{"filing":{"accession_number":"0001213900-26-059124","cik":"0002085932","ticker":null,"company_name":"Energy Transition Special Opportunities","form":"8-K","filing_date":"2026-05-19","report_date":null,"primary_document":"ea0291384-8k_energy.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2085932/000121390026059124/ea0291384-8k_energy.htm"},"classifications":[{"id":242,"accession_number":"0001213900-26-059124","item_number":null,"item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"This 8-K discloses the consummation of an initial public offering (IPO) on May 18, 2026, with the registration statement declared effective on May 14, 2026. The Company raised $150 million in gross proceeds from the sale of 15 million units at $10.00 per unit, plus an additional $5.375 million from a concurrent private placement of warrants. While technically an IPO rather than a traditional M\u0026A transaction, the filing is structured around Item 1.01 (Entry into a Material Definitive Agreement) and involves multiple material agreements (underwriting, warrant, registration rights, etc.) that constitute the foundational capital-raising event. The closest taxonomy fit is ma_activity, as this represents a material capital transaction and change of control event (transition from private to public company), though the event could also be characterized as a dilutive_issuance given the warrant components and private placement structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-20T02:39:26.550627+00:00","company_name":"Energy Transition Special Opportunities","ticker":null,"filing_date":"2026-05-19"}]}