{"schema_version":"secwatch.filing_event.v1","accession":"0001883083-23-000014","form_type":"8-K","ticker":"GPLL","cik":"0001883083","company_name":"GPL Holdings, Inc.","filed_at":"2023-08-18T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.989182+00:00","generated_at":"2026-06-11T07:08:18.339743+00:00","sec_items":["1.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"GPLL completes merger with Global Pharma Labs; Labs becomes subsidiary","bullets":["Merger effective August 14, 2023; Labs survives as wholly owned subsidiary of GPLL.","Each Labs share converted into right to receive equivalent GPLL common stock.","Merger intended to be tax-free reorganization for U.S. federal income tax purposes.","Stockholder consent obtained; notice mailed to Labs stockholders on August 15, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001883083-23-000014","json":"https://secwatch.observer/filing/0001883083-23-000014.json","markdown":"https://secwatch.observer/filing/0001883083-23-000014.md","text":"https://secwatch.observer/filing/0001883083-23-000014.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1883083/000188308323000014/0001883083-23-000014-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1883083/000188308323000014/gplholdings_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T07:08:18.339743+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":"cddaa57a9223749415cfce8b02bddc4ef2f1c655","claim":"GPL Holdings, Inc. entered into Agreement and Plan of Merger with Global Pharma Labs, Inc. and GPL Merger Sub, Inc. (effective 2023-08-07).","evidence_excerpt":"On August 7, 2023, GPL Holdings, Inc., a Nevada corporation (“GPLL”) entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Global Pharma Labs, Inc., a Delaware corporation (“Labs”), and GPL Merger Sub, Inc., (“Merger Sub”) a Delaware corporation and a wholly owned subsidiary of GPLL.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1883083/000188308323000014/0001883083-23-000014-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"merger"},{"label":"Counterparty","value":"Global Pharma Labs, Inc. and GPL Merger Sub, Inc."},{"label":"Effective","value":"2023-08-07"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}