by the Company.","evidence_excerpt":"On April 26, 2024, Inception Growth Acquisition Limited (the “Company”) issued an unsecured promissory note in the aggregate principal amount of $100,000 (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/1866838/000121390024036823/0001213900-24-036823-index.htm","confidence":0.9,"family_label":"Debt Financings","details":[{"label":"Instrument","value":"loan"},{"label":"Principal","value":"$100,000"},{"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"}