{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-065931","form_type":"8-K","ticker":null,"cik":"0001854583","company_name":"Collective Audience, Inc.","filed_at":"2024-08-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:14.954018+00:00","generated_at":"2026-05-31T11:54:03.315233+00:00","sec_items":["1.01","2.01","3.02","7.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Collective Audience acquires BeOp for ~3M shares; pro forma revenue >$7.5M","bullets":["Issued 3,006,667 restricted shares for 100% of BeOp; 666,667 shares held back for 12 months pending indemnification.","Earnout of €50,000 in CAUD stock if BeOp meets 2024/2025 revenue and EBITDA targets.","BeOp 2023 revenue $3.7M (+35% YoY); combined pro forma revenue expected >$7.5M in 2024 with positive EBITDA.","Lock-up: 6 months for external investors; 6 months (50%) and 12 months (50%) for management/employees.","BeOp serves 200+ premium publishers and brands like Samsung, Coca Cola, Paramount, Tommy Hilfiger."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-065931","json":"https://secwatch.observer/filing/0001213900-24-065931.json","markdown":"https://secwatch.observer/filing/0001213900-24-065931.md","text":"https://secwatch.observer/filing/0001213900-24-065931.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1854583/000121390024065931/0001213900-24-065931-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1854583/000121390024065931/ea0210681-8k_collect.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T11:54:03.315233+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":"70c6d5cbaffc6a06d4ca5310587da115695c64d3","claim":"Collective Audience, Inc. completed an acquisition involving The Odyssey SAS (dba BeOp) for 3,006,667 shares of restricted Company common stock to the Sellers (closed 2024-08-01).","evidence_excerpt":"the Company (the “Acquisition”). The Acquisition closed concurrently on August 1, 2024 (the “Closing Date”). In consideration for the Acquisition, the Company issued a total of 3,006,667 shares of restricted Company common stock to the Sellers (the “Exchange Consideration”), provided, however, the Company held-back 666,667 shares of the Exchange Consideration to","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1854583/000121390024065931/0001213900-24-065931-index.htm","confidence":0.9,"family_label":"M&A Transactions","details":[{"label":"Action","value":"acquisition"},{"label":"Counterparty","value":"The Odyssey SAS (dba BeOp)"},{"label":"Consideration","value":"3,006,667 shares of restricted Company common stock to the Sellers"},{"label":"Closing","value":"2024-08-01"}],"fact_type":"ma_transaction"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}