---
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"
generated_at: "2026-06-20T12:24:52.776600+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "low"
source: SEC EDGAR
---

# Kashin Inc. acquires Business with Friends, Inc.; changes shell company status

## Summary
- 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.

## SEC filing metadata
- accession: 0001683168-23-000257
- form_type: 8-K
- cik: 0001467845
- company_name: Kashin, Inc.
- filed_at: 2023-01-20T23:59:59+00:00
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: low
- sec_items: 2.01, 5.06
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-23-000257
- JSON: https://secwatch.observer/filing/0001683168-23-000257.json
- Plain text: https://secwatch.observer/filing/0001683168-23-000257.txt

## Key facts
- Governance Changes
  Kashin, Inc.: Company ceased being a shell company upon acquisition of Business with Friends, Inc (effective 2023-01-19).
  - Change: shell status
  - Effective: 2023-01-19
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1467845/000168316823000257/0001683168-23-000257-index.htm
- M&A Transactions
  Kashin, Inc. completed an acquisition involving Business with Friends, Inc. (closed 2023-01-19).
  - Action: acquisition
  - Counterparty: Business with Friends, Inc.
  - Closing: 2023-01-19
  source text: On January 19, 2023 Kashin Inc, acquired Business with Friends, Inc.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1467845/000168316823000257/0001683168-23-000257-index.htm

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