{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-038904","form_type":"8-K","ticker":"TRUG","cik":"0001857086","company_name":"TruGolf Holdings, Inc.","filed_at":"2026-08-18T12:43:43+00:00","discovered_at":"2026-08-18T12:45:10.243763+00:00","generated_at":"2026-08-18T12:45:21.868652+00:00","sec_items":["1.01","3.02","8.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"TruGolf acquires Polymath Research via amalgamation; issues Series C preferred and $5M financing","bullets":["Amalgamation to acquire Polymath Research Inc.; consideration: 19.9% of Class A common stock plus Series C preferred based on $140M reference amount.","Concurrent financing up to $5M via Series B preferred; initial tranche of $3M required to close.","Series C preferred: $1,000 stated value, conversion price $0.9695, converts after shareholder approval.","Waiver & Exchange: Series A warrants exchanged for Series B warrants; Series A conversion price reset to $1.00.","Closing conditions include Nasdaq compliance and maintaining minimum market value of $10M for 10 trading days."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-038904","json":"https://secwatch.observer/filing/0001493152-26-038904.json","markdown":"https://secwatch.observer/filing/0001493152-26-038904.md","text":"https://secwatch.observer/filing/0001493152-26-038904.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1857086/000149315226038904/0001493152-26-038904-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1857086/000149315226038904/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-18T12:45:21.868652+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"}