{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-014898","form_type":"8-K","ticker":"IGTA","cik":"0001866838","company_name":"Inception Growth Acquisition Ltd","filed_at":"2026-02-11T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.611110+00:00","generated_at":"2026-05-16T03:22:44.492044+00:00","sec_items":["1.01","5.03","5.07","8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Inception Growth Acquisition extends business combination deadline to August 13, 2026","bullets":["Stockholders approved charter and trust amendments to extend deadline by up to six monthly periods from Feb. 13 to Aug. 13, 2026.","Each monthly extension requires depositing $0.075 per non-redeemed public share into the trust account.","Only 13,851 shares were redeemed; trust balance after redemptions is approximately $2.1 million.","Vote results: 1,877,329 for, 102 against, 20 abstain on both proposals.","Purpose is to provide additional time to complete a business combination."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-014898","json":"https://secwatch.observer/filing/0001213900-26-014898.json","markdown":"https://secwatch.observer/filing/0001213900-26-014898.md","text":"https://secwatch.observer/filing/0001213900-26-014898.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1866838/000121390026014898/0001213900-26-014898-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1866838/000121390026014898/ea0276100-8k_inception.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T03:22:44.492044+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":"51edb49247741285f5b752d222ea5e0c722f6dc7","claim":"Inception Growth Acquisition Ltd: Sixth amendment to the certificate of incorporation extending the business combination deadline from February 13, 2026 to August 13, 2026 (effective 2026-02-09).","evidence_excerpt":"the Company filed the sixth amendment to the amended and restated certificate of incorporation on February 9, 2026 (the “Charter Amendment”), giving the Company the right to extend the date by which the Company has to consummate a business combination from February 13, 2026 (the date that is 50 months from the closing date of the IPO) to August 13, 2026 (the date that is 56 months from the closing date of the IPO).","evidence_source":"SEC 8-K Item 5.03/5.05/5.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1866838/000121390026014898/0001213900-26-014898-index.htm","confidence":0.9},{"claim_id":"68051fa8b20e1cc61a6909d87c9c84ce1b5f8ebf","claim":"Inception Growth Acquisition Ltd entered into Trust Amendment with Continental Stock Transfer & Trust Company valued at Amendment to extend the date to commence liquidation of trust account by up to six additional one-mo (effective 2026-02-09).","evidence_excerpt":"Item 1.01 Entry into a Material Definitive Agreement As approved by its stockholders at the Special Meeting of Stockholders on February 9, 2026 (the “Meeting”), Inception Growth Acquisition Limited (the “Company”) had on February 9, 2026 entered into an amendment (the “Trust Amendment”) to the investment management trust agreement, as amended on March 13, 2023, September 8, 2023, June 4, 2024, December 6, 2024, June 5, 2025 and October 9, 2025, by and between the Company and Continental Stock Transfer & Trust Company, to provide the Company with the discretion to extend the date on which to commence liquidating the trust account (the “Trust Account”) established in connection with the Company’s initial public offering (the “IPO”) by six (6) times for an additional one month each time from February 13, 2026 to August 13, 2026 by depositing into the trust account an aggregate amount equal to $0.075 multiplied by the number of common stock issued in the IPO (each, a “Public Share”) that h","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1866838/000121390026014898/0001213900-26-014898-index.htm","confidence":0.95}],"comparable_filings":[{"accession":"0001437749-26-018930","ticker":"CPSH","company_name":"CPS TECHNOLOGIES CORP/DE/","filed_at":"2026-06-01T13:35:50+00:00","headline":"CPS Technologies closes $9.6M registered direct offering of 1.2M shares at $8.00/share","event_type":"other_material","sec_items":["1.01","5.03","8.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: governance_change, material_agreement","same SEC item: 1.01, 5.03, 8.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-018930","json":"https://secwatch.observer/filing/0001437749-26-018930.json","markdown":"https://secwatch.observer/filing/0001437749-26-018930.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/814676/000143774926018930/0001437749-26-018930-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/814676/000143774926018930/cpsh20260528_8k.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"the Company filed the sixth amendment to the amended and restated certificate of incorporation on February 9, 2026 (the “Charter Amendment”), giving the Company the right to extend the date by which the Company has to consummate a business combination from February 13, 2026 (the date that is 50 months from the closing date of the IPO) to August 13, 2026 (the date that is 56 months from the closing date of the 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The Amendment increased the number of shares of common stock, $0.01 par value per share (the “Common Stock”), that the Company is authorized to issue from 20,000,000 to 25,000,000.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/814676/000143774926018930/0001437749-26-018930-index.htm"}},{"accession":"0001829126-26-004879","ticker":"SAGU","company_name":"Shreya Acquisition Group","filed_at":"2026-05-11T23:59:59+00:00","headline":"Shreya Acquisition Group closes $110M IPO, 11M units at $10 each on NYSE","event_type":"other_material","sec_items":["1.01","3.02","5.02","5.03","8.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: governance_change, material_agreement","same SEC item: 1.01, 5.03, 8.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-26-004879","json":"https://secwatch.observer/filing/0001829126-26-004879.json","markdown":"https://secwatch.observer/filing/0001829126-26-004879.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2083452/000182912626004879/0001829126-26-004879-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2083452/000182912626004879/shreyaacq_8k.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"the Company filed the sixth amendment to the amended and restated certificate of incorporation on February 9, 2026 (the “Charter Amendment”), giving the Company the right to extend the date by which the Company has to consummate a business combination from February 13, 2026 (the date that is 50 months from the closing date of the IPO) to August 13, 2026 (the date that is 56 months from the closing date of the IPO).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1866838/000121390026014898/0001213900-26-014898-index.htm","comparable_excerpt":"On May 6, 2026, and in connection with the IPO, the Company adopted its Amended and Restated Memorandum and Articles of Association.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083452/000182912626004879/0001829126-26-004879-index.htm"}},{"accession":"0001287032-26-000174","ticker":"PSEC","company_name":"PROSPECT CAPITAL CORP","filed_at":"2026-05-08T23:59:59+00:00","headline":"Prospect Capital enters $400M at-the-market preferred stock offering; reclassifies 16M common shares","event_type":"other_material","sec_items":["1.01","3.03","5.03","9.01"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: governance_change, material_agreement","same SEC item: 1.01, 5.03, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001287032-26-000174","json":"https://secwatch.observer/filing/0001287032-26-000174.json","markdown":"https://secwatch.observer/filing/0001287032-26-000174.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1287032/000128703226000174/0001287032-26-000174-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1287032/000128703226000174/psec-20260508.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"the Company filed the sixth amendment to the amended and restated certificate of incorporation on February 9, 2026 (the “Charter Amendment”), giving the Company the right to extend the date by which the Company has to consummate a business combination from February 13, 2026 (the date that is 50 months from the closing date of the IPO) to August 13, 2026 (the date that is 56 months from the closing date of the IPO).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1866838/000121390026014898/0001213900-26-014898-index.htm","comparable_excerpt":"On May 8, 2026, in connection with the Offering, the Company filed Articles Supplementary (the “Articles Supplementary”) with the State Department of Assessments and Taxation of Maryland (“SDAT”), reclassifying and designating 16,000,000 authorized and unissued shares of the Company’s common stock, par value $0.001 per share (the “Common Stock”), into shares of Series A Preferred Stock.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1287032/000128703226000174/0001287032-26-000174-index.htm"}},{"accession":"0001193125-26-251791","ticker":"KRMN","company_name":"Karman Holdings Inc.","filed_at":"2026-06-01T21:28:29+00:00","headline":"Selling stockholders price upsized secondary offering of 14M shares at $61/share for ~$854M gross proceeds","event_type":"other_material","sec_items":["1.01","7.01","8.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"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/0001193125-26-251791","json":"https://secwatch.observer/filing/0001193125-26-251791.json","markdown":"https://secwatch.observer/filing/0001193125-26-251791.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2040127/000119312526251791/0001193125-26-251791-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2040127/000119312526251791/d117104d8k.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"Item 1.01 Entry into a Material Definitive Agreement As approved by its stockholders at the Special Meeting of Stockholders on February 9, 2026 (the “Meeting”), Inception Growth Acquisition Limited (the “Company”) had on February 9, 2026 entered into an amendment (the “Trust Amendment”) to the investment management trust agreement, as amended on March 13, 2023, September 8, 2023, June 4, 2024, December 6, 2024, June 5, 2025 and October 9, 2025, by and between the Company and Continental Stock Transfer & Trust Company, to provide the Company with the discretion to extend the date on which to commence liquidating the trust account (the “Trust Account”) established in connection with the Company’s initial public offering (the “IPO”) by six (6) times for an additional one month each time from February 13, 2026 to August 13, 2026 by depositing into the trust account an aggregate amount equal to $0.075 multiplied by the number of common stock issued in the IPO (each, a “Public Share”) that h","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1866838/000121390026014898/0001213900-26-014898-index.htm","comparable_excerpt":"On May 28, 2026, Karman Holdings Inc. (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":"Item 1.01 Entry into a Material Definitive Agreement As approved by its stockholders at the Special Meeting of Stockholders on February 9, 2026 (the “Meeting”), Inception Growth Acquisition Limited (the “Company”) had on February 9, 2026 entered into an amendment (the “Trust Amendment”) to the investment management trust agreement, as amended on March 13, 2023, September 8, 2023, June 4, 2024, December 6, 2024, June 5, 2025 and October 9, 2025, by and between the Company and Continental Stock Transfer & Trust Company, to provide the Company with the discretion to extend the date on which to commence liquidating the trust account (the “Trust Account”) established in connection with the Company’s initial public offering (the “IPO”) by six (6) times for an additional one month each time from February 13, 2026 to August 13, 2026 by depositing into the trust account an aggregate amount equal to $0.075 multiplied by the number of common stock issued in the IPO (each, a “Public Share”) that h","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1866838/000121390026014898/0001213900-26-014898-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":"0000943374-26-000219","ticker":"DCOM","company_name":"Dime Community Bancshares, Inc. /NY/","filed_at":"2026-06-01T20:02:33+00:00","headline":"Dime Commercial Bancshares name change effective; three executives amend employment agreements","event_type":"other_material","sec_items":["5.02","5.03","5.07","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: governance_change","same SEC item: 5.03, 5.07, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000943374-26-000219","json":"https://secwatch.observer/filing/0000943374-26-000219.json","markdown":"https://secwatch.observer/filing/0000943374-26-000219.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/846617/000094337426000219/0000943374-26-000219-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/846617/000094337426000219/form8k_052826.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"the Company filed the sixth amendment to the amended and restated certificate of incorporation on February 9, 2026 (the “Charter Amendment”), giving the Company the right to extend the date by which the Company has to consummate a business combination from February 13, 2026 (the date that is 50 months from the closing date of the IPO) to August 13, 2026 (the date that is 56 months from the closing date of the IPO).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1866838/000121390026014898/0001213900-26-014898-index.htm","comparable_excerpt":"On May 28, 2026, the Company filed with the Department of State of the State of New York a Certificate of Amendment to Certificate of Incorporation to change our corporate name from Dime Community Bancshares, Inc. to Dime Commercial Bancshares, Inc., effective immediate.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/846617/000094337426000219/0000943374-26-000219-index.htm"}},{"accession":"0001104659-26-057731","ticker":"AEIS","company_name":"ADVANCED ENERGY INDUSTRIES INC","filed_at":"2026-05-08T23:59:59+00:00","headline":"AEIS stockholders approve doubling of authorized shares to 140M and expansion of equity plan to 4.9M shares","event_type":"other_material","sec_items":["5.02","5.07","5.03","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: governance_change","same SEC item: 5.03, 5.07, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-057731","json":"https://secwatch.observer/filing/0001104659-26-057731.json","markdown":"https://secwatch.observer/filing/0001104659-26-057731.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/927003/000110465926057731/0001104659-26-057731-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/927003/000110465926057731/tm2612734d2_8k.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"the Company filed the sixth amendment to the amended and restated certificate of incorporation on February 9, 2026 (the “Charter Amendment”), giving the Company the right to extend the date by which the Company has to consummate a business combination from February 13, 2026 (the date that is 50 months from the closing date of the IPO) to August 13, 2026 (the date that is 56 months from the closing date of the IPO).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1866838/000121390026014898/0001213900-26-014898-index.htm","comparable_excerpt":"the amendment increases the number of authorized shares of common stock from 70,000,000 shares to 140,000,000 shares. The amendment became effective upon the filing of a Certificate of Amendment to the Amended and Restated Certificate of Incorporation (the “Certificate of Amendment”) with the Secretary of State of the State of Delaware on May 7, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/927003/000110465926057731/0001104659-26-057731-index.htm"}},{"accession":"0001193125-26-214698","ticker":"PBT","company_name":"PERMIAN BASIN ROYALTY TRUST","filed_at":"2026-05-08T23:59:59+00:00","headline":"Court approves trust indenture amendments eliminating 75% supermajority requirement","event_type":"other_material","sec_items":["1.01","3.03","5.03","7.01","9.01"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 5.03, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-214698","json":"https://secwatch.observer/filing/0001193125-26-214698.json","markdown":"https://secwatch.observer/filing/0001193125-26-214698.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/319654/000119312526214698/0001193125-26-214698-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/319654/000119312526214698/2026-05_pbt_rslt_of_hear.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"Item 1.01 Entry into a Material Definitive Agreement As approved by its stockholders at the Special Meeting of Stockholders on February 9, 2026 (the “Meeting”), Inception Growth Acquisition Limited (the “Company”) had on February 9, 2026 entered into an amendment (the “Trust Amendment”) to the investment management trust agreement, as amended on March 13, 2023, September 8, 2023, June 4, 2024, December 6, 2024, June 5, 2025 and October 9, 2025, by and between the Company and Continental Stock Transfer & Trust Company, to provide the Company with the discretion to extend the date on which to commence liquidating the trust account (the “Trust Account”) established in connection with the Company’s initial public offering (the “IPO”) by six (6) times for an additional one month each time from February 13, 2026 to August 13, 2026 by depositing into the trust account an aggregate amount equal to $0.075 multiplied by the number of common stock issued in the IPO (each, a “Public Share”) that h","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1866838/000121390026014898/0001213900-26-014898-index.htm","comparable_excerpt":"Argent Trust Company, the trustee of the Trust, entered into Amendment No. 2 to the Amended and Restated Trust Indenture of Permian Basin Royalty Trust dated May 8, 2026 (the “Amendment”) implementing the modifications approved by the Court.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/319654/000119312526214698/0001193125-26-214698-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). 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