{"filing":{"accession_number":"0001213900-26-067308","cik":"0002000410","ticker":"EURKU","company_name":"Eureka Acquisition Corp","form":"8-K","filing_date":"2026-06-10","report_date":null,"primary_document":"ea0294302-8k425_eureka.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2000410/000121390026067308/ea0294302-8k425_eureka.htm"},"events":[{"id":5696,"run_id":4989,"accession_number":"0001213900-26-067308","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"summary":"Eureka Acquisition Corp entered into a material definitive agreement with Marine Thinking to effect a business combination, including the issuance of an unsecured promissory note (Extension Note) for $150,000 to fund a one-month extension of the business combination deadline, with conversion rights into private units upon completion of the merger.","company_name":"Eureka Acquisition Corp","ticker":"EURKU","filing_date":"2026-06-10","form":"8-K","submitted_at":null,"items":[{"id":5795,"accession_number":"0001213900-26-067308","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.45,"reasoning":"Item 1.01 typically signals M\u0026A activity or material acquisition/disposition, but the disclosure here merely incorporates Item 2.03 by reference without substantive detail in this section. Item 2.03 covers creation of direct financial obligations (debt, leases). Without the actual Item 2.03 content, the specific event type cannot be reliably determined; however, the filing is material as it involves a definitive agreement. Classified as other_material pending visibility of the referenced Item 2.03.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-10T20:01:13.943100+00:00","company_name":"","ticker":null,"filing_date":""},{"id":5796,"accession_number":"0001213900-26-067308","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"The Company issued an unsecured promissory note (the \"Extension Note\") for $150,000 to Marine Thinking to fund a one-month extension of its business combination deadline. While Item 2.03 typically covers debt obligations, this transaction is unusual: it is a non-interest-bearing note issued by a SPAC to its merger partner (Marine Thinking) with conversion rights into private units, and the underlying economic substance is a financing mechanism tied to the pending business combination. The event is material because it creates a direct financial obligation and reflects the Company's need for external funding to extend its deadline, but it does not fit cleanly into the standard debt covenant breach or dilutive issuance categories—it is best classified as other_material.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-10T20:01:13.943100+00:00","company_name":"","ticker":null,"filing_date":""},{"id":5797,"accession_number":"0001213900-26-067308","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"Although Item 3.02 nominally addresses unregistered equity sales, the substance of this disclosure centers on a proposed business combination between Eureka Acquisition Corp and Marine Thinking. The filing references a Form S-4 registration statement, proxy statement/prospectus, and \"proposed transactions\" involving an \"initial business combination\" and \"Amalgamation Sub,\" which are hallmarks of M\u0026A activity. The unregistered note conversion rights are incidental to the underlying merger transaction, making this fundamentally an M\u0026A disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-10T20:01:13.943100+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":5795,"accession_number":"0001213900-26-067308","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.45,"reasoning":"Item 1.01 typically signals M\u0026A activity or material acquisition/disposition, but the disclosure here merely incorporates Item 2.03 by reference without substantive detail in this section. Item 2.03 covers creation of direct financial obligations (debt, leases). Without the actual Item 2.03 content, the specific event type cannot be reliably determined; however, the filing is material as it involves a definitive agreement. Classified as other_material pending visibility of the referenced Item 2.03.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-10T20:01:13.943100+00:00","company_name":"Eureka Acquisition Corp","ticker":"EURKU","filing_date":"2026-06-10"},{"id":5796,"accession_number":"0001213900-26-067308","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"The Company issued an unsecured promissory note (the \"Extension Note\") for $150,000 to Marine Thinking to fund a one-month extension of its business combination deadline. While Item 2.03 typically covers debt obligations, this transaction is unusual: it is a non-interest-bearing note issued by a SPAC to its merger partner (Marine Thinking) with conversion rights into private units, and the underlying economic substance is a financing mechanism tied to the pending business combination. The event is material because it creates a direct financial obligation and reflects the Company's need for external funding to extend its deadline, but it does not fit cleanly into the standard debt covenant breach or dilutive issuance categories—it is best classified as other_material.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-10T20:01:13.943100+00:00","company_name":"Eureka Acquisition Corp","ticker":"EURKU","filing_date":"2026-06-10"},{"id":5797,"accession_number":"0001213900-26-067308","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"Although Item 3.02 nominally addresses unregistered equity sales, the substance of this disclosure centers on a proposed business combination between Eureka Acquisition Corp and Marine Thinking. The filing references a Form S-4 registration statement, proxy statement/prospectus, and \"proposed transactions\" involving an \"initial business combination\" and \"Amalgamation Sub,\" which are hallmarks of M\u0026A activity. The unregistered note conversion rights are incidental to the underlying merger transaction, making this fundamentally an M\u0026A disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-10T20:01:13.943100+00:00","company_name":"Eureka Acquisition Corp","ticker":"EURKU","filing_date":"2026-06-10"}]}