{"filing":{"accession_number":"0001185185-26-004972","cik":"0002077785","ticker":"IRAB-WT","company_name":"Iris Acquisition Corp II","form":"8-K","filing_date":"2026-10-23","report_date":"2026-10-20","primary_document":"iac28k102226.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2077785/000118518526004972/iac28k102226.htm"},"events":[{"id":37650,"run_id":34697,"accession_number":"0001185185-26-004972","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"Iris Acquisition Corp II entered into a material definitive agreement on October 20, 2026, which appears to involve financing or debt creation as part of a potential business combination or acquisition activity typical for a SPAC.","company_name":"Iris Acquisition Corp II","ticker":"IRAB-WT","filing_date":"2026-10-23","form":"8-K","submitted_at":null,"items":[{"id":42431,"accession_number":"0001185185-26-004972","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"Item 1.01 discloses entry into a material definitive agreement, which is the standard Item for M\u0026A activity. The cross-reference to Item 2.03 (debt issuance) suggests this agreement likely involves financing or debt creation as part of a transaction. For a SPAC (Iris Acquisition Corp II), a material definitive agreement typically signals a business combination or acquisition activity.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-23T20:32:04.369565+00:00","company_name":"","ticker":null,"filing_date":""},{"id":42432,"accession_number":"0001185185-26-004972","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Company issued an unsecured promissory note for up to $250,000 on October 20, 2026, creating a direct financial obligation. This is a classic debt issuance under Item 2.03, with defined principal amount, repayment terms (triggered by business combination or liquidation), and contingent additional returns (150-250% of principal depending on timing). The proceeds are designated for corporate expenses and general purposes.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-23T20:32:04.369565+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":42431,"accession_number":"0001185185-26-004972","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"Item 1.01 discloses entry into a material definitive agreement, which is the standard Item for M\u0026A activity. The cross-reference to Item 2.03 (debt issuance) suggests this agreement likely involves financing or debt creation as part of a transaction. For a SPAC (Iris Acquisition Corp II), a material definitive agreement typically signals a business combination or acquisition activity.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-23T20:32:04.369565+00:00","company_name":"Iris Acquisition Corp II","ticker":"IRAB-WT","filing_date":"2026-10-23"},{"id":42432,"accession_number":"0001185185-26-004972","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Company issued an unsecured promissory note for up to $250,000 on October 20, 2026, creating a direct financial obligation. This is a classic debt issuance under Item 2.03, with defined principal amount, repayment terms (triggered by business combination or liquidation), and contingent additional returns (150-250% of principal depending on timing). The proceeds are designated for corporate expenses and general purposes.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-23T20:32:04.369565+00:00","company_name":"Iris Acquisition Corp II","ticker":"IRAB-WT","filing_date":"2026-10-23"}]}