{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-009317","form_type":"8-K","ticker":"ALIS","cik":"0002026767","company_name":"Calisa Acquisition Corp","filed_at":"2026-03-09T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.031047+00:00","generated_at":"2026-05-15T18:15:00.611518+00:00","sec_items":["1.01","7.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Calisa Acquisition Corp signs definitive merger with Goodvision AI Inc.","bullets":["SPAC ALISU to acquire cloud/AI infrastructure provider Goodvision; fixed consideration 18M SPAC shares.","Up to 3.6M earnout shares: 1.8M if FY2026 revenue >$19.9M and VWAP ≥$12; 1.8M if FY2027 revenue >$106M and VWAP ≥$15.","$5M PIPE planned; expected Closing in H2 2026; termination date April 23, 2027 (extendable to Oct 2027).","Lock-up agreements for six months; support agreements from key shareholders of both companies.","Newbridge Securities fairness opinion: consideration fair to unaffiliated SPAC shareholders; Goodvision fair market value ≥80% of trust."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-009317","json":"https://secwatch.observer/filing/0001493152-26-009317.json","markdown":"https://secwatch.observer/filing/0001493152-26-009317.md","text":"https://secwatch.observer/filing/0001493152-26-009317.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2026767/000149315226009317/0001493152-26-009317-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2026767/000149315226009317/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T18:15:00.611518+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":"9b66debad6073f038c4bc73df14ca1b1bb7508f6","claim":"Calisa Acquisition Corp entered into Business Combination Agreement with Goodvision AI Inc. valued at Calisa Acquisition Corp (SPAC) will acquire Goodvision AI Inc. via merger; Goodvision shareholders r (effective 2026-03-06).","evidence_excerpt":"On March 6, 2026 (the “ Execution Date ”), Calisa Acquisition Corp, a Cayman Islands exempted company (the “ Company ”), entered into an Business Combination Agreement (the “ BCA ”) with Calisa Merger Sub, a Cayman Islands exempted company and a direct, wholly owned subsidiary of the Company (“ Merger Sub ”), and Goodvision AI Inc., a Cayman Islands exempted company (“ Goodvision ”).","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2026767/000149315226009317/0001493152-26-009317-index.htm","confidence":0.95,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"merger"},{"label":"Counterparty","value":"Goodvision AI Inc."},{"label":"Value","value":"Calisa Acquisition Corp (SPAC) will acquire Goodvision AI Inc. via merger; Goodvision shareholders r"},{"label":"Effective","value":"2026-03-06"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}