{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-007083","form_type":"8-K","ticker":null,"cik":"0001883788","company_name":"DIH HOLDING US, INC.","filed_at":"2024-02-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.228792+00:00","generated_at":"2026-06-05T23:25:39.411370+00:00","sec_items":["1.01","2.01","9.01","2.02","3.02","3.03","5.01","5.02","5.03","5.05","5.06","8.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"DIH Holding US (formerly ATAK) closes $250M de-SPAC merger; lists on Nasdaq as DHAI","bullets":["Business Combination closed Feb 7, 2024; DIH stockholders received $250M in New DIH Class A common stock at $10/share.","New DIH issued 40,544,936 shares; Class A common (DHAI) and warrants (DHAIW) began trading on Nasdaq on Feb 9, 2024.","Up to 6M earnout shares issuable if VWAP exceeds $12-$16.50 for 20 trading days within 5 years.","Board appointed: Jason Chen (34.7% indirect), Cathryn Chen (12%), independent directors Max Baucus, Ken Ludlum, F. Samuel Eberts III.","Issued 229,797 unregistered shares to vendors; $7.07M deferred underwriting fee converted to shares."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-007083","json":"https://secwatch.observer/filing/0001493152-24-007083.json","markdown":"https://secwatch.observer/filing/0001493152-24-007083.md","text":"https://secwatch.observer/filing/0001493152-24-007083.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1883788/000149315224007083/0001493152-24-007083-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1883788/000149315224007083/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T23:25:39.411370+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":"f1028e8ae321caa95aa579251c890417580ba6e6","claim":"DIH HOLDING US, INC. reported financial results for six months ended September 30, 2023.","evidence_excerpt":"On February 20, 2024, New DIH issued a press release reporting the results of operations for DIH for the six months ended September 30, 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1883788/000149315224007083/0001493152-24-007083-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"six months ended September 30, 2023"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"aff7956c4928ef40b9575ffdd9f9ad15d20dd074","claim":"DIH HOLDING US, INC. underwent a change of control involving Aurora Technology Acquisition Corp. for $250,000,000 in the form of newly-issued shares of New DIH Class A common stock valued at $10.00 per share (closed 2024-02-07).","evidence_excerpt":"DIH with DIH as the surviving corporation of the transaction and becoming a wholly owned subsidiary of New DIH; (b) the issued and outstanding shares of DIH were exchanged for $250,000,000 in the form of newly-issued shares of New DIH Class A common stock valued at $10.00 per share (the “ Aggregate Base Consideration ”); (b) DIH’s financial advisor received 700,000","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1883788/000149315224007083/0001493152-24-007083-index.htm","confidence":0.9,"family_label":"M&A Transactions","details":[{"label":"Action","value":"change of control"},{"label":"Counterparty","value":"Aurora Technology Acquisition Corp."},{"label":"Consideration","value":"$250,000,000 in the form of newly-issued shares of New DIH Class A common stock valued at $10.00 per share"},{"label":"Closing","value":"2024-02-07"}],"fact_type":"ma_transaction"},{"claim_id":"cc8bb1fa00d42ca14bdf108abaf10f4d7280a808","claim":"DIH HOLDING US, INC. entered into Business Combination Agreement with ATAK (effective 2024-02-07).","evidence_excerpt":"he Business Combination Agreement which is included by reference as Exhibit 2.1 to this Current Report on Form 8-K and is incorporated","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1883788/000149315224007083/0001493152-24-007083-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"merger"},{"label":"Counterparty","value":"ATAK"},{"label":"Effective","value":"2024-02-07"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}