{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-089675","form_type":"8-K","ticker":"IGTA","cik":"0001866838","company_name":"Inception Growth Acquisition Ltd","filed_at":"2024-10-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.178581+00:00","generated_at":"2026-05-30T11:50:08.562806+00:00","sec_items":["1.01","2.03","3.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Inception Growth Acquisition converts sponsor loans & reduces EF Hutton cash payout ahead of AgileAlgo merger","bullets":["Sponsor loans and monthly $10k admin fee convert into 240,000 PubCo ordinary shares upon closing.","Deferred underwriting commission (up to $2.25M) replaced by 50,000 PubCo shares ($500k) and $500k promissory note.","Both conversion and discharge agreements are contingent on closing of the business combination with AgileAlgo.","EF Hutton note matures later of 13 months from issuance or 92 days after termination of SEPA convertible notes."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-089675","json":"https://secwatch.observer/filing/0001213900-24-089675.json","markdown":"https://secwatch.observer/filing/0001213900-24-089675.md","text":"https://secwatch.observer/filing/0001213900-24-089675.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1866838/000121390024089675/0001213900-24-089675-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1866838/000121390024089675/ea0217916-8k425_inception.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T11:50:08.562806+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}