{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-011558","form_type":"8-K","ticker":"TAVI","cik":"0002020385","company_name":"Tavia Acquisition Corp.","filed_at":"2026-02-03T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.006097+00:00","generated_at":"2026-05-16T05:25:49.840623+00:00","sec_items":["1.01","2.03","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Tavia Acquisition Corp borrows $300K from IPO underwriter via promissory note","bullets":["Tavia issued a $300,000 promissory note to EarlyBirdCapital, Inc., the IPO underwriter representative.","Note is non-interest bearing, due upon completion of a business combination or liquidation of trust account.","Repayment only from funds outside the trust account; if insufficient, note will not be repaid.","This is standard SPAC working capital financing; no recourse to trust proceeds."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-011558","json":"https://secwatch.observer/filing/0001213900-26-011558.json","markdown":"https://secwatch.observer/filing/0001213900-26-011558.md","text":"https://secwatch.observer/filing/0001213900-26-011558.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2020385/000121390026011558/0001213900-26-011558-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2020385/000121390026011558/ea0275379-8k_tavia.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T05:25:49.840623+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":"a036db706c77817348305a0dde4d12ffc89c49a2","claim":"Tavia Acquisition Corp. entered into Promissory Note with EarlyBirdCapital, Inc. valued at up to an aggregate principal amount of $300,000 (effective 2026-02-02).","evidence_excerpt":"On February 2, 2026, Tavia Acquisition Corp (“we,” “us” or the “Company”) issued a promissory note (the “Promissory Note”) to EarlyBirdCapital, Inc. (the “Lender”), the representative of the underwriters of our initial public offering (the “IPO”). Pursuant to the Promissory Note, the Lender agreed to loan us up to an aggregate principal amount of $300,000.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2020385/000121390026011558/0001213900-26-011558-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"credit facility"},{"label":"Counterparty","value":"EarlyBirdCapital, Inc."},{"label":"Value","value":"up to an aggregate principal amount of $300,000"},{"label":"Effective","value":"2026-02-02"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}