{"filing":{"accession_number":"0001193125-26-365186","cik":"0002131350","ticker":null,"company_name":"B\u0026R Technology Merger Corp.","form":"8-K","filing_date":"2026-08-25","report_date":"2026-08-25","primary_document":"d359147d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2131350/000119312526365186/d359147d8k.htm"},"events":[{"id":29501,"run_id":27013,"accession_number":"0001193125-26-365186","anchor_item_number":"3.02","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"B\u0026R Technology Merger Corp. partially exercised its IPO over-allotment option, issuing 3,500,000 additional units at $10.00 per unit for $35,000,000 in gross proceeds, plus concurrent private placement units to the Sponsor. The issuance of Class A ordinary shares and warrants materially dilutes existing shareholders.","company_name":"B\u0026R Technology Merger Corp.","ticker":null,"filing_date":"2026-08-25","form":"8-K","submitted_at":null,"items":[{"id":31804,"accession_number":"0001193125-26-365186","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the partial exercise of an IPO over-allotment option, resulting in the sale of an additional 3,500,000 units at $10.00 per unit for $35,000,000 in gross proceeds. This is a registered equity issuance (the prospectus was filed and became effective on July 20, 2026), not an unregistered sale. However, Item 3.02 is titled \"Unregistered Sales of Equity Securities,\" which typically covers private placements and dilutive offerings. The disclosure of additional equity units with warrants represents a material capital-raising event that increases share dilution and is disclosed under Item 3.02, making it a dilutive_issuance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-25T20:26:44.426535+00:00","company_name":"","ticker":null,"filing_date":""},{"id":31805,"accession_number":"0001193125-26-365186","item_number":"8.01","item_title":"Other Events.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"This 8-K discloses the partial exercise of an over-allotment option in a recently completed IPO, resulting in the issuance of 3,500,000 additional units at $10.00 per unit for $35,000,000 in gross proceeds, plus concurrent private placement units to the Sponsor. While technically a SPAC IPO follow-on issuance rather than a traditional dilutive private placement, the disclosure centers on the creation of new equity securities (Class A ordinary shares and warrants) that dilute existing shareholders, which aligns with the dilutive_issuance category. The materiality is clear given the $35 million in additional capital raised and the impact on share ownership structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-25T20:26:44.426535+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":31804,"accession_number":"0001193125-26-365186","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the partial exercise of an IPO over-allotment option, resulting in the sale of an additional 3,500,000 units at $10.00 per unit for $35,000,000 in gross proceeds. This is a registered equity issuance (the prospectus was filed and became effective on July 20, 2026), not an unregistered sale. However, Item 3.02 is titled \"Unregistered Sales of Equity Securities,\" which typically covers private placements and dilutive offerings. The disclosure of additional equity units with warrants represents a material capital-raising event that increases share dilution and is disclosed under Item 3.02, making it a dilutive_issuance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-25T20:26:44.426535+00:00","company_name":"B\u0026R Technology Merger Corp.","ticker":null,"filing_date":"2026-08-25"},{"id":31805,"accession_number":"0001193125-26-365186","item_number":"8.01","item_title":"Other Events.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"This 8-K discloses the partial exercise of an over-allotment option in a recently completed IPO, resulting in the issuance of 3,500,000 additional units at $10.00 per unit for $35,000,000 in gross proceeds, plus concurrent private placement units to the Sponsor. While technically a SPAC IPO follow-on issuance rather than a traditional dilutive private placement, the disclosure centers on the creation of new equity securities (Class A ordinary shares and warrants) that dilute existing shareholders, which aligns with the dilutive_issuance category. The materiality is clear given the $35 million in additional capital raised and the impact on share ownership structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-25T20:26:44.426535+00:00","company_name":"B\u0026R Technology Merger Corp.","ticker":null,"filing_date":"2026-08-25"}]}