{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-001802","form_type":"8-K","ticker":"SLE","cik":"0001621672","company_name":"Super League Enterprise, Inc.","filed_at":"2026-01-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.663947+00:00","generated_at":"2026-05-16T08:25:17.776737+00:00","sec_items":["5.03","7.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Super League Enterprise effects 1-for-12 reverse stock split; shareholder letter touts Q4 revenue momentum","bullets":["Reverse split at 1-for-12 reduces outstanding shares from ~14.0M to ~1.16M; effective Jan 23, 2026.","Company expects Q4 2025 to be strongest revenue quarter of the year; Q1 2026 shaping up ahead of prior quarter and year-ago.","Cash balance ~$14M as of Dec 31, 2025; company says operating from position of strength.","Reverse split enables ongoing compliance with Nasdaq listing requirements.","No fractional shares issued; all fractional shares rounded up to nearest whole share."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-001802","json":"https://secwatch.observer/filing/0001437749-26-001802.json","markdown":"https://secwatch.observer/filing/0001437749-26-001802.md","text":"https://secwatch.observer/filing/0001437749-26-001802.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1621672/000143774926001802/0001437749-26-001802-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1621672/000143774926001802/slgg20260123_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T08:25:17.776737+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":"08dbad88975c5e3c0ea6857c90eb841e985c4e7c","claim":"Super League Enterprise, Inc.: Filed amendment to Third Amended and Restated Certificate of Incorporation to effect a 1-for-12 reverse stock split of common stock (effective 2026-01-23).","evidence_excerpt":"On January 16, 2026, Super League Enterprise, Inc. (the “ Company ”) filed an amendment (the “ Amendment ”) to the Company’s Third Amended and Restated Certificate of Incorporation (the “ Charter ”), to effect a reverse stock split of the Company’s issued and outstanding shares of common stock, par value $0.001 per share ( “ Common Stock ”) at a ratio of 1-for-12 (the “ Reverse Split ”). The Amendment became effective at 12:01 a.m. on January 23, 2026 (the “ Effective Time ”).","evidence_source":"SEC 8-K Item 5.03/5.05/5.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1621672/000143774926001802/0001437749-26-001802-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001104659-26-057200","ticker":"CUK","company_name":"CARNIVAL PLC","filed_at":"2026-05-07T23:59:59+00:00","headline":"Carnival completes DLC unification and redomiciliation to Bermuda; Carnival plc now a subsidiary","event_type":"other_material","sec_items":["1.02","2.01","3.01","3.02","3.03","5.01","5.03","7.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: governance_change","same SEC item: 5.03, 7.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-057200","json":"https://secwatch.observer/filing/0001104659-26-057200.json","markdown":"https://secwatch.observer/filing/0001104659-26-057200.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1125259/000110465926057200/0001104659-26-057200-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/815097/000110465926057200/tm2613680d1_8k.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On January 16, 2026, Super League Enterprise, Inc. (the “ Company ”) filed an amendment (the “ Amendment ”) to the Company’s Third Amended and Restated Certificate of Incorporation (the “ Charter ”), to effect a reverse stock split of the Company’s issued and outstanding shares of common stock, par value $0.001 per share ( “ Common Stock ”) at a ratio of 1-for-12 (the “ Reverse Split ”). The Amendment became effective at 12:01 a.m. on January 23, 2026 (the “ Effective Time ”).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1621672/000143774926001802/0001437749-26-001802-index.htm","comparable_excerpt":"In addition, Carnival Corporation also migrated its jurisdiction of incorporation from the Republic of Panama to Bermuda and changed its name to \"Carnival Corporation Ltd.\" (the \"Redomiciliation\" and, together with the DLC Unification, the \"DLC Unification and Redomiciliation Transactions\").","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1125259/000110465926057200/0001104659-26-057200-index.htm"}},{"accession":"0001437749-26-014595","ticker":"TRCK","company_name":"Track Group, Inc.","filed_at":"2026-05-04T23:59:59+00:00","headline":"Track Group completes $10.3M PIPE and $21M term loan, reduces net debt 63%","event_type":"other_material","sec_items":["1.01","5.02","2.03","3.02","5.03","7.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: governance_change","same SEC item: 5.03, 7.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-014595","json":"https://secwatch.observer/filing/0001437749-26-014595.json","markdown":"https://secwatch.observer/filing/0001437749-26-014595.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1045942/000143774926014595/0001437749-26-014595-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1045942/000143774926014595/trkg20260430_8k.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On January 16, 2026, Super League Enterprise, Inc. (the “ Company ”) filed an amendment (the “ Amendment ”) to the Company’s Third Amended and Restated Certificate of Incorporation (the “ Charter ”), to effect a reverse stock split of the Company’s issued and outstanding shares of common stock, par value $0.001 per share ( “ Common Stock ”) at a ratio of 1-for-12 (the “ Reverse Split ”). The Amendment became effective at 12:01 a.m. on January 23, 2026 (the “ Effective Time ”).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1621672/000143774926001802/0001437749-26-001802-index.htm","comparable_excerpt":"The Certificate of Amendment increased the total number of shares of Common Stock authorized for issuance thereunder from 30,000,000 shares to 60,000,000 shares, effective April 30, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1045942/000143774926014595/0001437749-26-014595-index.htm"}},{"accession":"0001493152-26-021119","ticker":"INHD","company_name":"INNO HOLDINGS INC.","filed_at":"2026-05-04T23:59:59+00:00","headline":"Inno Holdings to effect 1-for-20 reverse stock split on May 4, 2026 for Nasdaq compliance","event_type":"other_material","sec_items":["5.03","7.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: governance_change","same SEC item: 5.03, 7.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-021119","json":"https://secwatch.observer/filing/0001493152-26-021119.json","markdown":"https://secwatch.observer/filing/0001493152-26-021119.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1961847/000149315226021119/0001493152-26-021119-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1961847/000149315226021119/form8-k.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On January 16, 2026, Super League Enterprise, Inc. (the “ Company ”) filed an amendment (the “ Amendment ”) to the Company’s Third Amended and Restated Certificate of Incorporation (the “ Charter ”), to effect a reverse stock split of the Company’s issued and outstanding shares of common stock, par value $0.001 per share ( “ Common Stock ”) at a ratio of 1-for-12 (the “ Reverse Split ”). The Amendment became effective at 12:01 a.m. on January 23, 2026 (the “ Effective Time ”).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1621672/000143774926001802/0001437749-26-001802-index.htm","comparable_excerpt":"On April 30, 2026, Inno Holdings Inc., a Texas holding company (the “Company”) filed a Certificate of Amendment to the Certificate of Formations of the Company with the Secretary of State of the State of Texas (the “Certificate of Amendment”) that provides for a 1-for-20 reverse stock split (the “Reverse Stock Split”) of its issued and outstanding shares of common stock, with no par value (the “Common Stock”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1961847/000149315226021119/0001493152-26-021119-index.htm"}},{"accession":"0001104659-26-053557","ticker":"CWEN","company_name":"Clearway Energy, Inc.","filed_at":"2026-05-01T23:59:59+00:00","headline":"Clearway Energy eliminates Class A stock; converts all shares to reduced-vote Class C","event_type":"other_material","sec_items":["1.01","3.03","5.03","5.07","7.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: governance_change","same SEC item: 5.03, 7.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-053557","json":"https://secwatch.observer/filing/0001104659-26-053557.json","markdown":"https://secwatch.observer/filing/0001104659-26-053557.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1567683/000110465926053557/0001104659-26-053557-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1567683/000110465926053557/tm2613249d1_8k.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On January 16, 2026, Super League Enterprise, Inc. (the “ Company ”) filed an amendment (the “ Amendment ”) to the Company’s Third Amended and Restated Certificate of Incorporation (the “ Charter ”), to effect a reverse stock split of the Company’s issued and outstanding shares of common stock, par value $0.001 per share ( “ Common Stock ”) at a ratio of 1-for-12 (the “ Reverse Split ”). The Amendment became effective at 12:01 a.m. on January 23, 2026 (the “ Effective Time ”).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1621672/000143774926001802/0001437749-26-001802-index.htm","comparable_excerpt":"Following the Class A Conversion, on May 1, 2026, the Company filed with the Delaware Secretary of State a certificate of retirement pursuant to Section 243 of the DGCL (the “Certificate of Retirement”) to retire all shares of Class A common stock converted in the Class A Conversion, which also had the effect of amending the Amended Charter to (i) reduce the total number of authorized shares of Class A common stock from 34,613,853 to zero, (ii) reduce the total number of authorized shares of capital stock of the Company from 2,544,613,853 to 2,510,000,000 and (iii) eliminate from the Amended Charter all references to the Class A common stock (collectively, the “Class A Retirement”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1567683/000110465926053557/0001104659-26-053557-index.htm"}},{"accession":"0001649739-26-000020","ticker":"BAFN","company_name":"BayFirst Financial Corp.","filed_at":"2026-04-30T23:59:59+00:00","headline":"BayFirst raises $80M in PIPE, reports Q1 loss of $5.7M, names new bank CEO","event_type":"other_material","sec_items":["1.01","3.02","5.03","2.02","5.02","7.01","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: governance_change","same SEC item: 5.03, 7.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001649739-26-000020","json":"https://secwatch.observer/filing/0001649739-26-000020.json","markdown":"https://secwatch.observer/filing/0001649739-26-000020.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1649739/000164973926000020/0001649739-26-000020-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1649739/000164973926000020/bafn-20260428.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On January 16, 2026, Super League Enterprise, Inc. (the “ Company ”) filed an amendment (the “ Amendment ”) to the Company’s Third Amended and Restated Certificate of Incorporation (the “ Charter ”), to effect a reverse stock split of the Company’s issued and outstanding shares of common stock, par value $0.001 per share ( “ Common Stock ”) at a ratio of 1-for-12 (the “ Reverse Split ”). The Amendment became effective at 12:01 a.m. on January 23, 2026 (the “ Effective Time ”).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1621672/000143774926001802/0001437749-26-001802-index.htm","comparable_excerpt":"On April 28, 2026, the Company filed Articles of Amendment to its Articles of Incorporation with the Florida Division of Corporations creating and authorizing 4,000 shares of Series D Preferred Stock and 4,000 shares of Series E Preferred Stock.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1649739/000164973926000020/0001649739-26-000020-index.htm"}},{"accession":"0001185185-26-002273","ticker":"DGAC","company_name":"DISCIPLINED GROWTH ACQUISITION Corp","filed_at":"2026-06-01T20:15:34+00:00","headline":"Disciplined Growth Acquisition Corp. closes $150M IPO on NYSE","event_type":"other_material","sec_items":["1.01","3.02","5.02","5.03","8.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: governance_change","same SEC item: 5.03, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001185185-26-002273","json":"https://secwatch.observer/filing/0001185185-26-002273.json","markdown":"https://secwatch.observer/filing/0001185185-26-002273.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2111038/000118518526002273/0001185185-26-002273-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2111038/000118518526002273/dgac8k052926.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On January 16, 2026, Super League Enterprise, Inc. (the “ Company ”) filed an amendment (the “ Amendment ”) to the Company’s Third Amended and Restated Certificate of Incorporation (the “ Charter ”), to effect a reverse stock split of the Company’s issued and outstanding shares of common stock, par value $0.001 per share ( “ Common Stock ”) at a ratio of 1-for-12 (the “ Reverse Split ”). The Amendment became effective at 12:01 a.m. on January 23, 2026 (the “ Effective Time ”).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1621672/000143774926001802/0001437749-26-001802-index.htm","comparable_excerpt":"On May 26, 2026, in connection with the IPO, the Company filed its amended and restated memorandum and articles of association (the “Amended and Restated Memorandum and Articles of Association”) with the Cayman Islands Registrar of Companies, which was effective on May 26, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2111038/000118518526002273/0001185185-26-002273-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","same SEC item: 5.03, 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":"On January 16, 2026, Super League Enterprise, Inc. (the “ Company ”) filed an amendment (the “ Amendment ”) to the Company’s Third Amended and Restated Certificate of Incorporation (the “ Charter ”), to effect a reverse stock split of the Company’s issued and outstanding shares of common stock, par value $0.001 per share ( “ Common Stock ”) at a ratio of 1-for-12 (the “ Reverse Split ”). The Amendment became effective at 12:01 a.m. on January 23, 2026 (the “ Effective Time ”).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1621672/000143774926001802/0001437749-26-001802-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","same SEC item: 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":"On January 16, 2026, Super League Enterprise, Inc. (the “ Company ”) filed an amendment (the “ Amendment ”) to the Company’s Third Amended and Restated Certificate of Incorporation (the “ Charter ”), to effect a reverse stock split of the Company’s issued and outstanding shares of common stock, par value $0.001 per share ( “ Common Stock ”) at a ratio of 1-for-12 (the “ Reverse Split ”). The Amendment became effective at 12:01 a.m. on January 23, 2026 (the “ Effective Time ”).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1621672/000143774926001802/0001437749-26-001802-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"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}