{"filing":{"accession_number":"0001213900-26-076814","cik":"0002000410","ticker":"EURKU","company_name":"Eureka Acquisition Corp","form":"8-K","filing_date":"2026-07-09","report_date":null,"primary_document":"ea0297579-8k425_eureka.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2000410/000121390026076814/ea0297579-8k425_eureka.htm"},"events":[{"id":16920,"run_id":15146,"accession_number":"0001213900-26-076814","anchor_item_number":"2.03","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.9,"summary":"Eureka Acquisition Corp issued an unsecured promissory note (Extension Note) in the principal amount of $8,253.03 to Marine Thinking Inc. on July 7, 2026, creating a direct financial obligation with standard default provisions and a conversion feature into private units.","company_name":"Eureka Acquisition Corp","ticker":"EURKU","filing_date":"2026-07-09","form":"8-K","submitted_at":null,"items":[{"id":15169,"accession_number":"0001213900-26-076814","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.45,"reasoning":"Item 1.01 typically covers material definitive agreements including M\u0026A, but the filing incorporates Item 2.03 by reference, which governs debt creation. Without access to the full Item 2.03 disclosure, the most likely material agreement for a SPAC (Eureka Acquisition Corp) would be either a debt issuance or M\u0026A activity. Given the explicit cross-reference to Item 2.03 (debt), debt_issuance is the best inference, though the confidence is moderate due to limited visibility into the actual agreement terms.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-10T10:55:45.359251+00:00","company_name":"","ticker":null,"filing_date":""},{"id":15170,"accession_number":"0001213900-26-076814","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Eureka Acquisition Corp issued an unsecured promissory note (the \"Extension Note\") in the principal amount of $8,253.03 to Marine Thinking Inc. on July 7, 2026, creating a direct financial obligation. Although the amount is modest, the filing is properly disclosed under Item 2.03 (Creation of a Direct Financial Obligation), and the note includes standard default provisions and a conversion feature into private units, making it a material debt instrument for a SPAC in the context of its business combination timeline.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-10T10:55:45.359251+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":16921,"run_id":15146,"accession_number":"0001213900-26-076814","anchor_item_number":"3.02","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"summary":"Eureka Acquisition Corp disclosed a proposed business combination with Marine Thinking, including registration rights and transfer restrictions for units issuable upon conversion of the Extension Note, with a Form S-4 registration statement filed in connection with the transaction.","company_name":"Eureka Acquisition Corp","ticker":"EURKU","filing_date":"2026-07-09","form":"8-K","submitted_at":null,"items":[{"id":15171,"accession_number":"0001213900-26-076814","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"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 reference to \"Units (and the underlying securities) issuable upon conversion of the Note\" and the incorporation of Item 2.03 (debt issuance), combined with repeated references to \"the proposed transaction,\" \"initial business combination,\" and the filing of a Form S-4 registration statement, indicate this is a material acquisition or merger activity. The disclosure of registration rights and transfer restrictions tied to completion of the business combination further confirms the M\u0026A context.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-10T10:55:45.359251+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":15169,"accession_number":"0001213900-26-076814","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.45,"reasoning":"Item 1.01 typically covers material definitive agreements including M\u0026A, but the filing incorporates Item 2.03 by reference, which governs debt creation. Without access to the full Item 2.03 disclosure, the most likely material agreement for a SPAC (Eureka Acquisition Corp) would be either a debt issuance or M\u0026A activity. Given the explicit cross-reference to Item 2.03 (debt), debt_issuance is the best inference, though the confidence is moderate due to limited visibility into the actual agreement terms.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-10T10:55:45.359251+00:00","company_name":"Eureka Acquisition Corp","ticker":"EURKU","filing_date":"2026-07-09"},{"id":15170,"accession_number":"0001213900-26-076814","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Eureka Acquisition Corp issued an unsecured promissory note (the \"Extension Note\") in the principal amount of $8,253.03 to Marine Thinking Inc. on July 7, 2026, creating a direct financial obligation. Although the amount is modest, the filing is properly disclosed under Item 2.03 (Creation of a Direct Financial Obligation), and the note includes standard default provisions and a conversion feature into private units, making it a material debt instrument for a SPAC in the context of its business combination timeline.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-10T10:55:45.359251+00:00","company_name":"Eureka Acquisition Corp","ticker":"EURKU","filing_date":"2026-07-09"},{"id":15171,"accession_number":"0001213900-26-076814","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"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 reference to \"Units (and the underlying securities) issuable upon conversion of the Note\" and the incorporation of Item 2.03 (debt issuance), combined with repeated references to \"the proposed transaction,\" \"initial business combination,\" and the filing of a Form S-4 registration statement, indicate this is a material acquisition or merger activity. The disclosure of registration rights and transfer restrictions tied to completion of the business combination further confirms the M\u0026A context.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-10T10:55:45.359251+00:00","company_name":"Eureka Acquisition Corp","ticker":"EURKU","filing_date":"2026-07-09"}]}