{"filing":{"accession_number":"0001213900-26-060674","cik":"0002093524","ticker":"APURU","company_name":"Aperture AC","form":"8-K","filing_date":"2026-05-22","report_date":null,"primary_document":"ea0291975-8k_aperture.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2093524/000121390026060674/ea0291975-8k_aperture.htm"},"events":[{"id":10625,"run_id":9323,"accession_number":"0001213900-26-060674","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"Aperture AC consummated its IPO on May 22, 2026, raising $102 million through the sale of 10.2 million units at $10.00 per unit. The filing describes the Company's initial business combination structure and multiple definitive agreements (underwriting, trust, registration rights, sponsor placement, and administrative services agreements) entered into in connection with the SPAC formation.","company_name":"Aperture AC","ticker":"APURU","filing_date":"2026-05-22","form":"8-K","submitted_at":null,"items":[{"id":6990,"accession_number":"0001213900-26-060674","item_number":"1.01","item_title":"Entry into a Material","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"Aperture AC consummated its IPO on May 22, 2026, raising $102 million through the sale of 10.2 million units at $10.00 per unit. While technically an IPO is a capital-raising event rather than a traditional M\u0026A transaction, Item 1.01 disclosures of \"Entry into a Material Definitive Agreement\" in the context of an IPO typically signal the formation of a special purpose acquisition company (SPAC) structure, which is fundamentally a vehicle for future business combinations. The filing describes the Company's \"initial business combination\" and the Share Rights tied to that event, confirming this is a SPAC. The materiality and magnitude of the IPO ($102 million gross proceeds) and the multiple definitive agreements entered into (underwriting, trust, registration rights, sponsor placement, and administrative services agreements) make this a material capital event that would affect a reasonable investor's assessment of the registrant.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:53:17.331798+00:00","company_name":"","ticker":null,"filing_date":""},{"id":6994,"accession_number":"0001213900-26-060674","item_number":"8.01","item_title":"Other Events.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"This disclosure describes the completion of an IPO and the mechanics of trust account placement for a special purpose acquisition company (SPAC). While the IPO closing is a material capital-raising event, the Item 8.01 filing focuses on trust account administration and redemption mechanics rather than financial results (earnings_release) or a traditional M\u0026A transaction. The disclosure is material to investors but does not fit cleanly into the more specific event categories.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:53:17.331798+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":10626,"run_id":9323,"accession_number":"0001213900-26-060674","anchor_item_number":"3.02","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"Simultaneously with the IPO closing, Aperture AC completed a private placement of 311,000 units to the Sponsor and Underwriters at $10.00 per unit for $3.11 million, issued pursuant to Section 4(a)(2) exemption from registration.","company_name":"Aperture AC","ticker":"APURU","filing_date":"2026-05-22","form":"8-K","submitted_at":null,"items":[{"id":6991,"accession_number":"0001213900-26-060674","item_number":"3.02","item_title":"Unregistered Sales of","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses a private placement of 311,000 units to the Sponsor and Underwriters at $10.00 per unit for $3.11 million, completed simultaneously with the IPO closing. The securities were issued pursuant to Section 4(a)(2) exemption from registration, which is the classic hallmark of a dilutive unregistered equity issuance. This is material to investors as it represents immediate post-IPO dilution and insider participation in the offering.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:53:17.331798+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":10627,"run_id":9323,"accession_number":"0001213900-26-060674","anchor_item_number":"5.02","event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.85,"summary":"Aperture AC appointed three individuals—Zhen Tan, Thomas Elliot Friend, and Song Pettus—to the audit committee and compensation committee effective May 20, 2026, with two serving as committee chairs.","company_name":"Aperture AC","ticker":"APURU","filing_date":"2026-05-22","form":"8-K","submitted_at":null,"items":[{"id":6992,"accession_number":"0001213900-26-060674","item_number":"5.02","item_title":null,"event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.85,"reasoning":"The disclosure centers on the appointment of three individuals (Zhen Tan, Thomas Elliot Friend, and Song Pettus) to the audit committee and compensation committee effective May 20, 2026, with two serving as committee chairs. While indemnity agreements are also mentioned, the principal disclosed action is the appointment of these directors to key board committees, which is material to investors assessing board composition and governance.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:53:17.331798+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":10628,"run_id":9323,"accession_number":"0001213900-26-060674","anchor_item_number":"5.03","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"summary":"Aperture AC amended its memorandum and articles of association in connection with the IPO, a material corporate governance event disclosed in the Registration Statement.","company_name":"Aperture AC","ticker":"APURU","filing_date":"2026-05-22","form":"8-K","submitted_at":null,"items":[{"id":6993,"accession_number":"0001213900-26-060674","item_number":"5.03","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"The filing discloses amendments to the company's foundational governing documents (memorandum and articles of association) in connection with an IPO, which is a material corporate governance event. However, the disclosure is largely procedural—it references the Registration Statement and provides the document as an exhibit without substantive detail about specific amendments. This does not fit neatly into the taxonomy's more specific categories (e.g., exec_appointment, ma_activity), so \"other_material\" is most appropriate, though confidence is moderate given the routine nature of IPO-related charter amendments.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:53:17.331798+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":6990,"accession_number":"0001213900-26-060674","item_number":"1.01","item_title":"Entry into a Material","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"Aperture AC consummated its IPO on May 22, 2026, raising $102 million through the sale of 10.2 million units at $10.00 per unit. While technically an IPO is a capital-raising event rather than a traditional M\u0026A transaction, Item 1.01 disclosures of \"Entry into a Material Definitive Agreement\" in the context of an IPO typically signal the formation of a special purpose acquisition company (SPAC) structure, which is fundamentally a vehicle for future business combinations. The filing describes the Company's \"initial business combination\" and the Share Rights tied to that event, confirming this is a SPAC. The materiality and magnitude of the IPO ($102 million gross proceeds) and the multiple definitive agreements entered into (underwriting, trust, registration rights, sponsor placement, and administrative services agreements) make this a material capital event that would affect a reasonable investor's assessment of the registrant.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:53:17.331798+00:00","company_name":"Aperture AC","ticker":"APURU","filing_date":"2026-05-22"},{"id":6991,"accession_number":"0001213900-26-060674","item_number":"3.02","item_title":"Unregistered Sales of","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses a private placement of 311,000 units to the Sponsor and Underwriters at $10.00 per unit for $3.11 million, completed simultaneously with the IPO closing. The securities were issued pursuant to Section 4(a)(2) exemption from registration, which is the classic hallmark of a dilutive unregistered equity issuance. This is material to investors as it represents immediate post-IPO dilution and insider participation in the offering.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:53:17.331798+00:00","company_name":"Aperture AC","ticker":"APURU","filing_date":"2026-05-22"},{"id":6992,"accession_number":"0001213900-26-060674","item_number":"5.02","item_title":null,"event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.85,"reasoning":"The disclosure centers on the appointment of three individuals (Zhen Tan, Thomas Elliot Friend, and Song Pettus) to the audit committee and compensation committee effective May 20, 2026, with two serving as committee chairs. While indemnity agreements are also mentioned, the principal disclosed action is the appointment of these directors to key board committees, which is material to investors assessing board composition and governance.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:53:17.331798+00:00","company_name":"Aperture AC","ticker":"APURU","filing_date":"2026-05-22"},{"id":6993,"accession_number":"0001213900-26-060674","item_number":"5.03","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"The filing discloses amendments to the company's foundational governing documents (memorandum and articles of association) in connection with an IPO, which is a material corporate governance event. However, the disclosure is largely procedural—it references the Registration Statement and provides the document as an exhibit without substantive detail about specific amendments. This does not fit neatly into the taxonomy's more specific categories (e.g., exec_appointment, ma_activity), so \"other_material\" is most appropriate, though confidence is moderate given the routine nature of IPO-related charter amendments.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:53:17.331798+00:00","company_name":"Aperture AC","ticker":"APURU","filing_date":"2026-05-22"},{"id":6994,"accession_number":"0001213900-26-060674","item_number":"8.01","item_title":"Other Events.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"This disclosure describes the completion of an IPO and the mechanics of trust account placement for a special purpose acquisition company (SPAC). While the IPO closing is a material capital-raising event, the Item 8.01 filing focuses on trust account administration and redemption mechanics rather than financial results (earnings_release) or a traditional M\u0026A transaction. The disclosure is material to investors but does not fit cleanly into the more specific event categories.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:53:17.331798+00:00","company_name":"Aperture AC","ticker":"APURU","filing_date":"2026-05-22"}]}