{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-23-000257","form_type":"8-K","ticker":null,"cik":"0001467845","company_name":"Kashin, Inc.","filed_at":"2023-01-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.117030+00:00","generated_at":"2026-06-20T12:24:52.776600+00:00","sec_items":["2.01","5.06"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"low","headline":"Kashin Inc. acquires Business with Friends, Inc.; changes shell company status","bullets":["Acquisition of Business with Friends, Inc. completed on January 19, 2023.","Kashin Inc. ceases to be a shell company as target has prior-quarter revenues.","No financial terms, valuation, or purchase consideration disclosed in the filing.","Target's income will be included in Kashin's subsequent filings."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-23-000257","json":"https://secwatch.observer/filing/0001683168-23-000257.json","markdown":"https://secwatch.observer/filing/0001683168-23-000257.md","text":"https://secwatch.observer/filing/0001683168-23-000257.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1467845/000168316823000257/0001683168-23-000257-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1467845/000168316823000257/kashin_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T12:24:52.776600+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":"04436fbb10f759d0529b2f193f964ee9277e35f2","claim":"Kashin, Inc.: Company ceased being a shell company upon acquisition of Business with Friends, Inc (effective 2023-01-19).","evidence_excerpt":"Item 5.06 -Change in Shell Company Status. Business with Friends, Inc. is currently generating revenues in their previous quarter and will be incorporating their income in subsequent filings.","evidence_source":"SEC 8-K Item 5.03/5.05/5.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1467845/000168316823000257/0001683168-23-000257-index.htm","confidence":0.9,"family_label":"Governance Changes","details":[{"label":"Change","value":"shell status"},{"label":"Effective","value":"2023-01-19"}],"fact_type":"governance_change"},{"claim_id":"34dfcaf00d21bc99bbf35a2b8686e0047d4b09bb","claim":"Kashin, Inc. completed an acquisition involving Business with Friends, Inc. (closed 2023-01-19).","evidence_excerpt":"On January 19, 2023 Kashin Inc, acquired Business with Friends, Inc.","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1467845/000168316823000257/0001683168-23-000257-index.htm","confidence":0.4,"family_label":"M&A Transactions","details":[{"label":"Action","value":"acquisition"},{"label":"Counterparty","value":"Business with Friends, Inc."},{"label":"Closing","value":"2023-01-19"}],"fact_type":"ma_transaction"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}