{"filing":{"accession_number":"0001213900-26-094153","cik":"0002108359","ticker":null,"company_name":"BioKey (Cayman), Inc.","form":"8-K","filing_date":"2026-08-27","report_date":"2026-08-27","primary_document":"ea0302906-8k_biokey.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2108359/000121390026094153/ea0302906-8k_biokey.htm"},"events":[{"id":29931,"run_id":27429,"accession_number":"0001213900-26-094153","anchor_item_number":"7.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"summary":"This 8-K discloses a spin-off transaction whereby ABVC BioPharma distributes approximately 15% of BioKey (Cayman), Inc. to ABVC shareholders, with BioKey becoming an independent, Exchange Act reporting entity. The Separation and Distribution Agreement dated June 22, 2026, and related transaction documents (Transitional Services Agreement, Tax Matters Agreement, Employee Matters Agreement) are attached as exhibits. This constitutes a material change of control and structural separation meeting the definition of ma_activity under Items 1.01/2.01.","company_name":"BioKey (Cayman), Inc.","ticker":null,"filing_date":"2026-08-27","form":"8-K","submitted_at":null,"items":[{"id":32375,"accession_number":"0001213900-26-094153","item_number":"7.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"This 8-K discloses a spin-off transaction whereby ABVC BioPharma distributes approximately 15% of BioKey (Cayman), Inc. to ABVC shareholders, with BioKey becoming an independent, Exchange Act reporting entity. The Separation and Distribution Agreement dated June 22, 2026, and related transaction documents (Transitional Services Agreement, Tax Matters Agreement, Employee Matters Agreement) are attached as exhibits. This constitutes a material change of control and structural separation meeting the definition of ma_activity under Items 1.01/2.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-27T12:32:06.964933+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":32375,"accession_number":"0001213900-26-094153","item_number":"7.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"This 8-K discloses a spin-off transaction whereby ABVC BioPharma distributes approximately 15% of BioKey (Cayman), Inc. to ABVC shareholders, with BioKey becoming an independent, Exchange Act reporting entity. The Separation and Distribution Agreement dated June 22, 2026, and related transaction documents (Transitional Services Agreement, Tax Matters Agreement, Employee Matters Agreement) are attached as exhibits. This constitutes a material change of control and structural separation meeting the definition of ma_activity under Items 1.01/2.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-27T12:32:06.964933+00:00","company_name":"BioKey (Cayman), Inc.","ticker":null,"filing_date":"2026-08-27"}]}