{"filing":{"accession_number":"0001193125-26-234382","cik":"0002118032","ticker":"RACC","company_name":"Research Alliance Corp III","form":"8-K","filing_date":"2026-05-21","report_date":null,"primary_document":"d128014d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2118032/000119312526234382/d128014d8k.htm"},"events":[{"id":9395,"run_id":8239,"accession_number":"0001193125-26-234382","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"Research Alliance Corp III consummated its IPO on May 21, 2026, entering into material definitive agreements including an Underwriting Agreement, Investment Management Trust Agreement, and Private Placement Shares Purchase Agreement, raising $75 million in gross IPO proceeds and establishing the company's framework for future business combinations.","company_name":"Research Alliance Corp III","ticker":"RACC","filing_date":"2026-05-21","form":"8-K","submitted_at":null,"items":[{"id":1018,"accession_number":"0001193125-26-234382","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"This disclosure describes the entry into multiple material definitive agreements in connection with Research Alliance Corp III's IPO consummation on May 21, 2026, including an Underwriting Agreement, Investment Management Trust Agreement, and Private Placement Shares Purchase Agreement. While technically an IPO rather than a traditional M\u0026A transaction, the filing is structured as Item 1.01 (Entry into Material Definitive Agreement) and involves a significant capital-raising event and structural agreements that establish the company's framework for future business combinations. The $75 million in gross IPO proceeds and the trust account structure are material to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:37:37.056676+00:00","company_name":"","ticker":null,"filing_date":""},{"id":1022,"accession_number":"0001193125-26-234382","item_number":"8.01","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"reasoning":"The filing discloses pricing of an IPO announced via press release on May 19, 2026. While IPO pricing is a material capital-raising event affecting the registrant's equity structure and investor base, it does not fit neatly into the standard 8-K taxonomy (not an earnings release, M\u0026A activity, or other predefined category). This is classified as other_material because it represents a significant corporate event that would materially affect a reasonable investor's assessment of the company, but lacks a more specific event type in the taxonomy.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:37:37.056676+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":9396,"run_id":8239,"accession_number":"0001193125-26-234382","anchor_item_number":"3.02","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"The Sponsor purchased 275,000 Class A ordinary shares at $10.00 per share for $2.75 million in proceeds pursuant to Section 4(a)(2) of the Securities Act, representing an unregistered private placement concurrent with the IPO.","company_name":"Research Alliance Corp III","ticker":"RACC","filing_date":"2026-05-21","form":"8-K","submitted_at":null,"items":[{"id":1019,"accession_number":"0001193125-26-234382","item_number":"3.02","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"This disclosure describes a private placement of 275,000 Class A ordinary shares to the Sponsor at $10.00 per share, generating $2.75 million in proceeds, issued pursuant to Section 4(a)(2) of the Securities Act. The transaction is a classic dilutive issuance of unregistered equity securities concurrent with an IPO, which materially affects the capital structure and ownership of the registrant.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:37:37.056676+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":9397,"run_id":8239,"accession_number":"0001193125-26-234382","anchor_item_number":"5.02","event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"Michael F. MacLean and Timothy J. Miller were appointed to the Board of Directors effective May 19, 2026, in connection with the Company's IPO, with concurrent appointments to the Audit, Nominating, and Compensation committees.","company_name":"Research Alliance Corp III","ticker":"RACC","filing_date":"2026-05-21","form":"8-K","submitted_at":null,"items":[{"id":1020,"accession_number":"0001193125-26-234382","item_number":"5.02","item_title":null,"event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The disclosure centers on the appointment of Michael F. MacLean and Timothy J. Miller to the Board of Directors effective May 19, 2026, in connection with the Company's IPO, along with their concurrent appointments to three Board committees (Audit, Nominating, and Compensation). While the section also discloses compensatory arrangements (Class B share transfers), the principal action disclosed is the appointment of these two directors and their committee assignments, making exec_appointment the most salient classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:37:37.056676+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":9398,"run_id":8239,"accession_number":"0001193125-26-234382","anchor_item_number":"5.03","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"summary":"The company adopted an Amended and Restated Memorandum and Articles of Association in connection with its IPO on May 19, 2026, establishing the company's post-IPO governance structure and shareholder rights.","company_name":"Research Alliance Corp III","ticker":"RACC","filing_date":"2026-05-21","form":"8-K","submitted_at":null,"items":[{"id":1021,"accession_number":"0001193125-26-234382","item_number":"5.03","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"The company adopted an Amended and Restated Memorandum and Articles of Association in connection with its IPO on May 19, 2026. While Item 5.03 disclosures are typically routine governance matters, the adoption of new governing documents concurrent with an IPO is material to investors as it establishes the company's post-IPO governance structure and shareholder rights. However, this is a structural/governance event rather than a specific operational or financial event type in the taxonomy, warranting classification as other_material.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:37:37.056676+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":1018,"accession_number":"0001193125-26-234382","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"This disclosure describes the entry into multiple material definitive agreements in connection with Research Alliance Corp III's IPO consummation on May 21, 2026, including an Underwriting Agreement, Investment Management Trust Agreement, and Private Placement Shares Purchase Agreement. While technically an IPO rather than a traditional M\u0026A transaction, the filing is structured as Item 1.01 (Entry into Material Definitive Agreement) and involves a significant capital-raising event and structural agreements that establish the company's framework for future business combinations. The $75 million in gross IPO proceeds and the trust account structure are material to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:37:37.056676+00:00","company_name":"Research Alliance Corp III","ticker":"RACC","filing_date":"2026-05-21"},{"id":1019,"accession_number":"0001193125-26-234382","item_number":"3.02","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"This disclosure describes a private placement of 275,000 Class A ordinary shares to the Sponsor at $10.00 per share, generating $2.75 million in proceeds, issued pursuant to Section 4(a)(2) of the Securities Act. The transaction is a classic dilutive issuance of unregistered equity securities concurrent with an IPO, which materially affects the capital structure and ownership of the registrant.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:37:37.056676+00:00","company_name":"Research Alliance Corp III","ticker":"RACC","filing_date":"2026-05-21"},{"id":1020,"accession_number":"0001193125-26-234382","item_number":"5.02","item_title":null,"event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The disclosure centers on the appointment of Michael F. MacLean and Timothy J. Miller to the Board of Directors effective May 19, 2026, in connection with the Company's IPO, along with their concurrent appointments to three Board committees (Audit, Nominating, and Compensation). While the section also discloses compensatory arrangements (Class B share transfers), the principal action disclosed is the appointment of these two directors and their committee assignments, making exec_appointment the most salient classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:37:37.056676+00:00","company_name":"Research Alliance Corp III","ticker":"RACC","filing_date":"2026-05-21"},{"id":1021,"accession_number":"0001193125-26-234382","item_number":"5.03","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"The company adopted an Amended and Restated Memorandum and Articles of Association in connection with its IPO on May 19, 2026. While Item 5.03 disclosures are typically routine governance matters, the adoption of new governing documents concurrent with an IPO is material to investors as it establishes the company's post-IPO governance structure and shareholder rights. However, this is a structural/governance event rather than a specific operational or financial event type in the taxonomy, warranting classification as other_material.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:37:37.056676+00:00","company_name":"Research Alliance Corp III","ticker":"RACC","filing_date":"2026-05-21"},{"id":1022,"accession_number":"0001193125-26-234382","item_number":"8.01","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"reasoning":"The filing discloses pricing of an IPO announced via press release on May 19, 2026. While IPO pricing is a material capital-raising event affecting the registrant's equity structure and investor base, it does not fit neatly into the standard 8-K taxonomy (not an earnings release, M\u0026A activity, or other predefined category). This is classified as other_material because it represents a significant corporate event that would materially affect a reasonable investor's assessment of the company, but lacks a more specific event type in the taxonomy.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:37:37.056676+00:00","company_name":"Research Alliance Corp III","ticker":"RACC","filing_date":"2026-05-21"}]}