{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-028528","form_type":"8-K","ticker":null,"cik":"0002044112","company_name":"INTEGRATED RAIL & RESOURCES INC.","filed_at":"2026-03-17T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.107567+00:00","generated_at":"2026-05-15T11:07:09.205964+00:00","sec_items":["1.01","3.02","3.03","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Integrated Rail & Resources issues 7,056 Series A Preferred shares to settle $705,589 debt with B H, Inc.","bullets":["Company issued 7,056 shares of Series A Convertible Preferred Stock to B H, Inc. in full satisfaction of $705,589 outstanding debt.","The preferred shares are convertible into common stock; no cash received; debt deemed fully discharged.","Buyer B H, Inc. also joined a Registration Rights Agreement dated Jan 23, 2026, as a party.","Original debt was $1,455,589; company had made $750,000 cash payment on Feb 18, 2026, leaving $705,589."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-028528","json":"https://secwatch.observer/filing/0001213900-26-028528.json","markdown":"https://secwatch.observer/filing/0001213900-26-028528.md","text":"https://secwatch.observer/filing/0001213900-26-028528.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2044112/000121390026028528/0001213900-26-028528-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2044112/000121390026028528/ea0281884-8k_integrated.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T11:07:09.205964+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":"9030efa60b12f17faaef0f5eef38b4e7a287dadd","claim":"INTEGRATED RAIL & RESOURCES INC. entered into Securities Purchase Agreement with B H, Inc. (effective 2026-03-09).","evidence_excerpt":"On March 9, 2026, Integrated Rail & Resources Inc. (the “Company”) entered into a Securities Purchase Agreement (the “Purchase Agreement”) with B H, Inc., a Utah corporation (the “Buyer”), pursuant to which the Company agreed to issue and deliver to the Buyer an aggregate of 7,056 shares of the Company’s Series A Convertible Preferred Stock, par value $0.0001 per share (the “Preferred Shares”).","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2044112/000121390026028528/0001213900-26-028528-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"equity purchase"},{"label":"Counterparty","value":"B H, Inc."},{"label":"Effective","value":"2026-03-09"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}