{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-087827","form_type":"8-K","ticker":"ESHA","cik":"0001918661","company_name":"ESH Acquisition Corp.","filed_at":"2025-09-16T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.586534+00:00","generated_at":"2026-05-17T06:33:15.523173+00:00","sec_items":["8.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"ESH Acquisition Corp. enters definitive business combination with The Original Fit Factory at $500M valuation","bullets":["Implied pro-forma equity value of The Original Fit Factory: $500 million.","Combined company expected to list on Nasdaq under TOFF Holdings, renamed The Original Fit Factory, Inc.","Expected closing by end of Q1 2026; subject to ESH stockholder approval and customary conditions.","TOFF shareholders receive shares in PubCo; ESH shareholders receive one share of PubCo common stock.","Boards of both ESH and The Original Fit Factory unanimously approved the transaction."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-087827","json":"https://secwatch.observer/filing/0001213900-25-087827.json","markdown":"https://secwatch.observer/filing/0001213900-25-087827.md","text":"https://secwatch.observer/filing/0001213900-25-087827.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1918661/000121390025087827/0001213900-25-087827-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1918661/000121390025087827/ea0257320-8k425_eshacq.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T06:33:15.523173+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"}