{"filing":{"accession_number":"0001213900-26-090210","cik":"0002123955","ticker":null,"company_name":"Pinnacle Acquisition Corp","form":"8-K","filing_date":"2026-08-14","report_date":"2026-08-10","primary_document":"ea0301789-8k_pinnacle.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2123955/000121390026090210/ea0301789-8k_pinnacle.htm"},"events":[{"id":28001,"run_id":25581,"accession_number":"0001213900-26-090210","anchor_item_number":"8.01","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.45,"summary":"This disclosure describes the consummation of a blank-check company's IPO on August 10, 2026, generating $200 million in gross proceeds from the sale of 20 million units at $10.00 per unit, plus a concurrent $2.25 million private placement to the sponsor. While the event is clearly material to investors, it does not fit neatly into the standard 8-K taxonomy: it is neither an earnings release (no financial results), nor a traditional M\u0026A activity (no business combination has occurred), nor a capital raise in the form of debt or dilutive equity issuance (the IPO itself is the primary capital event, but the units are the initial public offering structure rather than a secondary offering or PIPE). The filing is primarily informational about the IPO consummation and trust account mechanics, which is foundational to a SPAC's existence but does not align with the specific event types provided.","company_name":"Pinnacle Acquisition Corp","ticker":null,"filing_date":"2026-08-14","form":"8-K","submitted_at":null,"items":[{"id":29761,"accession_number":"0001213900-26-090210","item_number":"8.01","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.45,"reasoning":"This disclosure describes the consummation of a blank-check company's IPO on August 10, 2026, generating $200 million in gross proceeds from the sale of 20 million units at $10.00 per unit, plus a concurrent $2.25 million private placement to the sponsor. While the event is clearly material to investors, it does not fit neatly into the standard 8-K taxonomy: it is neither an earnings release (no financial results), nor a traditional M\u0026A activity (no business combination has occurred), nor a capital raise in the form of debt or dilutive equity issuance (the IPO itself is the primary capital event, but the units are the initial public offering structure rather than a secondary offering or PIPE). The filing is primarily informational about the IPO consummation and trust account mechanics, which is foundational to a SPAC's existence but does not align with the specific event types provided.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-14T20:48:50.442150+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":29761,"accession_number":"0001213900-26-090210","item_number":"8.01","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.45,"reasoning":"This disclosure describes the consummation of a blank-check company's IPO on August 10, 2026, generating $200 million in gross proceeds from the sale of 20 million units at $10.00 per unit, plus a concurrent $2.25 million private placement to the sponsor. While the event is clearly material to investors, it does not fit neatly into the standard 8-K taxonomy: it is neither an earnings release (no financial results), nor a traditional M\u0026A activity (no business combination has occurred), nor a capital raise in the form of debt or dilutive equity issuance (the IPO itself is the primary capital event, but the units are the initial public offering structure rather than a secondary offering or PIPE). The filing is primarily informational about the IPO consummation and trust account mechanics, which is foundational to a SPAC's existence but does not align with the specific event types provided.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-14T20:48:50.442150+00:00","company_name":"Pinnacle Acquisition Corp","ticker":null,"filing_date":"2026-08-14"}]}