{"filing":{"accession_number":"0001193125-26-387717","cik":"0002128462","ticker":null,"company_name":"Three Lions Acquisition Corp.","form":"8-K","filing_date":"2026-09-10","report_date":"2026-09-02","primary_document":"d173457d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2128462/000119312526387717/d173457d8k.htm"},"events":[{"id":32617,"run_id":29977,"accession_number":"0001193125-26-387717","anchor_item_number":"8.01","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"summary":"This Item 8.01 disclosure reports the consummation of Three Lions Acquisition Corp.'s IPO on September 2, 2026, generating $100 million in gross proceeds from 10 million units at $10.00 per unit, plus a concurrent $4 million private placement. While the IPO itself is a capital-raising event material to investors, it does not fit neatly into the standard taxonomy: it is neither an earnings release (no financial results), nor a debt issuance (equity-based), nor a dilutive issuance in the traditional sense (this is the company's initial public offering, not a secondary offering by an already-public company). The disclosure is clearly material and financial in nature, but the specific event—an IPO by a blank-check acquisition company—falls outside the defined categories, warranting classification as other_material.","company_name":"Three Lions Acquisition Corp.","ticker":null,"filing_date":"2026-09-10","form":"8-K","submitted_at":null,"items":[{"id":35829,"accession_number":"0001193125-26-387717","item_number":"8.01","item_title":"Other Events.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"This Item 8.01 disclosure reports the consummation of Three Lions Acquisition Corp.'s IPO on September 2, 2026, generating $100 million in gross proceeds from 10 million units at $10.00 per unit, plus a concurrent $4 million private placement. While the IPO itself is a capital-raising event material to investors, it does not fit neatly into the standard taxonomy: it is neither an earnings release (no financial results), nor a debt issuance (equity-based), nor a dilutive issuance in the traditional sense (this is the company's initial public offering, not a secondary offering by an already-public company). The disclosure is clearly material and financial in nature, but the specific event—an IPO by a blank-check acquisition company—falls outside the defined categories, warranting classification as other_material.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-10T18:52:39.640792+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":35829,"accession_number":"0001193125-26-387717","item_number":"8.01","item_title":"Other Events.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"This Item 8.01 disclosure reports the consummation of Three Lions Acquisition Corp.'s IPO on September 2, 2026, generating $100 million in gross proceeds from 10 million units at $10.00 per unit, plus a concurrent $4 million private placement. While the IPO itself is a capital-raising event material to investors, it does not fit neatly into the standard taxonomy: it is neither an earnings release (no financial results), nor a debt issuance (equity-based), nor a dilutive issuance in the traditional sense (this is the company's initial public offering, not a secondary offering by an already-public company). The disclosure is clearly material and financial in nature, but the specific event—an IPO by a blank-check acquisition company—falls outside the defined categories, warranting classification as other_material.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-10T18:52:39.640792+00:00","company_name":"Three Lions Acquisition Corp.","ticker":null,"filing_date":"2026-09-10"}]}