{"filing":{"accession_number":"0001104659-26-083939","cik":"0002064658","ticker":"MCGAW","company_name":"Yorkville Acquisition Corp.","form":"8-K","filing_date":"2026-07-15","report_date":null,"primary_document":"tm2620589d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2064658/000110465926083939/tm2620589d1_8k.htm"},"events":[{"id":18209,"run_id":16361,"accession_number":"0001104659-26-083939","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"Yorkville Acquisition Corp. issued an Amended and Restated Working Capital Note in the aggregate principal amount of $500,000 to its Sponsor on May 4, 2026. The note is convertible and unsecured, creating a material direct financial obligation that affects the Company's capital structure.","company_name":"Yorkville Acquisition Corp.","ticker":"MCGAW","filing_date":"2026-07-15","form":"8-K","submitted_at":null,"items":[{"id":16949,"accession_number":"0001104659-26-083939","item_number":"1.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The Company issued an Amended and Restated Working Capital Note in the aggregate principal amount of $500,000 to its Sponsor on May 4, 2026, which creates a new direct financial obligation. Although the note is convertible and unsecured, it represents a material debt instrument that would affect a reasonable investor's assessment of the Company's capital structure and obligations, particularly for a SPAC in the pre-business-combination phase.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-15T21:13:39.960141+00:00","company_name":"","ticker":null,"filing_date":""},{"id":16950,"accession_number":"0001104659-26-083939","item_number":"2.03","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Item 2.03 explicitly addresses \"Creation of a Direct Financial Obligation,\" which is the standard disclosure item for debt issuances. The filing incorporates Item 1.01 by reference, which typically covers material agreements or acquisitions that create financial obligations. While the specific details are not provided in this excerpt, the Item 2.03 heading and cross-reference to Item 1.01 indicate a debt or financial obligation event material to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-15T21:13:39.960141+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":18210,"run_id":16361,"accession_number":"0001104659-26-083939","anchor_item_number":"3.02","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"The Amended and Restated Working Capital Note is convertible into up to 50,000 New Units, each comprising Class A ordinary shares and warrant fractions, issued as an unregistered private placement relying on Section 4(a)(2) of the Securities Act. This conversion feature creates a material dilutive issuance to existing shareholders.","company_name":"Yorkville Acquisition Corp.","ticker":"MCGAW","filing_date":"2026-07-15","form":"8-K","submitted_at":null,"items":[{"id":16951,"accession_number":"0001104659-26-083939","item_number":"3.02","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses an unregistered issuance of convertible securities (Amended and Restated Working Capital Note) convertible into up to 50,000 New Units, each comprising Class A ordinary shares and warrant fractions. The reliance on Section 4(a)(2) of the Securities Act confirms this is a private placement of unregistered equity securities, which is a classic dilutive issuance event material to investors assessing ownership dilution and capital structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-15T21:13:39.960141+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":16949,"accession_number":"0001104659-26-083939","item_number":"1.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The Company issued an Amended and Restated Working Capital Note in the aggregate principal amount of $500,000 to its Sponsor on May 4, 2026, which creates a new direct financial obligation. Although the note is convertible and unsecured, it represents a material debt instrument that would affect a reasonable investor's assessment of the Company's capital structure and obligations, particularly for a SPAC in the pre-business-combination phase.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-15T21:13:39.960141+00:00","company_name":"Yorkville Acquisition Corp.","ticker":"MCGAW","filing_date":"2026-07-15"},{"id":16950,"accession_number":"0001104659-26-083939","item_number":"2.03","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Item 2.03 explicitly addresses \"Creation of a Direct Financial Obligation,\" which is the standard disclosure item for debt issuances. The filing incorporates Item 1.01 by reference, which typically covers material agreements or acquisitions that create financial obligations. While the specific details are not provided in this excerpt, the Item 2.03 heading and cross-reference to Item 1.01 indicate a debt or financial obligation event material to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-15T21:13:39.960141+00:00","company_name":"Yorkville Acquisition Corp.","ticker":"MCGAW","filing_date":"2026-07-15"},{"id":16951,"accession_number":"0001104659-26-083939","item_number":"3.02","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses an unregistered issuance of convertible securities (Amended and Restated Working Capital Note) convertible into up to 50,000 New Units, each comprising Class A ordinary shares and warrant fractions. The reliance on Section 4(a)(2) of the Securities Act confirms this is a private placement of unregistered equity securities, which is a classic dilutive issuance event material to investors assessing ownership dilution and capital structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-15T21:13:39.960141+00:00","company_name":"Yorkville Acquisition Corp.","ticker":"MCGAW","filing_date":"2026-07-15"}]}