---
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"
generated_at: "2026-05-15T13:59:56.645811+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Quetta Acquisition Corp enters $200M BCA with Smart Kreate Group

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 1.01, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-26-009785
- JSON: https://secwatch.observer/filing/0001493152-26-009785.json
- Plain text: https://secwatch.observer/filing/0001493152-26-009785.txt

## Key facts
- Material Agreements
  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).
  - Action: entry
  - Agreement: merger
  - Counterparty: 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
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1978528/000149315226009785/0001493152-26-009785-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.