{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-014810","form_type":"8-K","ticker":"IBAC","cik":"0001998781","company_name":"IB Acquisition Corp.","filed_at":"2025-09-24T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.786702+00:00","generated_at":"2026-05-17T05:49:24.314226+00:00","sec_items":["1.01","5.03","5.07","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"IBAC extends business combination deadline to March 2026; ~$106M redeemed, trust drops to ~$15.8M","bullets":["Stockholders approved extension from Sept 28, 2025 to March 28, 2026 for initial business combination.","10,009,120 shares redeemed at ~$10.60/share, removing ~$106.1M from trust account.","Remaining trust account balance approximately $15.8M, subject to tax adjustments.","Amendments to trust agreement and articles of incorporation adopted to effect extension.","Redemption represents ~63% of outstanding public shares, significantly reducing deal capacity."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-014810","json":"https://secwatch.observer/filing/0001493152-25-014810.json","markdown":"https://secwatch.observer/filing/0001493152-25-014810.md","text":"https://secwatch.observer/filing/0001493152-25-014810.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1998781/000149315225014810/0001493152-25-014810-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1998781/000149315225014810/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T05:49:24.314226+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":"7732e613d1f5fb367d669079eac4fbfea2f51215","claim":"IB Acquisition Corp.: Amended articles of incorporation to extend deadline for business combination from September 28, 2025 to March 28, 2026 and modify related provisions (effective 2025-09-22).","evidence_excerpt":"The Extension Amendment, among other things, (i) extends the date by which the Company must consummate its initial business combination to March 28, 2026 or such later date as may be approved by the Company’s stockholders in accordance with its amended and restated articles of incorporation;","evidence_source":"SEC 8-K Item 5.03/5.05/5.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1998781/000149315225014810/0001493152-25-014810-index.htm","confidence":0.9,"family_label":"Governance Changes","details":[{"label":"Change","value":"charter amendment"},{"label":"Effective","value":"2025-09-22"}],"fact_type":"governance_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}