{"filing":{"accession_number":"0001213900-26-084282","cik":"0002081532","ticker":"BLRKU","company_name":"Bluerock Acquisition Corp.","form":"8-K","filing_date":"2026-08-03","report_date":"2026-07-31","primary_document":"ea0299624-8k425_bluerock.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2081532/000121390026084282/ea0299624-8k425_bluerock.htm"},"events":[{"id":23375,"run_id":21135,"accession_number":"0001213900-26-084282","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.97,"summary":"Bluerock Acquisition Corp. entered into a definitive Business Combination Agreement with Yellow.ai (Bitonic Technology Labs Inc.), with the combined company valued at approximately $550 million pro forma equity value and expected to close in H2 2026 subject to shareholder approval. The transaction constitutes a material acquisition and change of control, with Yellow.ai becoming a wholly-owned subsidiary of the domesticated Bluerock.","company_name":"Bluerock Acquisition Corp.","ticker":"BLRKU","filing_date":"2026-08-03","form":"8-K","submitted_at":null,"items":[{"id":23582,"accession_number":"0001213900-26-084282","item_number":"1.01","item_title":"Entry Into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"This Item 1.01 discloses entry into a definitive Business Combination Agreement between Bluerock Acquisition Corp. and Yellow.ai (Bitonic Technology Labs Inc.), with Merger Sub merging into Yellow to create a combined entity valued at approximately $550 million. The agreement contemplates a material acquisition/change of control, with Yellow surviving as a wholly-owned subsidiary of Pubco (the domesticated Bluerock), and is expected to close in the second half of 2026 subject to shareholder approval and customary closing conditions. This is a classic SPAC merger transaction constituting a material M\u0026A activity.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-04T02:23:33.744094+00:00","company_name":"","ticker":null,"filing_date":""},{"id":23583,"accession_number":"0001213900-26-084282","item_number":"2.03","item_title":"Creation of a Direct Financial","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"Item 2.03 incorporates by reference the Note PIPE Investment disclosure from Item 1.01, which describes a definitive Business Combination Agreement between Yellow.ai and Bluerock Acquisition Corp. valued at approximately $550 million pro forma equity value. The press release confirms this is a material merger transaction expected to close in H2 2026, with Yellow.ai going public via the SPAC combination. While Item 2.03 technically addresses financial obligations (the PIPE financing), the core material event is the M\u0026A activity itself—the merger agreement and associated capital raise.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-04T02:23:33.744094+00:00","company_name":"","ticker":null,"filing_date":""},{"id":23585,"accession_number":"0001213900-26-084282","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"Bluerock Acquisition Corp. and Yellow.ai announced entry into a definitive Business Combination Agreement on August 3, 2026, with Yellow.ai valued at approximately $300 million pre-money and the combined company at ~$550 million pro forma equity value. This is a material merger/change of control transaction expected to close in H2 2026, with Bluerock shareholders required to approve the combination. The transaction involves a SPAC merger structure and is disclosed as the principal event in Item 7.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-04T02:23:33.744094+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":23376,"run_id":21135,"accession_number":"0001213900-26-084282","anchor_item_number":"3.02","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"Bluerock Acquisition Corp. disclosed unregistered sales of equity securities in connection with PIPE Investments, with $30 million of committed PIPE financing from institutional investors relying on Section 4(a)(2) and Regulation D exemptions as part of the merger transaction.","company_name":"Bluerock Acquisition Corp.","ticker":"BLRKU","filing_date":"2026-08-03","form":"8-K","submitted_at":null,"items":[{"id":23584,"accession_number":"0001213900-26-084282","item_number":"3.02","item_title":"Unregistered Sales","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 3.02 discloses unregistered sales of equity securities in connection with PIPE Investments relying on Section 4(a)(2) and Regulation D exemptions. The press release confirms $30 million of committed PIPE financing from institutional investors as part of the $550 million merger transaction. This is a dilutive equity issuance by a SPAC acquiring Yellow.ai, materially affecting shareholder equity and ownership structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-04T02:23:33.744094+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":23582,"accession_number":"0001213900-26-084282","item_number":"1.01","item_title":"Entry Into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"This Item 1.01 discloses entry into a definitive Business Combination Agreement between Bluerock Acquisition Corp. and Yellow.ai (Bitonic Technology Labs Inc.), with Merger Sub merging into Yellow to create a combined entity valued at approximately $550 million. The agreement contemplates a material acquisition/change of control, with Yellow surviving as a wholly-owned subsidiary of Pubco (the domesticated Bluerock), and is expected to close in the second half of 2026 subject to shareholder approval and customary closing conditions. This is a classic SPAC merger transaction constituting a material M\u0026A activity.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-04T02:23:33.744094+00:00","company_name":"Bluerock Acquisition Corp.","ticker":"BLRKU","filing_date":"2026-08-03"},{"id":23583,"accession_number":"0001213900-26-084282","item_number":"2.03","item_title":"Creation of a Direct Financial","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"Item 2.03 incorporates by reference the Note PIPE Investment disclosure from Item 1.01, which describes a definitive Business Combination Agreement between Yellow.ai and Bluerock Acquisition Corp. valued at approximately $550 million pro forma equity value. The press release confirms this is a material merger transaction expected to close in H2 2026, with Yellow.ai going public via the SPAC combination. While Item 2.03 technically addresses financial obligations (the PIPE financing), the core material event is the M\u0026A activity itself—the merger agreement and associated capital raise.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-04T02:23:33.744094+00:00","company_name":"Bluerock Acquisition Corp.","ticker":"BLRKU","filing_date":"2026-08-03"},{"id":23584,"accession_number":"0001213900-26-084282","item_number":"3.02","item_title":"Unregistered Sales","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 3.02 discloses unregistered sales of equity securities in connection with PIPE Investments relying on Section 4(a)(2) and Regulation D exemptions. The press release confirms $30 million of committed PIPE financing from institutional investors as part of the $550 million merger transaction. This is a dilutive equity issuance by a SPAC acquiring Yellow.ai, materially affecting shareholder equity and ownership structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-04T02:23:33.744094+00:00","company_name":"Bluerock Acquisition Corp.","ticker":"BLRKU","filing_date":"2026-08-03"},{"id":23585,"accession_number":"0001213900-26-084282","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"Bluerock Acquisition Corp. and Yellow.ai announced entry into a definitive Business Combination Agreement on August 3, 2026, with Yellow.ai valued at approximately $300 million pre-money and the combined company at ~$550 million pro forma equity value. This is a material merger/change of control transaction expected to close in H2 2026, with Bluerock shareholders required to approve the combination. The transaction involves a SPAC merger structure and is disclosed as the principal event in Item 7.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-04T02:23:33.744094+00:00","company_name":"Bluerock Acquisition Corp.","ticker":"BLRKU","filing_date":"2026-08-03"}]}