{"filing":{"accession_number":"0001213900-26-060545","cik":"0002028201","ticker":"COLAR","company_name":"Columbus Acquisition Corp/Cayman Islands","form":"8-K","filing_date":"2026-05-22","report_date":null,"primary_document":"ea0291953-8k425_columbus.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2028201/000121390026060545/ea0291953-8k425_columbus.htm"},"events":[{"id":10608,"run_id":9306,"accession_number":"0001213900-26-060545","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.65,"summary":"Columbus Acquisition Corp entered into a material definitive agreement (Business Combination Agreement) with WISeSat.Space Corp, involving creation of a $25,000 unsecured promissory note with conversion rights into private units and issuance of equity securities (Conversion Units and Conversion Shares) subject to completion of the proposed business combination.","company_name":"Columbus Acquisition Corp/Cayman Islands","ticker":"COLAR","filing_date":"2026-05-22","form":"8-K","submitted_at":null,"items":[{"id":6966,"accession_number":"0001213900-26-060545","item_number":"1.01","item_title":"Entry into a Material Definitive","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.45,"reasoning":"Item 1.01 typically signals M\u0026A activity (acquisition, merger, or disposition), but the filing section provided contains only a cross-reference to Item 2.03 without substantive disclosure of the agreement's terms, parties, or nature. Without the actual Item 2.03 content, the specific event type cannot be reliably determined. The material nature is presumed given Item 1.01's designation for material definitive agreements, but the event classification remains ambiguous pending review of the referenced Item 2.03.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:52:06.832504+00:00","company_name":"","ticker":null,"filing_date":""},{"id":6967,"accession_number":"0001213900-26-060545","item_number":"2.03","item_title":"Creation of a Direct","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"The filing discloses creation of a direct financial obligation—an unsecured promissory note for $25,000 issued to WISeSat.Space Corp. (the Target) with conversion rights into private units at $10.00 per unit. While Item 2.03 typically signals covenant breaches or debt obligations that accelerate financial stress, this note is a financing arrangement tied to a pending business combination and contains embedded equity conversion features. The obligation is material to investors assessing the SPAC's capital structure and dilution risk, but does not fit cleanly into covenant_breach (no acceleration or default trigger) or dilutive_issuance (the note itself is debt, though conversion is optional). The ma_activity classification is also plausible given the Business Combination Agreement context, but the prose centers on the debt instrument creation rather than the M\u0026A transaction itself.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:52:06.832504+00:00","company_name":"","ticker":null,"filing_date":""},{"id":6968,"accession_number":"0001213900-26-060545","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Item 3.02 discloses unregistered sales of equity securities in connection with a proposed Business Combination, specifically Conversion Units, underlying securities, and Conversion Shares issuable upon conversion of a Target Extension Note. The disclosure indicates these securities are subject to transfer restrictions until Business Combination completion and carry registration rights, which is characteristic of a dilutive private placement or PIPE-like transaction. While the section is largely boilerplate forward-looking statements and incorporation by reference, the core Item 3.02 substance addresses issuance of equity securities outside registered offerings.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:52:06.832504+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":6966,"accession_number":"0001213900-26-060545","item_number":"1.01","item_title":"Entry into a Material Definitive","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.45,"reasoning":"Item 1.01 typically signals M\u0026A activity (acquisition, merger, or disposition), but the filing section provided contains only a cross-reference to Item 2.03 without substantive disclosure of the agreement's terms, parties, or nature. Without the actual Item 2.03 content, the specific event type cannot be reliably determined. The material nature is presumed given Item 1.01's designation for material definitive agreements, but the event classification remains ambiguous pending review of the referenced Item 2.03.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:52:06.832504+00:00","company_name":"Columbus Acquisition Corp/Cayman Islands","ticker":"COLAR","filing_date":"2026-05-22"},{"id":6967,"accession_number":"0001213900-26-060545","item_number":"2.03","item_title":"Creation of a Direct","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"The filing discloses creation of a direct financial obligation—an unsecured promissory note for $25,000 issued to WISeSat.Space Corp. (the Target) with conversion rights into private units at $10.00 per unit. While Item 2.03 typically signals covenant breaches or debt obligations that accelerate financial stress, this note is a financing arrangement tied to a pending business combination and contains embedded equity conversion features. The obligation is material to investors assessing the SPAC's capital structure and dilution risk, but does not fit cleanly into covenant_breach (no acceleration or default trigger) or dilutive_issuance (the note itself is debt, though conversion is optional). The ma_activity classification is also plausible given the Business Combination Agreement context, but the prose centers on the debt instrument creation rather than the M\u0026A transaction itself.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:52:06.832504+00:00","company_name":"Columbus Acquisition Corp/Cayman Islands","ticker":"COLAR","filing_date":"2026-05-22"},{"id":6968,"accession_number":"0001213900-26-060545","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Item 3.02 discloses unregistered sales of equity securities in connection with a proposed Business Combination, specifically Conversion Units, underlying securities, and Conversion Shares issuable upon conversion of a Target Extension Note. The disclosure indicates these securities are subject to transfer restrictions until Business Combination completion and carry registration rights, which is characteristic of a dilutive private placement or PIPE-like transaction. While the section is largely boilerplate forward-looking statements and incorporation by reference, the core Item 3.02 substance addresses issuance of equity securities outside registered offerings.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:52:06.832504+00:00","company_name":"Columbus Acquisition Corp/Cayman Islands","ticker":"COLAR","filing_date":"2026-05-22"}]}