{"filing":{"accession_number":"0001213900-26-102625","cik":"0002109823","ticker":null,"company_name":"Leader's Advantage Acquisition Corp.","form":"8-K","filing_date":"2026-09-23","report_date":"2026-09-17","primary_document":"ea0306304-8k_leaders.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2109823/000121390026102625/ea0306304-8k_leaders.htm"},"events":[{"id":34589,"run_id":31833,"accession_number":"0001213900-26-102625","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"Leader's Advantage Acquisition Corp. consummated a $150 million IPO on September 21, 2026, and entered into multiple material definitive agreements including an Underwriting Agreement, Warrant Agreement, Investment Management Trust Agreement, Registration Rights Agreement, and Private Placement agreements.","company_name":"Leader's Advantage Acquisition Corp.","ticker":null,"filing_date":"2026-09-23","form":"8-K","submitted_at":null,"items":[{"id":38350,"accession_number":"0001213900-26-102625","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 Item 1.01 disclosure centers on the consummation of a $150 million IPO and entry into multiple material definitive agreements (Underwriting Agreement, Warrant Agreement, Investment Management Trust Agreement, Registration Rights Agreement, and Private Placement agreements) on September 21, 2026. While technically an IPO rather than a traditional M\u0026A transaction, the Item 1.01 classification and the materiality of the capital raise and structural agreements entered into support classification as a material capital event. The alternative would be to classify this as a dilutive_issuance, but the Item 1.01 framing and the multiple ancillary agreements (warrant, trust, registration rights) suggest the filer intended this as a material definitive agreement entry rather than a simple equity issuance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-23T20:18:57.224661+00:00","company_name":"","ticker":null,"filing_date":""},{"id":38353,"accession_number":"0001213900-26-102625","item_number":"8.01","item_title":"Other Events.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The Item 8.01 disclosure announces the closing of a $150 million IPO by Leader's Advantage Acquisition Corp., a blank-check SPAC. The filing includes two press releases (Exhibits 99.1 and 99.2) dated September 17 and September 21, 2026, announcing the pricing and closing of the offering. While this is technically an IPO announcement rather than earnings results, it is disclosed as a material capital event with detailed information about the trust account structure, offering terms, and use of proceeds—consistent with how SPACs report their IPO completion as a material event under Item 8.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-23T20:18:57.224661+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34590,"run_id":31833,"accession_number":"0001213900-26-102625","anchor_item_number":"3.02","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"The Company issued 193,125 Class A ordinary shares to underwriters ($1.93M) and 1,750,000 warrants to the Sponsor ($3.5M) pursuant to Section 4(a)(2) private placements, concurrent with the IPO.","company_name":"Leader's Advantage Acquisition Corp.","ticker":null,"filing_date":"2026-09-23","form":"8-K","submitted_at":null,"items":[{"id":38351,"accession_number":"0001213900-26-102625","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 unregistered private placements of equity securities: 193,125 Class A ordinary shares to underwriters ($1.93M) and 1,750,000 warrants to the Sponsor ($3.5M), both issued pursuant to Section 4(a)(2) exemption. These concurrent private placements totaling $5.43M alongside the $150M IPO are classic dilutive issuances to insiders and underwriters, material to investors assessing ownership dilution and capital structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-23T20:18:57.224661+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":34591,"run_id":31833,"accession_number":"0001213900-26-102625","anchor_item_number":"5.03","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.75,"summary":"The Company approved and adopted its Amended and Restated Memorandum and Articles of Association on September 17, 2026.","company_name":"Leader's Advantage Acquisition Corp.","ticker":null,"filing_date":"2026-09-23","form":"8-K","submitted_at":null,"items":[{"id":38352,"accession_number":"0001213900-26-102625","item_number":"5.03","item_title":"Amendments to Articles of Incorporation or Bylaws; Change","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.75,"reasoning":"Item 5.03 discloses approval and adoption of the Company's Amended and Restated Memorandum and Articles of Association on September 17, 2026. This is a routine governance matter—amendment of organizational documents—that does not fit a specific material event category. While the company is a newly formed SPAC conducting an IPO, the Item 5.03 disclosure itself is administrative in nature and does not rise to materiality as a standalone governance event; the IPO itself (reflected in the supplemental press releases) is the material capital event, but that is not the subject of this Item.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-23T20:18:57.224661+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":38350,"accession_number":"0001213900-26-102625","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 Item 1.01 disclosure centers on the consummation of a $150 million IPO and entry into multiple material definitive agreements (Underwriting Agreement, Warrant Agreement, Investment Management Trust Agreement, Registration Rights Agreement, and Private Placement agreements) on September 21, 2026. While technically an IPO rather than a traditional M\u0026A transaction, the Item 1.01 classification and the materiality of the capital raise and structural agreements entered into support classification as a material capital event. The alternative would be to classify this as a dilutive_issuance, but the Item 1.01 framing and the multiple ancillary agreements (warrant, trust, registration rights) suggest the filer intended this as a material definitive agreement entry rather than a simple equity issuance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-23T20:18:57.224661+00:00","company_name":"Leader's Advantage Acquisition Corp.","ticker":null,"filing_date":"2026-09-23"},{"id":38351,"accession_number":"0001213900-26-102625","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 unregistered private placements of equity securities: 193,125 Class A ordinary shares to underwriters ($1.93M) and 1,750,000 warrants to the Sponsor ($3.5M), both issued pursuant to Section 4(a)(2) exemption. These concurrent private placements totaling $5.43M alongside the $150M IPO are classic dilutive issuances to insiders and underwriters, material to investors assessing ownership dilution and capital structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-23T20:18:57.224661+00:00","company_name":"Leader's Advantage Acquisition Corp.","ticker":null,"filing_date":"2026-09-23"},{"id":38352,"accession_number":"0001213900-26-102625","item_number":"5.03","item_title":"Amendments to Articles of Incorporation or Bylaws; Change","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.75,"reasoning":"Item 5.03 discloses approval and adoption of the Company's Amended and Restated Memorandum and Articles of Association on September 17, 2026. This is a routine governance matter—amendment of organizational documents—that does not fit a specific material event category. While the company is a newly formed SPAC conducting an IPO, the Item 5.03 disclosure itself is administrative in nature and does not rise to materiality as a standalone governance event; the IPO itself (reflected in the supplemental press releases) is the material capital event, but that is not the subject of this Item.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-23T20:18:57.224661+00:00","company_name":"Leader's Advantage Acquisition Corp.","ticker":null,"filing_date":"2026-09-23"},{"id":38353,"accession_number":"0001213900-26-102625","item_number":"8.01","item_title":"Other Events.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The Item 8.01 disclosure announces the closing of a $150 million IPO by Leader's Advantage Acquisition Corp., a blank-check SPAC. The filing includes two press releases (Exhibits 99.1 and 99.2) dated September 17 and September 21, 2026, announcing the pricing and closing of the offering. While this is technically an IPO announcement rather than earnings results, it is disclosed as a material capital event with detailed information about the trust account structure, offering terms, and use of proceeds—consistent with how SPACs report their IPO completion as a material event under Item 8.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-23T20:18:57.224661+00:00","company_name":"Leader's Advantage Acquisition Corp.","ticker":null,"filing_date":"2026-09-23"}]}