{"filing":{"accession_number":"0001104659-26-084616","cik":"0002105398","ticker":null,"company_name":"Csquare, Inc.","form":"8-K","filing_date":"2026-07-17","report_date":null,"primary_document":"tm264837d22_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2105398/000110465926084616/tm264837d22_8k.htm"},"events":[{"id":18668,"run_id":16787,"accession_number":"0001104659-26-084616","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"summary":"Csquare completed its initial public offering on July 17, 2026, selling 50 million shares at $21.00 per share for net proceeds of $1,010 million under an underwriting agreement with Morgan Stanley and TD Securities. The IPO included concurrent entry into registration rights and stockholders agreements with Brookfield, granting board nomination rights and significant governance protections, representing a material change of control and capital structure event.","company_name":"Csquare, Inc.","ticker":null,"filing_date":"2026-07-17","form":"8-K","submitted_at":null,"items":[{"id":17546,"accession_number":"0001104659-26-084616","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"The filing discloses Csquare's entry into an underwriting agreement for its initial public offering on July 15, 2026, with Morgan Stanley and TD Securities as lead underwriters. The IPO involved the sale of 50 million shares at $21.00 per share, generating net proceeds of $1,010 million and closing on July 17, 2026. While technically an IPO is a capital-raising transaction rather than a traditional M\u0026A activity, it represents a material change of control and capital structure event that fundamentally alters the company's ownership and governance. The concurrent entry into registration rights and stockholders agreements with Brookfield (granting board nomination rights and significant governance protections) further supports classification as a material change-of-control transaction. This event would materially affect a reasonable investor's assessment of the registrant's ownership, governance, and financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-17T20:06:39.961552+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":18669,"run_id":16787,"accession_number":"0001104659-26-084616","anchor_item_number":"5.03","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.85,"summary":"Csquare amended its certificate of incorporation and bylaws in connection with the IPO, reflecting routine corporate governance changes required for a public company.","company_name":"Csquare, Inc.","ticker":null,"filing_date":"2026-07-17","form":"8-K","submitted_at":null,"items":[{"id":17547,"accession_number":"0001104659-26-084616","item_number":"5.03","item_title":null,"event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.85,"reasoning":"This disclosure reports routine amendments to the certificate of incorporation and bylaws in connection with an IPO, filed as exhibits. While IPO-related governance changes are standard corporate housekeeping, the amendments themselves (as opposed to the IPO event) are administrative in nature and do not constitute a material event affecting investor assessment of the registrant's operations, financial condition, or risk profile.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-17T20:06:39.961552+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":17546,"accession_number":"0001104659-26-084616","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"The filing discloses Csquare's entry into an underwriting agreement for its initial public offering on July 15, 2026, with Morgan Stanley and TD Securities as lead underwriters. The IPO involved the sale of 50 million shares at $21.00 per share, generating net proceeds of $1,010 million and closing on July 17, 2026. While technically an IPO is a capital-raising transaction rather than a traditional M\u0026A activity, it represents a material change of control and capital structure event that fundamentally alters the company's ownership and governance. The concurrent entry into registration rights and stockholders agreements with Brookfield (granting board nomination rights and significant governance protections) further supports classification as a material change-of-control transaction. This event would materially affect a reasonable investor's assessment of the registrant's ownership, governance, and financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-17T20:06:39.961552+00:00","company_name":"Csquare, Inc.","ticker":null,"filing_date":"2026-07-17"},{"id":17547,"accession_number":"0001104659-26-084616","item_number":"5.03","item_title":null,"event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.85,"reasoning":"This disclosure reports routine amendments to the certificate of incorporation and bylaws in connection with an IPO, filed as exhibits. While IPO-related governance changes are standard corporate housekeeping, the amendments themselves (as opposed to the IPO event) are administrative in nature and do not constitute a material event affecting investor assessment of the registrant's operations, financial condition, or risk profile.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-17T20:06:39.961552+00:00","company_name":"Csquare, Inc.","ticker":null,"filing_date":"2026-07-17"}]}