{"schema_version":"secwatch.filing_event.v1","accession":"0001829126-25-003488","form_type":"8-K","ticker":"COPL","cik":"0002045473","company_name":"Copley Acquisition Corp","filed_at":"2025-05-08T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.773738+00:00","generated_at":"2026-05-22T05:50:08.209948+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Copley Acquisition Corp closes $172.5M IPO; trust funded at $10.05/unit; going concern flagged","bullets":["IPO of 17,250,000 units at $10.00/unit (incl. full over-allotment) grossed $172.5M.","Private placement of 555,893 units to Sponsor generated $4.09M; total trust deposit $173.36M.","Auditor raised substantial doubt about going concern; cash of $633K and working capital surplus of $323K.","Trust proceeds held in U.S. government obligations; Company has 18 months to complete business combination."],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-25-003488","json":"https://secwatch.observer/filing/0001829126-25-003488.json","markdown":"https://secwatch.observer/filing/0001829126-25-003488.md","text":"https://secwatch.observer/filing/0001829126-25-003488.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2045473/000182912625003488/0001829126-25-003488-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2045473/000182912625003488/copleyacq_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T05:50:08.209948+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"}