{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-009785","form_type":"8-K","ticker":"QETA","cik":"0001978528","company_name":"Quetta Acquisition Corp","filed_at":"2026-03-12T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.921109+00:00","generated_at":"2026-05-15T13:59:56.645811+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":"Quetta Acquisition Corp enters $200M BCA with Smart Kreate Group","bullets":["Company Equity Value of $200M; exchange ratio based on $10 per share reference price.","QETA shareholders receive one PubCo Class A ordinary share per QETA share; rights assumed.","Sponsor and key shareholders enter lock-up agreements; no redemption by sponsor.","Registration rights granted to sponsor and company holders for resale shelf filings.","Closing subject to QETA and company shareholder approvals, Nasdaq listing, and regulatory clearances."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-009785","json":"https://secwatch.observer/filing/0001493152-26-009785.json","markdown":"https://secwatch.observer/filing/0001493152-26-009785.md","text":"https://secwatch.observer/filing/0001493152-26-009785.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1978528/000149315226009785/0001493152-26-009785-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1978528/000149315226009785/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T13:59:56.645811+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":"b4bbcdbd2b98d9ff131097c85faf1a7f64e44425","claim":"Quetta Acquisition Corp entered into Business Combination Agreement with Smart Kreate Group Limited (PubCo), SKG Merger Sub 1 Limited, SKG Merger Sub 2 Limited, and Smart Kreate Group Limited (the Company) (effective 2026-03-06).","evidence_excerpt":"On March 6, 2026, Quetta Acquisition Corporation, a Delaware corporation (“QETA”), Smart Kreate Group Limited , an exempted company limited by shares incorporated under the laws of the Cayman Islands (“PubCo”), SKG Merger Sub 1 Limited, an exempted company limited by shares incorporated under the laws of the Cayman Islands and a wholly owned subsidiary of PubCo (“Merger Sub 1”), SKG Merger Sub 2 Limited, a business company with limited liability incorporated under the laws of the British Virgin Islands and a wholly owned subsidiary of PubCo (“Merger Sub 2”), and Smart Kreate Group Limited, a business company with limited liability incorporated under the laws of the British Virgin Islands (the “Company”), entered into a Business Combination Agreement (the “BCA”).","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1978528/000149315226009785/0001493152-26-009785-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"merger"},{"label":"Counterparty","value":"Smart Kreate Group Limited (PubCo), SKG Merger Sub 1 Limited, SKG Merger Sub 2 Limited, and Smart Kreate Group Limited (the Company)"},{"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"}