{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-005893","form_type":"8-K","ticker":"ATCH","cik":"0001963088","company_name":"AtlasClear Holdings, Inc.","filed_at":"2026-02-10T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.890545+00:00","generated_at":"2026-05-16T03:40:14.398317+00:00","sec_items":["1.01","2.03","3.02","8.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"AtlasClear to acquire Commercial Bancorp (Farmers State Bank) in mostly equity deal","bullets":["Acquires 100% of Commercial Bancorp, parent of profitable Federal Reserve member bank Farmers State Bank.","Consideration ~73% AtlasClear common stock and ~27% cash; replaces prior expired merger agreement.","Sellers can elect among three payout options: cash/stock mix, all cash, or all stock based on adjusted book value.","$100,000 earnest money deposit; closing subject to Federal Reserve, Wyoming Division of Banking approvals.","Expected to add deposit, payment, and lending capabilities to AtlasClear's fintech platform."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-005893","json":"https://secwatch.observer/filing/0001493152-26-005893.json","markdown":"https://secwatch.observer/filing/0001493152-26-005893.md","text":"https://secwatch.observer/filing/0001493152-26-005893.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1963088/000149315226005893/0001493152-26-005893-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1963088/000149315226005893/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T03:40:14.398317+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":"b7f455492d4b01d4e1a750fd94b3126e1a2da392","claim":"AtlasClear Holdings, Inc. entered into Purchase Agreement with Commercial Bancorp (effective 2026-02-05).","evidence_excerpt":"On February 5, 2026, AtlasClear Holdings, Inc. (the “Company”) entered into a share purchase agreement (the “Purchase Agreement”) with Commercial Bancorp, a Wyoming corporation (“Commercial Bancorp”), and each of the shareholders of Commercial Bancorp (collectively, the “Sellers”).","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1963088/000149315226005893/0001493152-26-005893-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"equity purchase"},{"label":"Counterparty","value":"Commercial Bancorp"},{"label":"Effective","value":"2026-02-05"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}