{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-056722","form_type":"8-K","ticker":"BSAA","cik":"0002051587","company_name":"BEST SPAC I Acquisition Corp.","filed_at":"2025-06-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.783524+00:00","generated_at":"2026-05-19T00:18:13.798449+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"BEST SPAC I Acquisition Corp. closes $55M IPO; trust funded, auditor flags going concern","bullets":["Closed IPO of 5.5M units at $10/unit, gross proceeds $55M; private placement of 277K units to sponsor.","$55M deposited in trust account for redemption or business combination.","Auditor's report includes substantial doubt about going concern due to 12-month business combination deadline.","Transaction costs $1.52M; cash outside trust $1.92M for working capital.","Underwriters have 45-day option for up to 825K additional units."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-056722","json":"https://secwatch.observer/filing/0001213900-25-056722.json","markdown":"https://secwatch.observer/filing/0001213900-25-056722.md","text":"https://secwatch.observer/filing/0001213900-25-056722.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2051587/000121390025056722/0001213900-25-056722-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2051587/000121390025056722/ea0245981-8k_bestspac1.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T00:18:13.798449+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"}