{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-006959","form_type":"8-K","ticker":"NAKA","cik":"0001946573","company_name":"Nakamoto Inc.","filed_at":"2026-02-17T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.844728+00:00","generated_at":"2026-05-16T02:33:57.660730+00:00","sec_items":["1.01","3.02","7.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.8,"confidence":"high","headline":"Nakamoto to acquire BTC Inc and UTXO Management in all-stock deal valued at ~$107M","bullets":["Nakamoto to issue 336.8M shares for BTC and 26.8M shares for UTXO, priced at $1.12/share per MSA.","Based on Feb 13 close of $0.2951, total consideration valued at ~$107.3M.","Mergers expected to close Q1 2026; subject to HSR, stockholder approval, and other conditions.","Lock-up agreements restrict 50% of shares for 6 months, remaining 50% for 12 months.","Conflicts: CEO Bailey, CIO Evans, CCO Creighton hold interests in targets and will receive shares."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-006959","json":"https://secwatch.observer/filing/0001493152-26-006959.json","markdown":"https://secwatch.observer/filing/0001493152-26-006959.md","text":"https://secwatch.observer/filing/0001493152-26-006959.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1946573/000149315226006959/0001493152-26-006959-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1946573/000149315226006959/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T02:33:57.660730+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}