{"filing":{"accession_number":"0001185185-26-002886","cik":"0001759186","ticker":"ZSQR","company_name":"Z Squared Inc.","form":"8-K","filing_date":"2026-07-10","report_date":null,"primary_document":"zsqr8k070926.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1759186/000118518526002886/zsqr8k070926.htm"},"events":[{"id":17298,"run_id":15480,"accession_number":"0001185185-26-002886","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"summary":"The filing discloses entry into a First Amendment to a binding letter of intent for Z Squared Inc. to acquire 100% of Skycore Digital LLC from MN Data Centers and Claw Holdings. Although the amendment weakens the deal structure (extending the drop-dead date to January 15, 2027, eliminating the $500,000 break-up fee, and terminating exclusivity), the core transaction remains a material acquisition activity under Item 1.01. The acquisition of a wholly-owned entity would materially affect the registrant's financial position and is therefore material to a reasonable investor.","company_name":"Z Squared Inc.","ticker":"ZSQR","filing_date":"2026-07-10","form":"8-K","submitted_at":null,"items":[{"id":15682,"accession_number":"0001185185-26-002886","item_number":"1.01","item_title":"Entry into a Material Definitive","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"The filing discloses entry into a First Amendment to a binding letter of intent for Z Squared Inc. to acquire 100% of Skycore Digital LLC from MN Data Centers and Claw Holdings. Although the amendment weakens the deal structure (extending the drop-dead date to January 15, 2027, eliminating the $500,000 break-up fee, and terminating exclusivity), the core transaction remains a material acquisition activity under Item 1.01. The acquisition of a wholly-owned entity would materially affect the registrant's financial position and is therefore material to a reasonable investor.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-10T20:01:44.608249+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":15682,"accession_number":"0001185185-26-002886","item_number":"1.01","item_title":"Entry into a Material Definitive","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"The filing discloses entry into a First Amendment to a binding letter of intent for Z Squared Inc. to acquire 100% of Skycore Digital LLC from MN Data Centers and Claw Holdings. Although the amendment weakens the deal structure (extending the drop-dead date to January 15, 2027, eliminating the $500,000 break-up fee, and terminating exclusivity), the core transaction remains a material acquisition activity under Item 1.01. The acquisition of a wholly-owned entity would materially affect the registrant's financial position and is therefore material to a reasonable investor.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-10T20:01:44.608249+00:00","company_name":"Z Squared Inc.","ticker":"ZSQR","filing_date":"2026-07-10"}]}