{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-106574","form_type":"8-K/A","ticker":"JSPR","cik":"0001788028","company_name":"Jasper Therapeutics, Inc.","filed_at":"2026-10-02T22:54:35+00:00","discovered_at":"2026-10-05T10:05:00.293016+00:00","generated_at":"2026-10-12T14:42:23.757777+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Jasper refiles Kira pro formas: $149M asset deal, $125M IPR&D charge, $132M PIPE nets $125M","bullets":["Merger closed July 16, 2026: Jasper issued 5,195,009 Kira common shares at $0.774 and 4,644,977 preferred shares, total consideration ~$149.0M including $1.34M deal costs.","Deal treated as an asset acquisition under ASC 805-50 with no goodwill; $125.2M of acquired IPR&D (KP-104 anti-C5 x Factor H and KP-701 anti-CD79B x CD32B) expensed at closing.","PIPE financing: 4,655,951 preferred shares sold for ~$132.0M, closed July 20, 2026; net proceeds $124.8M after $6.98M placement agent fees; pro forma cash $142.8M at June 30, 2026.","Mirador license (July 13, 2026) grants exclusive worldwide rights to KP-301 and KP-402: $12.0M upfront, $8.0M on delivery, up to $108.5M development and $350.0M commercial milestones.","Pro forma FY2025 net loss $206.8M vs Jasper's stand-alone $75.8M; each pre-close common share gets one CVR paying pro-rata $30.0M if FDA grants a briquilimab Priority Review Voucher by Dec 31, 2028."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-106574","json":"https://secwatch.observer/filing/0001213900-26-106574.json","markdown":"https://secwatch.observer/filing/0001213900-26-106574.md","text":"https://secwatch.observer/filing/0001213900-26-106574.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1788028/000121390026106574/0001213900-26-106574-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1788028/000121390026106574/ea0307602-8ka2_jasper.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-12T14:42:23.757777+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}