{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-058488","form_type":"8-K","ticker":"IRHO","cik":"0002051985","company_name":"Iron Horse Acquisition II Corp.","filed_at":"2026-05-18T20:31:32+00:00","discovered_at":"2026-05-18T20:33:00.261817+00:00","generated_at":"2026-05-18T20:47:52.418420+00:00","sec_items":["1.01","8.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Iron Horse (IRHO) files S-4 for merger with ELECTRA AI; deal value ~$250M, ticker AIBR","bullets":["Registration statement on Form S-4 filed with SEC on May 14, 2026, for business combination with ELECTRA AI.","Implied equity value of approximately $250 million+, including earn-out targets; expected close in H2 2026.","Amendment to merger agreement revises calculation of Aggregate Merger Consideration and Conversion Ratio.","Lock-up for ELECTRA shareholders: staggered release in four equal quarterly installments starting ~120 days post-close.","Combined company to trade on Nasdaq under ticker \"AIBR\" upon closing."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-058488","json":"https://secwatch.observer/filing/0001213900-26-058488.json","markdown":"https://secwatch.observer/filing/0001213900-26-058488.md","text":"https://secwatch.observer/filing/0001213900-26-058488.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2051985/000121390026058488/0001213900-26-058488-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2051985/000121390026058488/ea0290877-8k425_iron2.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T20:47:52.418420+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":"46e3765fe8425947404b8570af4395e9136845f4","claim":"Iron Horse Acquisition II Corp. amended Amendment with Electra Vehicles, Inc. (effective 2026-05-14).","evidence_excerpt":"On May 14, 2026, Iron Horse Acquisition II Corp. (“ IRHO ”) entered into an Amendment (the “ Amendment ”) to the Merger Agreement by and among IRHO, IRHO Merger Sub Inc., a Delaware corporation and a direct, wholly owned subsidiary of IRHO (“ Merger Sub ”), and Electra Vehicles, Inc., a Delaware corporation (“ Electra ”)","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2051985/000121390026058488/0001213900-26-058488-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"amendment"},{"label":"Agreement","value":"merger"},{"label":"Counterparty","value":"Electra Vehicles, Inc."},{"label":"Effective","value":"2026-05-14"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}