secwatch.observer — SEC 8-K summary
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Issuer:     Jasper Therapeutics, Inc. (JSPR)
CIK:        0001788028
Form:       8-K/A
Filed at:   2026-10-02T22:54:35+00:00
Accession:  0001213900-26-106574
Event type: m_and_a
Sentiment:  neutral
Materiality: 0.35
Item codes: 9.01
LLM model:  deepseek-v4.1-flash:cloud@v2

Jasper refiles Kira pro formas: $149M asset deal, $125M IPR&D charge, $132M PIPE nets $125M
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1788028/000121390026106574/0001213900-26-106574-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1788028/000121390026106574/ea0307602-8ka2_jasper.htm
  HTML page:      https://secwatch.observer/filing/0001213900-26-106574

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