---
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"
generated_at: "2026-06-11T07:08:18.339743+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# GPLL completes merger with Global Pharma Labs; Labs becomes subsidiary

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 1.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001883083-23-000014
- JSON: https://secwatch.observer/filing/0001883083-23-000014.json
- Plain text: https://secwatch.observer/filing/0001883083-23-000014.txt

## Key facts
- Material Agreements
  GPL Holdings, Inc. entered into Agreement and Plan of Merger with Global Pharma Labs, Inc. and GPL Merger Sub, Inc. (effective 2023-08-07).
  - Action: entry
  - Agreement: merger
  - Counterparty: Global Pharma Labs, Inc. and GPL Merger Sub, Inc.
  - Effective: 2023-08-07
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1883083/000188308323000014/0001883083-23-000014-index.htm

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