{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-108952","form_type":"8-K","ticker":"TAVI","cik":"0002020385","company_name":"Tavia Acquisition Corp.","filed_at":"2024-12-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.577910+00:00","generated_at":"2026-05-29T03:46:49.766744+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Tavia Acquisition Corp. completes $100M IPO and over-allotment; auditor flags going concern","bullets":["IPO of 10M units at $10/unit grossed $100M; private placement of 350K units at $10 grossed $3.5M.","Over-allotment fully exercised: 1.5M additional units at $10 generating $15M; total trust proceeds $100.5M.","Auditor Marcum issued going concern opinion citing lack of capital to fund operations for one year.","Working capital deficit of $202,614 as of December 5, 2024.","Sponsor committed to fund working capital needs until earlier of business combination or one year."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-108952","json":"https://secwatch.observer/filing/0001213900-24-108952.json","markdown":"https://secwatch.observer/filing/0001213900-24-108952.md","text":"https://secwatch.observer/filing/0001213900-24-108952.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2020385/000121390024108952/0001213900-24-108952-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2020385/000121390024108952/ea0224299-8k_tavia.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T03:46:49.766744+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"}