{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-011634","form_type":"8-K","ticker":"WPAC","cik":"0002081536","company_name":"White Pearl Acquisition Corp.","filed_at":"2026-02-04T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.206988+00:00","generated_at":"2026-05-16T05:06:00.304916+00:00","sec_items":["1.01","3.02","5.03","8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"White Pearl Acquisition Corp. closes $115M SPAC IPO at $10/unit, including full overallotment","bullets":["IPO closed Feb 3, 2026; 11,500,000 units sold at $10 each, gross proceeds $115M (full exercise of 1.5M-unit over-allotment).","Each unit consists of one Class A ordinary share and one right to receive one-fifth of a share upon initial business combination.","Sponsor White Pearl Group Limited purchased 290,000 private units at $10/unit, grossing $2.9M in concurrent private placement.","Net IPO and private placement proceeds of $115M deposited in trust account for public shareholders.","Company targets businesses in FinTech, InfoTech, and business services sectors."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-011634","json":"https://secwatch.observer/filing/0001213900-26-011634.json","markdown":"https://secwatch.observer/filing/0001213900-26-011634.md","text":"https://secwatch.observer/filing/0001213900-26-011634.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2081536/000121390026011634/0001213900-26-011634-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2081536/000121390026011634/ea0274737-8k_white.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T05:06:00.304916+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":"b2be64973d1b299ac04bbb7ec0207fb9f49dfd49","claim":"White Pearl Acquisition Corp.: Filed Amended and Restated Memorandum and Articles of Association in connection with IPO (effective 2026-01-30).","evidence_excerpt":"On January 30, 2026, in connection with the IPO, the Company filed its Amended and Restated Memorandum and Articles of Association, as described in the Registration Statement, with the Registry of Corporate Affairs of British Virgin Islands.","evidence_source":"SEC 8-K Item 5.03/5.05/5.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/2081536/000121390026011634/0001213900-26-011634-index.htm","confidence":0.9},{"claim_id":"5113a7a781b5079a34f35a63e1a43e9c92357a7a","claim":"White Pearl Acquisition Corp. entered into Unit Subscription Agreement with White Pearl Group Limited (effective 2026-01-30).","evidence_excerpt":"Boral Capital LLC and White Pearl Group Limited; ● Investment Management Trust Agreement, dated January 30, 2026, by and between Continental Stock Transfer & Trust Company and the Company; ● Registration Rights Agreement, dated January 30, 2026, by and among the Company and certain securityholders of the Company; ● Unit Subscription Agreement, dated January 30, 2026, by and between the Company and White Pearl Group Limited; ● Indemnity Agreement, dated January 30, 2026, by and between the Company’s sponsor, officers and directors and the Company; On February 3, 2026, the Company consummated the","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2081536/000121390026011634/0001213900-26-011634-index.htm","confidence":0.7},{"claim_id":"5af685bc385d1ab010e491e0ec5bcd1dbd93d702","claim":"White Pearl Acquisition Corp. entered into Underwriting Agreement with D. Boral Capital LLC (effective 2026-01-30).","evidence_excerpt":"ts IPO, the Company entered into the following agreements, the forms of which were previously filed as exhibits to the Registration Statement: ● Underwriting Agreement, dated January 30, 2026, by and between the Company and D.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2081536/000121390026011634/0001213900-26-011634-index.htm","confidence":0.9},{"claim_id":"8be8ca896084df60a2b492ca7db0cdb2e00a23fb","claim":"White Pearl Acquisition Corp. entered into Letter Agreement with Company’s officers, directors, D. Boral Capital LLC and White Pearl Group Limited (effective 2026-01-30).","evidence_excerpt":"Letter Agreement, dated January 30, 2026, by and between the Company’s officers, directors, D. Boral Capital LLC and White Pearl Group Limited","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2081536/000121390026011634/0001213900-26-011634-index.htm","confidence":0.7},{"claim_id":"bcc129684bc47bd028320f037ffe1cfaaeb3cb7c","claim":"White Pearl Acquisition Corp. entered into Investment Management Trust Agreement with Continental Stock Transfer & Trust Company (effective 2026-01-30).","evidence_excerpt":"Investment Management Trust Agreement, dated January 30, 2026, by and between Continental Stock Transfer & Trust Company and the Company","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2081536/000121390026011634/0001213900-26-011634-index.htm","confidence":0.7},{"claim_id":"e992941104eff5c2fcbcbf02febbc1fbd649568a","claim":"White Pearl Acquisition Corp. entered into Rights Agreement with Continental Stock Transfer & Trust Company (effective 2026-01-30).","evidence_excerpt":"● Rights Agreement, dated January 30, 2026, by and between the Company and Continental Stock Transfer & Trust Company; ● Letter Agreement, dated January 30, 2026, by and between the Company’s officers, directors, D.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2081536/000121390026011634/0001213900-26-011634-index.htm","confidence":0.7}],"comparable_filings":[{"accession":"0001185185-26-002273","ticker":"DGAC","company_name":"DISCIPLINED GROWTH ACQUISITION Corp","filed_at":"2026-06-01T20:15:34+00:00","headline":"Disciplined Growth Acquisition Corp. closes $150M IPO on NYSE","event_type":"other_material","sec_items":["1.01","3.02","5.02","5.03","8.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: governance_change, material_agreement","same SEC item: 1.01, 3.02, 5.03, 8.01, 9.01","same event type: other_material","similar 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(the “Company”) entered into an underwriting agreement (the “Underwriting Agreement”) with the persons named in Schedule II thereto (the “Selling Stockholders”) and Citigroup Global Markets Inc. and Evercore Group L.L.C., as the underwriters (the “Underwriters”), pursuant to which the Selling Stockholders agreed to sell 14,000,000 shares of common stock, par value $0.001 per share, of the Company (the “Common Stock”) at a public offering price of $61.00 per share (the “Offering Price”), less underwriting discounts and commissions (the “Offering”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2040127/000119312526251791/0001193125-26-251791-index.htm"}},{"accession":"0001193125-26-251789","ticker":"GIPR","company_name":"GENERATION INCOME PROPERTIES, INC.","filed_at":"2026-06-01T21:27:59+00:00","headline":"Generation Income Properties prices $5.0M public offering of 23.8M shares and warrants at $0.21/unit","event_type":"other_material","sec_items":["1.01","8.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 8.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-251789","json":"https://secwatch.observer/filing/0001193125-26-251789.json","markdown":"https://secwatch.observer/filing/0001193125-26-251789.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526251789/0001193125-26-251789-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526251789/gipr-20260528.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"Boral Capital LLC and White Pearl Group Limited; ● Investment Management Trust Agreement, dated January 30, 2026, by and between Continental Stock Transfer & Trust Company and the Company; ● Registration Rights Agreement, dated January 30, 2026, by and among the Company and certain securityholders of the Company; ● Unit Subscription Agreement, dated January 30, 2026, by and between the Company and White Pearl Group Limited; ● Indemnity Agreement, dated January 30, 2026, by and between the Company’s sponsor, officers and directors and the Company; On February 3, 2026, the Company consummated the","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2081536/000121390026011634/0001213900-26-011634-index.htm","comparable_excerpt":"In connection with the Offering, on May 28, 2026, the Company entered into a placement agency agreement (the “Placement Agency Agreement”) with Maxim Group LLC, as placement agent","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526251789/0001193125-26-251789-index.htm"}},{"accession":"0001683168-26-004423","ticker":"CITR","company_name":"CitroTech Inc.","filed_at":"2026-06-01T20:15:28+00:00","headline":"CitroTech exchanges all Series A Preferred for Series C Convertible; BoltRock gets board rights","event_type":"other_material","sec_items":["1.01","3.02","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 3.02, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-26-004423","json":"https://secwatch.observer/filing/0001683168-26-004423.json","markdown":"https://secwatch.observer/filing/0001683168-26-004423.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/894556/000168316826004423/0001683168-26-004423-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/894556/000168316826004423/citro_8k.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"Boral Capital LLC and White Pearl Group Limited; ● Investment Management Trust Agreement, dated January 30, 2026, by and between Continental Stock Transfer & Trust Company and the Company; ● Registration Rights Agreement, dated January 30, 2026, by and among the Company and certain securityholders of the Company; ● Unit Subscription Agreement, dated January 30, 2026, by and between the Company and White Pearl Group Limited; ● Indemnity Agreement, dated January 30, 2026, by and between the Company’s sponsor, officers and directors and the Company; On February 3, 2026, the Company consummated the","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2081536/000121390026011634/0001213900-26-011634-index.htm","comparable_excerpt":"On May 28, 2026, CitroTech Inc., a Wyoming corporation (the “Company”), entered into Stock Exchange and Stockholders Agreements (the “Exchange Agreements”) with the holders (the “Holders”) of the Company’s outstanding Series A Preferred Stock","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/894556/000168316826004423/0001683168-26-004423-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). 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