{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-003111","form_type":"8-K","ticker":"PMNT","cik":"0001849221","company_name":"Perfect Moment Ltd.","filed_at":"2026-01-21T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.526830+00:00","generated_at":"2026-05-16T09:20:54.197541+00:00","sec_items":["1.01","5.07","3.02","5.03","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Perfect Moment stockholders approve reverse split, share increase, and Series AA conversion","bullets":["All 924,921 Series AA Preferred shares automatically converted into 11,458,306 common shares effective Jan 14, 2026.","Stockholders approved reverse stock split of 1:5 to 1:20 and increase in authorized common shares from 100M to 500M.","Amended warrant for X3 Higher Moment Fund includes preemptive rights, matching rights, and weighted average anti-dilution; new warrant issued for up to 19.99% of outstanding common.","Approved potential issuance of over 20% of outstanding shares under an equity line of credit and securities purchase agreement with X3 Higher Moment Fund.","All six director nominees elected: Max Gottschalk, Jane Gottschalk, Andre Keijsers, Berndt Hauptkorn, Tim Nixdorff, Adam Z. Epstein."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-003111","json":"https://secwatch.observer/filing/0001493152-26-003111.json","markdown":"https://secwatch.observer/filing/0001493152-26-003111.md","text":"https://secwatch.observer/filing/0001493152-26-003111.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1849221/000149315226003111/0001493152-26-003111-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1849221/000149315226003111/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T09:20:54.197541+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":"ed56ede7b5263a83749b478e8ce28095e46266b7","claim":"Perfect Moment Ltd.: Amended Certificate of Incorporation to change Conversion Price and provide for automatic conversion of Series AA Preferred Stock, effective as of 5:00pm E.T. on January 14, 2026 (effective 2026-01-14).","evidence_excerpt":"the Company’s stockholders approved the Certificate of Amendment to the Series AA COD (the “Certificate of Amendment”), to amend the definition of “Conversion Price” to be equal to $0.46822, and to provide for the automatic conversion of the Series AA Preferred, effective as of 5:00pm E.T. on January 14, 2026.","evidence_source":"SEC 8-K Item 5.03/5.05/5.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1849221/000149315226003111/0001493152-26-003111-index.htm","confidence":0.9},{"claim_id":"873a34114a489c656cf1f2f12cc8acb8296fcf92","claim":"Perfect Moment Ltd. entered into Securities Purchase Agreement with X3 Higher Moment Fund LLC (effective 2025-08-27).","evidence_excerpt":"On August 27, 2025, Perfect Moment Ltd. (the “Company”) entered into a Securities Purchase Agreement (the “Agreement”) with X3 Higher Moment Fund LLC (the “X3”) to issue and sell (i) 3,172,858 shares (the “Shares”) of common stock, $0.0001 par value per share of the Company (the “Common Stock”) and (ii) a warrant (the “Warrant 1”) to purchase up to 3,204,908 shares of Common Stock","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1849221/000149315226003111/0001493152-26-003111-index.htm","confidence":0.9}],"comparable_filings":[{"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, material_agreement","same SEC item: 1.01, 3.02, 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":"the Company’s stockholders approved the Certificate of Amendment to the Series AA COD (the “Certificate of Amendment”), to amend the definition of “Conversion Price” to be equal to $0.46822, and to provide for the automatic conversion of the Series AA Preferred, effective as of 5:00pm E.T. on January 14, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1849221/000149315226003111/0001493152-26-003111-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, material_agreement","same SEC item: 1.01, 3.02, 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":"the Company’s stockholders approved the Certificate of Amendment to the Series AA COD (the “Certificate of Amendment”), to amend the definition of “Conversion Price” to be equal to $0.46822, and to provide for the automatic conversion of the Series AA Preferred, effective as of 5:00pm E.T. on January 14, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1849221/000149315226003111/0001493152-26-003111-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":"0001104659-26-068595","ticker":"ZSPC","company_name":"zSpace, Inc.","filed_at":"2026-06-01T12:00:56+00:00","headline":"zSpace restructures $12M debt via equity conversion; creates Series P-2 preferred","event_type":"other_material","sec_items":["1.01","1.02","2.03","3.02","5.03","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: governance_change","same SEC item: 1.01, 3.02, 5.03, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-068595","json":"https://secwatch.observer/filing/0001104659-26-068595.json","markdown":"https://secwatch.observer/filing/0001104659-26-068595.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1637147/000110465926068595/0001104659-26-068595-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1637147/000110465926068595/tm2616116d1_8k.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"the Company’s stockholders approved the Certificate of Amendment to the Series AA COD (the “Certificate of Amendment”), to amend the definition of “Conversion Price” to be equal to $0.46822, and to provide for the automatic conversion of the Series AA Preferred, effective as of 5:00pm E.T. on January 14, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1849221/000149315226003111/0001493152-26-003111-index.htm","comparable_excerpt":"On May 28, 2026, the Board approved a Certificate of Designations of Series P-2 Convertible Preferred Stock of zSpace, Inc. (the “Series P-2 COD”), creating a new series of preferred stock designated as “Series P-2 Convertible Preferred Stock” upon filing with the Secretary of State of the State of Delaware.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1637147/000110465926068595/0001104659-26-068595-index.htm"}},{"accession":"0001829126-26-005831","ticker":"FXAC","company_name":"FortuneX Acquisition Corp","filed_at":"2026-05-29T21:32:49+00:00","headline":"FortuneX Acquisition closes IPO of 8.625M units at $10/unit, raising $86.25M gross","event_type":"other_material","sec_items":["1.01","3.02","5.02","5.03","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: governance_change","same SEC item: 1.01, 3.02, 5.03, 9.01","same event type: other_material","similar 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2026, the Company adopted its Amended and Restated Memorandum and Articles of Association, which became effective upon the effectiveness of the Company’s Registration Statement.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2121703/000182912626005831/0001829126-26-005831-index.htm"}},{"accession":"0001213900-26-061493","ticker":"OHAC","company_name":"Oceanhawk Acquisition Corp.","filed_at":"2026-05-27T20:01:23+00:00","headline":"Oceanhawk Acquisition Corp. closes upsized $160M IPO of 16M units at $10/unit","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: 1.01, 3.02, 5.03, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-061493","json":"https://secwatch.observer/filing/0001213900-26-061493.json","markdown":"https://secwatch.observer/filing/0001213900-26-061493.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2090787/000121390026061493/0001213900-26-061493-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2090787/000121390026061493/ea0292099-8k_oceanhawk.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"the Company’s stockholders approved the Certificate of Amendment to the Series AA COD (the “Certificate of Amendment”), to amend the definition of “Conversion Price” to be equal to $0.46822, and to provide for the automatic conversion of the Series AA Preferred, effective as of 5:00pm E.T. on January 14, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1849221/000149315226003111/0001493152-26-003111-index.htm","comparable_excerpt":"On 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27, 2026, in connection with the SPA the Board of Directors of the Company approved and the Company filed the Certificate of Designation with the Secretary of State of the State of Nevada.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1879403/000121390026061250/0001213900-26-061250-index.htm"}},{"accession":"0001104659-26-066610","ticker":"BNBX","company_name":"BNB PLUS CORP.","filed_at":"2026-05-27T12:15:32+00:00","headline":"BNB Plus Corp. raises up to $5M in convertible preferred equity private placement and warrant inducement","event_type":"other_material","sec_items":["1.01","5.03","3.02","3.03","7.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: governance_change","same SEC item: 1.01, 3.02, 5.03, 9.01","same event type: other_material","similar 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with the Offering, the Company’s Board of Directors (the “Board”) approved a certificate of designation (the “Series B-1 Certificate of Designation”) fixing the voting powers, designations, preferences and rights and the qualifications, limitations or restrictions of Series B-1 Convertible Preferred Stock, par value $0.001 per share (the “Series B-1 Preferred Stock”), a newly created series of preferred stock of the Company, which became effective upon its filing with the Secretary of State of the State of Delaware on May 26, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/744452/000110465926066610/0001104659-26-066610-index.htm"}},{"accession":"0001628280-26-038219","ticker":"LCLN","company_name":"Lincoln International, Inc.","filed_at":"2026-05-26T21:19:13+00:00","headline":"Lincoln International completes IPO of 24.2M shares at $20.00, raising $473.7M in gross proceeds","event_type":"other_material","sec_items":["1.01","3.02","3.03","5.03","5.02","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: governance_change","same SEC item: 1.01, 3.02, 5.03, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-038219","json":"https://secwatch.observer/filing/0001628280-26-038219.json","markdown":"https://secwatch.observer/filing/0001628280-26-038219.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1925283/000162828026038219/0001628280-26-038219-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1925283/000162828026038219/lincolninternational-closi.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"the Company’s stockholders approved the Certificate of Amendment to the Series AA COD (the “Certificate of Amendment”), to amend the definition of “Conversion Price” to be equal to $0.46822, and to provide for the automatic conversion of the Series AA Preferred, effective as of 5:00pm E.T. on January 14, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1849221/000149315226003111/0001493152-26-003111-index.htm","comparable_excerpt":"On May 19, 2026, the Company’s Amended and Restated Certificate of Incorporation (the “ Charter ”), in the form previously filed as Exhibit 3.2 to the Registration Statement, and the Company’s Amended and Restated Bylaws (the “ Bylaws ”), in the form previously filed as Exhibit 3.4 to the Registration Statement, became effective.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1925283/000162828026038219/0001628280-26-038219-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}