{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-046955","form_type":"8-K/A","ticker":"PALX","cik":"0001938569","company_name":"Palomino Laboratories Inc.","filed_at":"2026-10-14T16:15:56+00:00","discovered_at":"2026-10-14T16:17:00.305991+00:00","generated_at":"2026-10-14T16:17:06.724892+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Palomino 8-K/A details Vega Links deal: 4.47M shares issued, target going-concern doubt cured","bullets":["Vega Links audited results: net loss $16,346 for Jan 21 (inception) to Jul 30, 2026; total assets $75,946 vs total liabilities $90,455; cash $70,129; no revenue.","Palomino acquired all Vega Links shares for 4,472,000 Palomino common shares under a Share Exchange Agreement dated July 31, 2026; Vega Links is now a wholly owned subsidiary.","Vega Links flagged substantial going-concern doubt standalone, with only $254 cash at Oct 14, 2026; Palomino's ~$17.4M cash and post-close funding cures that doubt for 12 months.","Vega Links, incorporated Jan 21, 2026, is a development-stage semiconductor connectivity company; funded by $56,063 restricted stock proceeds and a $25,000 shareholder demand loan.","Unvested restricted stock liability of $55,980 (15,604 current, 40,376 noncurrent) covers 11,171,666 of 11,180,000 shares issued and subject to repurchase."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-046955","json":"https://secwatch.observer/filing/0001493152-26-046955.json","markdown":"https://secwatch.observer/filing/0001493152-26-046955.md","text":"https://secwatch.observer/filing/0001493152-26-046955.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1938569/000149315226046955/0001493152-26-046955-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1938569/000149315226046955/form8-ka.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-14T16:17:06.724892+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"}