{"filing":{"accession_number":"0001213900-26-077962","cik":"0001944399","ticker":"PDC","company_name":"Perpetuals.com Ltd","form":"6-K","filing_date":"2026-07-14","report_date":null,"primary_document":"ea0298038-6k_perpetuals.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1944399/000121390026077962/ea0298038-6k_perpetuals.htm"},"events":[{"id":17853,"run_id":16014,"accession_number":"0001213900-26-077962","anchor_item_number":"EX-99.1","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"summary":"The press release announces termination of a letter of intent for the acquisition of AI Financial Corporation's subsidiary Alt5 Sigma Canada, Inc. This is a material M\u0026A event — the termination of a proposed transaction. The statement from Chief Strategy Officer Matthew Nicoletti explicitly states \"Perpetuals has decided not to further pursue the acquisition\" and \"the earlier letter of intent has been terminated,\" which constitutes a material change in the status of a contemplated acquisition that would affect investor assessment of the company's strategic direction and capital allocation.","company_name":"Perpetuals.com Ltd","ticker":"PDC","filing_date":"2026-07-14","form":"6-K","submitted_at":null,"items":[{"id":16476,"accession_number":"0001213900-26-077962","item_number":"EX-99.1","item_title":"ea029803801ex99-1.htm","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"The press release announces termination of a letter of intent for the acquisition of AI Financial Corporation's subsidiary Alt5 Sigma Canada, Inc. This is a material M\u0026A event — the termination of a proposed transaction. The statement from Chief Strategy Officer Matthew Nicoletti explicitly states \"Perpetuals has decided not to further pursue the acquisition\" and \"the earlier letter of intent has been terminated,\" which constitutes a material change in the status of a contemplated acquisition that would affect investor assessment of the company's strategic direction and capital allocation.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-07-14T20:11:38.239868+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":16476,"accession_number":"0001213900-26-077962","item_number":"EX-99.1","item_title":"ea029803801ex99-1.htm","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"The press release announces termination of a letter of intent for the acquisition of AI Financial Corporation's subsidiary Alt5 Sigma Canada, Inc. This is a material M\u0026A event — the termination of a proposed transaction. The statement from Chief Strategy Officer Matthew Nicoletti explicitly states \"Perpetuals has decided not to further pursue the acquisition\" and \"the earlier letter of intent has been terminated,\" which constitutes a material change in the status of a contemplated acquisition that would affect investor assessment of the company's strategic direction and capital allocation.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-07-14T20:11:38.239868+00:00","company_name":"Perpetuals.com Ltd","ticker":"PDC","filing_date":"2026-07-14"}]}