{"filing":{"accession_number":"0001193125-26-245567","cik":"0002118032","ticker":"RACC","company_name":"Research Alliance Corp III","form":"8-K","filing_date":"2026-05-28","report_date":null,"primary_document":"d910773d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2118032/000119312526245567/d910773d8k.htm"},"events":[{"id":8461,"run_id":7426,"accession_number":"0001193125-26-245567","anchor_item_number":"8.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"The filing discloses the consummation of an IPO generating $75 million in gross proceeds and a concurrent private placement of $2.75 million. While technically an IPO is a capital-raising event rather than a traditional M\u0026A transaction, it represents a material change of control and capital structure event. The alternative classification of \"dilutive_issuance\" better captures the equity issuance nature, but the magnitude and significance of an IPO closing—with trust account establishment and audited balance sheet—aligns more closely with material corporate events that would be classified under ma_activity given the transformational nature of going public.","company_name":"Research Alliance Corp III","ticker":"RACC","filing_date":"2026-05-28","form":"8-K","submitted_at":null,"items":[{"id":2359,"accession_number":"0001193125-26-245567","item_number":"8.01","item_title":"Other Events.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"The filing discloses the consummation of an IPO generating $75 million in gross proceeds and a concurrent private placement of $2.75 million. While technically an IPO is a capital-raising event rather than a traditional M\u0026A transaction, it represents a material change of control and capital structure event. The alternative classification of \"dilutive_issuance\" better captures the equity issuance nature, but the magnitude and significance of an IPO closing—with trust account establishment and audited balance sheet—aligns more closely with material corporate events that would be classified under ma_activity given the transformational nature of going public.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-29T02:40:20.889637+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":2359,"accession_number":"0001193125-26-245567","item_number":"8.01","item_title":"Other Events.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"The filing discloses the consummation of an IPO generating $75 million in gross proceeds and a concurrent private placement of $2.75 million. While technically an IPO is a capital-raising event rather than a traditional M\u0026A transaction, it represents a material change of control and capital structure event. The alternative classification of \"dilutive_issuance\" better captures the equity issuance nature, but the magnitude and significance of an IPO closing—with trust account establishment and audited balance sheet—aligns more closely with material corporate events that would be classified under ma_activity given the transformational nature of going public.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-29T02:40:20.889637+00:00","company_name":"Research Alliance Corp III","ticker":"RACC","filing_date":"2026-05-28"}]}