{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-123435","form_type":"8-K","ticker":null,"cik":"0002044112","company_name":"INTEGRATED RAIL & RESOURCES INC.","filed_at":"2025-12-19T23:59:59+00:00","discovered_at":"2026-05-14T18:02:41.451561+00:00","generated_at":"2026-05-16T12:39:11.825244+00:00","sec_items":["2.01","1.01","2.03","5.06","5.02","3.02","3.03","5.03","5.01","7.01","9.01"],"event_type":"m_and_a","sentiment":"negative","materiality_score":0.75,"confidence":"high","headline":"Integrated Rail & Resources completes de-SPAC merger with Tar Sands Holdings II","bullets":["Business Combination closed Dec 12, 2025; SPAC shares converted 1:1 into Holdings Class A common stock; warrants assumed.","Only 11 SPAC shares redeemed (~$177); 5,775,561 shares converted to Holdings shares.","Holdings issued $12M unsecured promissory note at 0% to Endeavor Capital Group, due March 12, 2026.","Target TSII had $20,000 rental revenue and $290,000 net loss for nine months ended Sept 30, 2025.","Company ceased to be a shell company; no public trading market established for stock or warrants."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-123435","json":"https://secwatch.observer/filing/0001213900-25-123435.json","markdown":"https://secwatch.observer/filing/0001213900-25-123435.md","text":"https://secwatch.observer/filing/0001213900-25-123435.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2044112/000121390025123435/0001213900-25-123435-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2044112/000121390025123435/ea0270013-8k_integrated.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T12:39:11.825244+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"}