{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-089590","form_type":"8-K","ticker":"ESHA","cik":"0001918661","company_name":"ESH Acquisition Corp.","filed_at":"2025-09-19T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.586737+00:00","generated_at":"2026-05-17T06:09:18.785020+00:00","sec_items":["1.01","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 $500M business combination with The Original Fit Factory","bullets":["Total consideration of $500M payable in PubCo common stock at $10.00 per share.","TOFF must achieve FY 2025 EBITDA of at least $9.1M and raise $20M in equity financing.","Sponsor founder shares subject to cancellation (40%) if performance conditions met; potential earn-out at $12.50 VWAP.","Post-closing board: 7 directors, 4 from TOFF and 3 from ESH.","Closing targeted by April 30, 2026; subject to stockholder approval and regulatory clearances."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-089590","json":"https://secwatch.observer/filing/0001213900-25-089590.json","markdown":"https://secwatch.observer/filing/0001213900-25-089590.md","text":"https://secwatch.observer/filing/0001213900-25-089590.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1918661/000121390025089590/0001213900-25-089590-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1918661/000121390025089590/ea0257778-8k425_eshacq.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T06:09:18.785020+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"}