{"schema_version":"secwatch.filing_event.v1","accession":"0001640334-24-001480","form_type":"8-K","ticker":"PHCI","cik":"0001620749","company_name":"Panamera Holdings Corp","filed_at":"2024-10-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.011746+00:00","generated_at":"2026-05-30T17:21:09.907406+00:00","sec_items":["1.01","2.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Panamera Holdings acquires AusTex Aggregates for 2.75M restricted shares","bullets":["Acquisition of 100% of AusTex Aggregates LLC closed on October 1, 2024.","Consideration: 2,750,000 restricted common shares from treasury to member Chet Fazand.","AusTex supplies aggregates to Fortune 100 companies, TxDOT, and government agencies.","AusTex produces road base, gravel, fill, and landscape materials in Austin, TX area."],"urls":{"canonical":"https://secwatch.observer/filing/0001640334-24-001480","json":"https://secwatch.observer/filing/0001640334-24-001480.json","markdown":"https://secwatch.observer/filing/0001640334-24-001480.md","text":"https://secwatch.observer/filing/0001640334-24-001480.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1620749/000164033424001480/0001640334-24-001480-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1620749/000164033424001480/pnht_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T17:21:09.907406+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":"84f1e136165e83aa69042d752ee7e0534faff49e","claim":"Panamera Holdings Corp completed an acquisition involving AusTex Aggregates LLC for 2,750,000 Shares of restricted common stock (closed 2024-10-01).","evidence_excerpt":"the parties closed the Purchase Agreement on October 1, 2024 with the exchange of 2,750,000 Shares of restricted common stock from the treasury of PHCI to the Member, Mr. Fazand and the delivery of 100% of the Membership Interests by Mr. Fazand to PHCI.","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1620749/000164033424001480/0001640334-24-001480-index.htm","confidence":0.9,"family_label":"M&A Transactions","details":[{"label":"Action","value":"acquisition"},{"label":"Counterparty","value":"AusTex Aggregates LLC"},{"label":"Consideration","value":"2,750,000 Shares of restricted common stock"},{"label":"Closing","value":"2024-10-01"}],"fact_type":"ma_transaction"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}