{"filing":{"accession_number":"0001213900-26-078814","cik":"0002106436","ticker":"MRCO","company_name":"Mercator Acquisition Corp.","form":"8-K","filing_date":"2026-07-16","report_date":null,"primary_document":"ea0298187-8k_mercator.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2106436/000121390026078814/ea0298187-8k_mercator.htm"},"events":[{"id":18523,"run_id":16651,"accession_number":"0001213900-26-078814","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"Mercator Acquisition Corp. consummated its IPO on July 10, 2026, raising $172.5 million in gross proceeds through issuance of 17.25 million units and entering into multiple material definitive agreements (underwriting, warrant, trust, registration rights, and warrant purchase agreements) that constitute the IPO structure.","company_name":"Mercator Acquisition Corp.","ticker":"MRCO","filing_date":"2026-07-16","form":"8-K","submitted_at":null,"items":[{"id":17354,"accession_number":"0001213900-26-078814","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"This Item 1.01 discloses Mercator Acquisition Corp.'s consummation of its IPO on July 10, 2026, generating $172.5 million in gross proceeds through issuance of 17.25 million units. While technically an IPO is a capital-raising event rather than a traditional M\u0026A transaction, Item 1.01 is being used here to report the entry into multiple material definitive agreements (underwriting, warrant, trust, registration rights, and warrant purchase agreements) that collectively constitute the IPO structure. The filing's use of Item 1.01 and the materiality of the capital raise and structural agreements support classification as a material capital event; however, the core substance is a public offering rather than a merger or acquisition, making this a borderline case between ma_activity and financial_other.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-17T10:01:59.499937+00:00","company_name":"","ticker":null,"filing_date":""},{"id":17357,"accession_number":"0001213900-26-078814","item_number":"8.01","item_title":"Other Events.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"This Item 8.01 discloses the completion of Mercator Acquisition Corp.'s $172.5 million IPO and the placement of IPO proceeds into a trust account pending a business combination. While the filing includes press releases announcing the IPO pricing and closing, the core disclosure in Item 8.01 focuses on trust account mechanics and redemption conditions rather than financial results. This is a capital-raising event material to investors, but it does not fit neatly into the earnings_release category (which typically applies to periodic financial results) or any other specific category; it is best classified as other_material given the IPO's significance to the registrant's capital structure and future operations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-17T10:01:59.499937+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":18524,"run_id":16651,"accession_number":"0001213900-26-078814","anchor_item_number":"3.02","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"Mercator Acquisition Corp. completed a private placement of 4,500,000 warrants to the Sponsor and Underwriter at $1.00 per warrant, generating $4.5 million in gross proceeds pursuant to Section 4(a)(2) exemption from registration.","company_name":"Mercator Acquisition Corp.","ticker":"MRCO","filing_date":"2026-07-16","form":"8-K","submitted_at":null,"items":[{"id":17355,"accession_number":"0001213900-26-078814","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Item 3.02 discloses a private placement of 4,500,000 warrants to the Sponsor and Underwriter at $1.00 per warrant, generating $4.5 million in gross proceeds. The issuance was made pursuant to Section 4(a)(2) exemption from registration under the Securities Act. This is a classic unregistered equity issuance that dilutes existing shareholders and is material to investors assessing the company's capital structure and ownership.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-17T10:01:59.499937+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":18525,"run_id":16651,"accession_number":"0001213900-26-078814","anchor_item_number":"5.03","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.75,"summary":"Mercator Acquisition Corp. approved its Amended and Restated Memorandum and Articles of Association on July 8, 2026, with the full text incorporated by reference as Exhibit 3.1.","company_name":"Mercator Acquisition Corp.","ticker":"MRCO","filing_date":"2026-07-16","form":"8-K","submitted_at":null,"items":[{"id":17356,"accession_number":"0001213900-26-078814","item_number":"5.03","item_title":"Amendments to Articles of Incorporation or Bylaws;","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.75,"reasoning":"Item 5.03 discloses approval of the Company's Amended and Restated Memorandum and Articles of Association on July 8, 2026, with the full text incorporated by reference as Exhibit 3.1. This is a routine governance disclosure of charter/bylaw amendments. While the supplemental exhibits describe the concurrent IPO pricing and closing, the Item 5.03 section itself addresses only the articles amendment, which is administrative in nature and does not materially affect investor assessment of the registrant's operations, financial condition, or prospects.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-17T10:01:59.499937+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":17354,"accession_number":"0001213900-26-078814","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"This Item 1.01 discloses Mercator Acquisition Corp.'s consummation of its IPO on July 10, 2026, generating $172.5 million in gross proceeds through issuance of 17.25 million units. While technically an IPO is a capital-raising event rather than a traditional M\u0026A transaction, Item 1.01 is being used here to report the entry into multiple material definitive agreements (underwriting, warrant, trust, registration rights, and warrant purchase agreements) that collectively constitute the IPO structure. The filing's use of Item 1.01 and the materiality of the capital raise and structural agreements support classification as a material capital event; however, the core substance is a public offering rather than a merger or acquisition, making this a borderline case between ma_activity and financial_other.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-17T10:01:59.499937+00:00","company_name":"Mercator Acquisition Corp.","ticker":"MRCO","filing_date":"2026-07-16"},{"id":17355,"accession_number":"0001213900-26-078814","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Item 3.02 discloses a private placement of 4,500,000 warrants to the Sponsor and Underwriter at $1.00 per warrant, generating $4.5 million in gross proceeds. The issuance was made pursuant to Section 4(a)(2) exemption from registration under the Securities Act. This is a classic unregistered equity issuance that dilutes existing shareholders and is material to investors assessing the company's capital structure and ownership.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-17T10:01:59.499937+00:00","company_name":"Mercator Acquisition Corp.","ticker":"MRCO","filing_date":"2026-07-16"},{"id":17356,"accession_number":"0001213900-26-078814","item_number":"5.03","item_title":"Amendments to Articles of Incorporation or Bylaws;","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.75,"reasoning":"Item 5.03 discloses approval of the Company's Amended and Restated Memorandum and Articles of Association on July 8, 2026, with the full text incorporated by reference as Exhibit 3.1. This is a routine governance disclosure of charter/bylaw amendments. While the supplemental exhibits describe the concurrent IPO pricing and closing, the Item 5.03 section itself addresses only the articles amendment, which is administrative in nature and does not materially affect investor assessment of the registrant's operations, financial condition, or prospects.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-17T10:01:59.499937+00:00","company_name":"Mercator Acquisition Corp.","ticker":"MRCO","filing_date":"2026-07-16"},{"id":17357,"accession_number":"0001213900-26-078814","item_number":"8.01","item_title":"Other Events.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"This Item 8.01 discloses the completion of Mercator Acquisition Corp.'s $172.5 million IPO and the placement of IPO proceeds into a trust account pending a business combination. While the filing includes press releases announcing the IPO pricing and closing, the core disclosure in Item 8.01 focuses on trust account mechanics and redemption conditions rather than financial results. This is a capital-raising event material to investors, but it does not fit neatly into the earnings_release category (which typically applies to periodic financial results) or any other specific category; it is best classified as other_material given the IPO's significance to the registrant's capital structure and future operations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-17T10:01:59.499937+00:00","company_name":"Mercator Acquisition Corp.","ticker":"MRCO","filing_date":"2026-07-16"}]}