{"filing":{"accession_number":"0001213900-26-111415","cik":"0002044112","ticker":null,"company_name":"INTEGRATED RAIL \u0026 RESOURCES INC.","form":"8-K","filing_date":"2026-10-21","report_date":"2026-09-25","primary_document":"ea0308427-8k_integrated.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2044112/000121390026111415/ea0308427-8k_integrated.htm"},"events":[{"id":36885,"run_id":34004,"accession_number":"0001213900-26-111415","anchor_item_number":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"The filing discloses entry into a Securities Purchase Agreement on September 25, 2026, for the sale of 9,444 shares of Series A Convertible Preferred Stock at $100 per share ($944,400 aggregate), with conversion rights into common stock at $10 per share. This is an unregistered private placement under Section 4(a)(2) and Regulation D Rule 506(b), representing a dilutive equity issuance to raise capital for operational purposes and refinery development. The concurrent Creto investment of 6,000 shares ($600,000) reinforces the capital-raising nature of the transaction.","company_name":"INTEGRATED RAIL \u0026 RESOURCES INC.","ticker":null,"filing_date":"2026-10-21","form":"8-K","submitted_at":null,"items":null}],"classifications":[{"id":41440,"accession_number":"0001213900-26-111415","item_number":null,"item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses entry into a Securities Purchase Agreement on September 25, 2026, for the sale of 9,444 shares of Series A Convertible Preferred Stock at $100 per share ($944,400 aggregate), with conversion rights into common stock at $10 per share. This is an unregistered private placement under Section 4(a)(2) and Regulation D Rule 506(b), representing a dilutive equity issuance to raise capital for operational purposes and refinery development. The concurrent Creto investment of 6,000 shares ($600,000) reinforces the capital-raising nature of the transaction.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-21T21:13:44.735219+00:00","company_name":"INTEGRATED RAIL \u0026 RESOURCES INC.","ticker":null,"filing_date":"2026-10-21"}]}