{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-007987","form_type":"8-K","ticker":"OSRH","cik":"0001840425","company_name":"OSR Holdings, Inc.","filed_at":"2026-01-27T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.485471+00:00","generated_at":"2026-05-16T07:35:32.343222+00:00","sec_items":["2.01","7.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"OSR Holdings completes Woori IO acquisition; legacy shareholders lock $10/share exchange, reviews subsidiary combination","bullets":["Acquisition of Woori IO closed Jan 26, 2026; WORIO becomes indirect wholly-owned subsidiary via share exchange (84,338 OSRK shares for 88,891 WORIO shares).","Legacy Woori IO shareholders reaffirmed three-year equity alignment; they may exchange OSRK equity only at $10.00/share, preventing near-term dilution.","OSRH initiates strategic review of combining Woori IO and RMC into a new medical device company; potential standalone IPO in Korea under evaluation.","No OSRH common stock issued in transaction; acquisition funded through subsidiary equity interests."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-007987","json":"https://secwatch.observer/filing/0001213900-26-007987.json","markdown":"https://secwatch.observer/filing/0001213900-26-007987.md","text":"https://secwatch.observer/filing/0001213900-26-007987.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1840425/000121390026007987/0001213900-26-007987-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1840425/000121390026007987/ea0274230-8k_osrhold.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T07:35:32.343222+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":[{"claim_id":"841ec51358f6142b068eeffec8eeee51430fee37","claim":"OSR Holdings, Inc. completed an acquisition involving Woori IO Co., Ltd. (closed 2026-01-26).","evidence_excerpt":"On January 26, 2026 (the “Closing Date”), OSR Holdings Co., Ltd. (“OSRK”), a subsidiary of OSR Holdings, Inc. (the “Company”), completed the share exchange transaction contemplated by the Share Exchange Agreement dated October 13, 2025","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1840425/000121390026007987/0001213900-26-007987-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001574085-26-000093","ticker":"BHR","company_name":"Braemar Hotels & Resorts Inc.","filed_at":"2026-06-01T20:11:33+00:00","headline":"Braemar completes sale of Park Hyatt Beaver Creek for $176M; repays $86.25M convertible notes","event_type":"m_and_a","sec_items":["2.01","7.01","8.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001574085-26-000093","json":"https://secwatch.observer/filing/0001574085-26-000093.json","markdown":"https://secwatch.observer/filing/0001574085-26-000093.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1574085/000157408526000093/0001574085-26-000093-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1574085/000157408526000093/bhr-20260526.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"On January 26, 2026 (the “Closing Date”), OSR Holdings Co., Ltd. (“OSRK”), a subsidiary of OSR Holdings, Inc. (the “Company”), completed the share exchange transaction contemplated by the Share Exchange Agreement dated October 13, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1840425/000121390026007987/0001213900-26-007987-index.htm","comparable_excerpt":"On May 26, 2026, Ashford BC LP and Ashford TRS BC LLC (together “Seller”), indirect subsidiaries of Braemar Hotels & Resorts Inc. (the “Company”), completed the sale of the Park Hyatt Beaver Creek Resort & Spa located in Avon, Colorado (the “Hotel”) pursuant to an Agreement of Purchase and Sale, dated as of April 27, 2026, by and among Seller and Apres Owner, LLC, as purchaser, for $176 million in cash, subject to customary pro-rations and adjustments.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1574085/000157408526000093/0001574085-26-000093-index.htm"}},{"accession":"0001628280-26-032558","ticker":"APAD","company_name":"Enhanced Group Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Enhanced Group completes de-SPAC merger with Enhanced Ltd; redemptions of $201.7M","event_type":"m_and_a","sec_items":["1.01","2.01","5.06","3.02","9.01","4.01","3.01","3.03","5.01","5.02","5.03","5.05","7.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-032558","json":"https://secwatch.observer/filing/0001628280-26-032558.json","markdown":"https://secwatch.observer/filing/0001628280-26-032558.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1956439/000162828026032558/0001628280-26-032558-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1956439/000162828026032558/apadu-20260506.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"On January 26, 2026 (the “Closing Date”), OSR Holdings Co., Ltd. (“OSRK”), a subsidiary of OSR Holdings, Inc. (the “Company”), completed the share exchange transaction contemplated by the Share Exchange Agreement dated October 13, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1840425/000121390026007987/0001213900-26-007987-index.htm","comparable_excerpt":"On May 7, 2026, as contemplated by the Business Combination Agreement and as described in the section titled “ The BCA Proposal ” beginning on pa ge 180 of the Proxy Statement/Prospectus, the Company, Enhanced and Merger Sub consummated the business combination contemplated by the Business Combination Agreement, whereby: • Merger Sub merged with and into Enhanced (the “First Merger”), with Enhanced surviving the merger as a wholly owned subsidiary of the Company;","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1956439/000162828026032558/0001628280-26-032558-index.htm"}},{"accession":"0001104659-26-057182","ticker":"RMIX","company_name":"Suncrete, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Suncrete acquires Nelson Bros. Ready Mix for $42.3M cash + stock; earnout up to $18M","event_type":"m_and_a","sec_items":["1.01","2.01","3.02","7.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-057182","json":"https://secwatch.observer/filing/0001104659-26-057182.json","markdown":"https://secwatch.observer/filing/0001104659-26-057182.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2094433/000110465926057182/0001104659-26-057182-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2094433/000110465926057182/tm2613866d1_8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"On January 26, 2026 (the “Closing Date”), OSR Holdings Co., Ltd. (“OSRK”), a subsidiary of OSR Holdings, Inc. (the “Company”), completed the share exchange transaction contemplated by the Share Exchange Agreement dated October 13, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1840425/000121390026007987/0001213900-26-007987-index.htm","comparable_excerpt":"Mr. Owens, Ms. Owens and JAO, the “Sellers”),\nand Jacob Owens in his capacity as representative of the Sellers. The aggregate consideration\nfor the Acquisition consisted of (i) 1,296,456 shares of Class A Common Stock, par value $0.0001 per share, of the Company (“Class\nA Common Stock”) issued to the Sellers (the “Stock Consideration”) and (ii) a $42.3 million net","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2094433/000110465926057182/0001104659-26-057182-index.htm"}},{"accession":"0001437749-26-015616","ticker":"GTN","company_name":"GRAY MEDIA, INC","filed_at":"2026-05-07T23:59:59+00:00","headline":"Gray Media closes $171M station acquisition from Allen Media Group","event_type":"m_and_a","sec_items":["2.01","7.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-015616","json":"https://secwatch.observer/filing/0001437749-26-015616.json","markdown":"https://secwatch.observer/filing/0001437749-26-015616.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/43196/000143774926015616/0001437749-26-015616-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/43196/000143774926015616/gtn20260505c_8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"On January 26, 2026 (the “Closing Date”), OSR Holdings Co., Ltd. (“OSRK”), a subsidiary of OSR Holdings, Inc. (the “Company”), completed the share exchange transaction contemplated by the Share Exchange Agreement dated October 13, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1840425/000121390026007987/0001213900-26-007987-index.htm","comparable_excerpt":"On May 1, 2026, the Company acquired the assets of WAAY (ABC) in Huntsville, Alabama, WSIL (ABC) in Paducah, Kentucky, Cape Girardeau, Missouri, and Harrisburg, Illinois, WEVV (CBS/FOX) in Evansville, Indiana, WFFT (FOX) in Ft. Wayne, Indiana, WCOV (FOX) and WIYE (IND) in Montgomery, Alabama, KADN (FOX) and KLAF (NBC) in Lafayette, Louisiana, and WREX (NBC) in Rockford, Illinois (collectively, together with the Allen 3, the “Allen Media Stations”) from AMG for a purchase price of $115 million plus working capital adjustments, which was funded using the Company’s available cash on hand.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/43196/000143774926015616/0001437749-26-015616-index.htm"}},{"accession":"0000095953-26-000074","ticker":"ACNT","company_name":"ASCENT INDUSTRIES CO.","filed_at":"2026-05-06T23:59:59+00:00","headline":"Ascent Industries acquires Midwest Graphic/Sigma for $14M; Q1 net sales up 9% to $19.4M but adjusted EBITDA loss widens","event_type":"m_and_a","sec_items":["1.01","2.01","2.02","7.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000095953-26-000074","json":"https://secwatch.observer/filing/0000095953-26-000074.json","markdown":"https://secwatch.observer/filing/0000095953-26-000074.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/95953/000009595326000074/0000095953-26-000074-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/95953/000009595326000074/acnt-20260504.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"On January 26, 2026 (the “Closing Date”), OSR Holdings Co., Ltd. (“OSRK”), a subsidiary of OSR Holdings, Inc. (the “Company”), completed the share exchange transaction contemplated by the Share Exchange Agreement dated October 13, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1840425/000121390026007987/0001213900-26-007987-index.htm","comparable_excerpt":"the Company purchased substantially all of the assets and certain specified liabilities of Seller for $14,000,000, subject to certain customary adjustments for working capital, transaction expenses, and cash, on the terms and subject to the conditions set forth in the Purchase Agreement (the “Transaction”). The Transaction closed simultaneously with the execution of the Purchase Agreement.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/95953/000009595326000074/0000095953-26-000074-index.htm"}},{"accession":"0001493152-26-021333","ticker":"APLD","company_name":"Applied Digital Corp.","filed_at":"2026-05-05T23:59:59+00:00","headline":"Applied Digital completes cloud business spinoff, retains ~97% of ChronoScale (CHRN)","event_type":"m_and_a","sec_items":["1.01","2.01","7.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-021333","json":"https://secwatch.observer/filing/0001493152-26-021333.json","markdown":"https://secwatch.observer/filing/0001493152-26-021333.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1144879/000149315226021333/0001493152-26-021333-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1144879/000149315226021333/form8-k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"On January 26, 2026 (the “Closing Date”), OSR Holdings Co., Ltd. (“OSRK”), a subsidiary of OSR Holdings, Inc. (the “Company”), completed the share exchange transaction contemplated by the Share Exchange Agreement dated October 13, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1840425/000121390026007987/0001213900-26-007987-index.htm","comparable_excerpt":"On May 5, 2026 (the “Closing Date”), Applied Digital Corporation, a Nevada corporation (the “Company”), completed the previously announced divestiture of its cloud business pursuant to that certain Contribution and Exchange Agreement","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1144879/000149315226021333/0001493152-26-021333-index.htm"}},{"accession":"0001922446-26-000034","ticker":"DEC","company_name":"Diversified Energy Co","filed_at":"2026-05-01T23:59:59+00:00","headline":"Diversified Energy closes $248M purchase of East Texas oil & gas wells","event_type":"m_and_a","sec_items":["2.01","7.01","9.01"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001922446-26-000034","json":"https://secwatch.observer/filing/0001922446-26-000034.json","markdown":"https://secwatch.observer/filing/0001922446-26-000034.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1922446/000192244626000034/0001922446-26-000034-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1922446/000192244626000034/dec-20260430.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"On January 26, 2026 (the “Closing Date”), OSR Holdings Co., Ltd. (“OSRK”), a subsidiary of OSR Holdings, Inc. (the “Company”), completed the share exchange transaction contemplated by the Share Exchange Agreement dated October 13, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1840425/000121390026007987/0001213900-26-007987-index.htm","comparable_excerpt":"On April 30, 2026, the Transaction closed for a total purchase price of approximately $248 million","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1922446/000192244626000034/0001922446-26-000034-index.htm"}},{"accession":"0001193125-26-197505","ticker":"SR","company_name":"SPIRE INC","filed_at":"2026-04-30T23:59:59+00:00","headline":"Spire completes sale of gas marketing business to Boardwalk Pipelines for $215M cash","event_type":"m_and_a","sec_items":["2.01","7.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 7.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-197505","json":"https://secwatch.observer/filing/0001193125-26-197505.json","markdown":"https://secwatch.observer/filing/0001193125-26-197505.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1126956/000119312526197505/0001193125-26-197505-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1126956/000119312526197505/sr-20260430.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"On January 26, 2026 (the “Closing Date”), OSR Holdings Co., Ltd. (“OSRK”), a subsidiary of OSR Holdings, Inc. (the “Company”), completed the share exchange transaction contemplated by the Share Exchange Agreement dated October 13, 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1840425/000121390026007987/0001213900-26-007987-index.htm","comparable_excerpt":"On April 30, 2026, Seller completed the previously announced Transaction for $215.0 million in cash, subject to customary post-closing adjustments as provided in the Agreement.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1126956/000119312526197505/0001193125-26-197505-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}