{"filing":{"accession_number":"0001213900-26-091360","cik":"0002041047","ticker":"IPODW","company_name":"COLLECTIVE ACQUISITION CORP.","form":"8-K","filing_date":"2026-08-18","report_date":"2026-08-13","primary_document":"ea0302510-8k_collective.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2041047/000121390026091360/ea0302510-8k_collective.htm"},"events":[{"id":28350,"run_id":25922,"accession_number":"0001213900-26-091360","anchor_item_number":"3.02","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"The filing discloses an unregistered issuance of 3,500,000 Class A Ordinary Shares to the Sponsor upon conversion of Class B shares, relying on Section 3(a)(9) exemption. While technically a conversion rather than a new issuance, the Item 3.02 disclosure and the unregistered nature of the securities align with dilutive_issuance classification. The conversion increases Class A shares outstanding and materially affects the capital structure and voting dynamics of the SPAC.","company_name":"COLLECTIVE ACQUISITION CORP.","ticker":"IPODW","filing_date":"2026-08-18","form":"8-K","submitted_at":null,"items":[{"id":30268,"accession_number":"0001213900-26-091360","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses an unregistered issuance of 3,500,000 Class A Ordinary Shares to the Sponsor upon conversion of Class B shares, relying on Section 3(a)(9) exemption. While technically a conversion rather than a new issuance, the Item 3.02 disclosure and the unregistered nature of the securities align with dilutive_issuance classification. The conversion increases Class A shares outstanding and materially affects the capital structure and voting dynamics of the SPAC.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-19T10:03:48.128821+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":30268,"accession_number":"0001213900-26-091360","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses an unregistered issuance of 3,500,000 Class A Ordinary Shares to the Sponsor upon conversion of Class B shares, relying on Section 3(a)(9) exemption. While technically a conversion rather than a new issuance, the Item 3.02 disclosure and the unregistered nature of the securities align with dilutive_issuance classification. The conversion increases Class A shares outstanding and materially affects the capital structure and voting dynamics of the SPAC.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-19T10:03:48.128821+00:00","company_name":"COLLECTIVE ACQUISITION CORP.","ticker":"IPODW","filing_date":"2026-08-18"}]}