{"filing":{"accession_number":"0001213900-26-096744","cik":"0002146310","ticker":null,"company_name":"Inflection Point Acquisition Corp. VIII","form":"8-K","filing_date":"2026-09-02","report_date":"2026-08-27","primary_document":"ea0304342-8k_inflection8.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2146310/000121390026096744/ea0304342-8k_inflection8.htm"},"events":[{"id":31344,"run_id":28756,"accession_number":"0001213900-26-096744","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"Inflection Point Acquisition Corp. VIII consummated a $287.5 million IPO on August 31, 2026, issuing 28,750,000 units at $10.00 per unit, together with entry into multiple material definitive agreements (underwriting agreement, warrant agreement, investment management trust agreement, registration rights agreement, and private placement warrant purchase agreements). This capital-raising event and SPAC formation represents a material change of control structure and precursor to future business combinations.","company_name":"Inflection Point Acquisition Corp. VIII","ticker":null,"filing_date":"2026-09-02","form":"8-K","submitted_at":null,"items":[{"id":34191,"accession_number":"0001213900-26-096744","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":"The filing discloses consummation of a $287.5 million IPO and concurrent private placement of warrants on August 31, 2026, with entry into multiple material definitive agreements (underwriting agreement, warrant agreement, investment management trust agreement, registration rights agreement, and private placement warrant purchase agreements). While technically an IPO rather than a traditional M\u0026A transaction, this represents a material capital-raising event and change of control structure typical of SPAC formation, which is a precursor to future business combinations. The Item 1.01 classification and the magnitude of proceeds ($287.5M public + $8M private placement) indicate materiality to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-02T20:35:17.977447+00:00","company_name":"","ticker":null,"filing_date":""},{"id":34195,"accession_number":"0001213900-26-096744","item_number":"8.01","item_title":"Other Events.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"This Item 8.01 discloses the completion of a $287.5 million IPO by a SPAC (Inflection Point Acquisition Corp. VIII), including 28,750,000 units at $10.00 per unit and a concurrent private placement of 8,000,000 warrants at $1.00 per warrant. The core event is the issuance of equity securities (units comprising Class A ordinary shares and warrants) to raise capital, which is a dilutive issuance. While SPACs are a distinct vehicle, the fundamental disclosure here is the creation of new equity securities and capital raised through public and private offerings, fitting the dilutive_issuance taxonomy.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-02T20:35:17.977447+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":31345,"run_id":28756,"accession_number":"0001213900-26-096744","anchor_item_number":"3.02","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"Concurrent with the IPO, the company completed a private placement of 8,000,000 unregistered warrants to the Sponsor (5,000,000) and Representative (3,000,000) at $1.00 per warrant, generating $8,000,000 in gross proceeds. The warrants are exercisable into Class A ordinary shares at $11.50 per share and materially affect share ownership and voting power.","company_name":"Inflection Point Acquisition Corp. VIII","ticker":null,"filing_date":"2026-09-02","form":"8-K","submitted_at":null,"items":[{"id":34192,"accession_number":"0001213900-26-096744","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 8,000,000 warrants to the Sponsor (5,000,000) and Representative (3,000,000) at $1.00 per warrant, generating $8,000,000 in gross proceeds. The warrants are unregistered securities sold pursuant to Section 4(a)(2) exemption, and are exercisable into Class A ordinary shares at $11.50 per share. This is a classic dilutive issuance—unregistered equity securities sold to insiders and underwriter representatives concurrent with the IPO closing, materially affecting share ownership and voting power.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-02T20:35:17.977447+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":31346,"run_id":28756,"accession_number":"0001213900-26-096744","anchor_item_number":"5.02","event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"On August 27, 2026, Steven Tannenbaum, William J. Liquori, and William Denkin were appointed to the board of directors in connection with the IPO, with assignments to the Audit and Compensation committees. The appointments establish the company's independent director governance structure at the time of its public offering.","company_name":"Inflection Point Acquisition Corp. VIII","ticker":null,"filing_date":"2026-09-02","form":"8-K","submitted_at":null,"items":[{"id":34193,"accession_number":"0001213900-26-096744","item_number":"5.02","item_title":"Departure of Directors or Certain Officers;","event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"On August 27, 2026, Steven Tannenbaum, William J. Liquori, and William Denkin were appointed to the board of directors in connection with the IPO, with specific committee assignments (Audit and Compensation committees). The principal disclosed action is the appointment of three independent directors to the board and their committee roles, which is material to investors evaluating the company's governance structure at the time of its public offering.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-02T20:35:17.977447+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":31347,"run_id":28756,"accession_number":"0001213900-26-096744","anchor_item_number":"5.03","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.85,"summary":"The company adopted an Amended and Restated Memorandum and Articles of Association effective August 27, 2026, in connection with the IPO. This is a routine charter amendment required for the newly public SPAC.","company_name":"Inflection Point Acquisition Corp. VIII","ticker":null,"filing_date":"2026-09-02","form":"8-K","submitted_at":null,"items":[{"id":34194,"accession_number":"0001213900-26-096744","item_number":"5.03","item_title":"Amendments to Certificate of Incorporation","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.85,"reasoning":"Item 5.03 discloses adoption of an Amended and Restated Memorandum and Articles of Association in connection with the IPO, effective August 27, 2026. This is a routine governance amendment to the company's charter documents required for a newly public SPAC. While the IPO itself is material, the charter amendment itself is a standard administrative governance action that does not independently affect investor assessment of the registrant's financial condition or operations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-02T20:35:17.977447+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":34191,"accession_number":"0001213900-26-096744","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":"The filing discloses consummation of a $287.5 million IPO and concurrent private placement of warrants on August 31, 2026, with entry into multiple material definitive agreements (underwriting agreement, warrant agreement, investment management trust agreement, registration rights agreement, and private placement warrant purchase agreements). While technically an IPO rather than a traditional M\u0026A transaction, this represents a material capital-raising event and change of control structure typical of SPAC formation, which is a precursor to future business combinations. The Item 1.01 classification and the magnitude of proceeds ($287.5M public + $8M private placement) indicate materiality to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-02T20:35:17.977447+00:00","company_name":"Inflection Point Acquisition Corp. VIII","ticker":null,"filing_date":"2026-09-02"},{"id":34192,"accession_number":"0001213900-26-096744","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 8,000,000 warrants to the Sponsor (5,000,000) and Representative (3,000,000) at $1.00 per warrant, generating $8,000,000 in gross proceeds. The warrants are unregistered securities sold pursuant to Section 4(a)(2) exemption, and are exercisable into Class A ordinary shares at $11.50 per share. This is a classic dilutive issuance—unregistered equity securities sold to insiders and underwriter representatives concurrent with the IPO closing, materially affecting share ownership and voting power.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-02T20:35:17.977447+00:00","company_name":"Inflection Point Acquisition Corp. VIII","ticker":null,"filing_date":"2026-09-02"},{"id":34193,"accession_number":"0001213900-26-096744","item_number":"5.02","item_title":"Departure of Directors or Certain Officers;","event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"On August 27, 2026, Steven Tannenbaum, William J. Liquori, and William Denkin were appointed to the board of directors in connection with the IPO, with specific committee assignments (Audit and Compensation committees). The principal disclosed action is the appointment of three independent directors to the board and their committee roles, which is material to investors evaluating the company's governance structure at the time of its public offering.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-02T20:35:17.977447+00:00","company_name":"Inflection Point Acquisition Corp. VIII","ticker":null,"filing_date":"2026-09-02"},{"id":34194,"accession_number":"0001213900-26-096744","item_number":"5.03","item_title":"Amendments to Certificate of Incorporation","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.85,"reasoning":"Item 5.03 discloses adoption of an Amended and Restated Memorandum and Articles of Association in connection with the IPO, effective August 27, 2026. This is a routine governance amendment to the company's charter documents required for a newly public SPAC. While the IPO itself is material, the charter amendment itself is a standard administrative governance action that does not independently affect investor assessment of the registrant's financial condition or operations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-02T20:35:17.977447+00:00","company_name":"Inflection Point Acquisition Corp. VIII","ticker":null,"filing_date":"2026-09-02"},{"id":34195,"accession_number":"0001213900-26-096744","item_number":"8.01","item_title":"Other Events.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"This Item 8.01 discloses the completion of a $287.5 million IPO by a SPAC (Inflection Point Acquisition Corp. VIII), including 28,750,000 units at $10.00 per unit and a concurrent private placement of 8,000,000 warrants at $1.00 per warrant. The core event is the issuance of equity securities (units comprising Class A ordinary shares and warrants) to raise capital, which is a dilutive issuance. While SPACs are a distinct vehicle, the fundamental disclosure here is the creation of new equity securities and capital raised through public and private offerings, fitting the dilutive_issuance taxonomy.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-02T20:35:17.977447+00:00","company_name":"Inflection Point Acquisition Corp. VIII","ticker":null,"filing_date":"2026-09-02"}]}