{"filing":{"accession_number":"0001477932-26-006318","cik":"0001631463","ticker":"BRLL","company_name":"Barrel Energy Inc.","form":"8-K","filing_date":"2026-10-19","report_date":"2026-10-14","primary_document":"brll_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1631463/000147793226006318/brll_8k.htm"},"events":[{"id":36007,"run_id":33195,"accession_number":"0001477932-26-006318","anchor_item_number":"8.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"summary":"Barrel Energy executed a letter of intent on October 14, 2026, to acquire a 51% controlling equity interest in Maine Bio-Fuel, Inc. for $20 million in cash and stock. Although the LOI is expressly non-binding except for limited provisions and closing is contingent on a separate exchange-listing transaction and other conditions, the disclosure of a proposed material acquisition with identified target, transaction structure, and consideration amount constitutes entry into M\u0026A activity requiring 8-K disclosure under Item 1.01 or analogous provision. The materiality and specificity of the transaction (51% control stake, $20M consideration, identified business operations) would affect a reasonable investor's assessment of the registrant's strategic direction.","company_name":"Barrel Energy Inc.","ticker":"BRLL","filing_date":"2026-10-19","form":"8-K","submitted_at":null,"items":[{"id":40276,"accession_number":"0001477932-26-006318","item_number":"8.01","item_title":"Other Events.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"Barrel Energy executed a letter of intent on October 14, 2026, to acquire a 51% controlling equity interest in Maine Bio-Fuel, Inc. for $20 million in cash and stock. Although the LOI is expressly non-binding except for limited provisions and closing is contingent on a separate exchange-listing transaction and other conditions, the disclosure of a proposed material acquisition with identified target, transaction structure, and consideration amount constitutes entry into M\u0026A activity requiring 8-K disclosure under Item 1.01 or analogous provision. The materiality and specificity of the transaction (51% control stake, $20M consideration, identified business operations) would affect a reasonable investor's assessment of the registrant's strategic direction.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-19T13:29:37.762470+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":40276,"accession_number":"0001477932-26-006318","item_number":"8.01","item_title":"Other Events.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"Barrel Energy executed a letter of intent on October 14, 2026, to acquire a 51% controlling equity interest in Maine Bio-Fuel, Inc. for $20 million in cash and stock. Although the LOI is expressly non-binding except for limited provisions and closing is contingent on a separate exchange-listing transaction and other conditions, the disclosure of a proposed material acquisition with identified target, transaction structure, and consideration amount constitutes entry into M\u0026A activity requiring 8-K disclosure under Item 1.01 or analogous provision. The materiality and specificity of the transaction (51% control stake, $20M consideration, identified business operations) would affect a reasonable investor's assessment of the registrant's strategic direction.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-19T13:29:37.762470+00:00","company_name":"Barrel Energy Inc.","ticker":"BRLL","filing_date":"2026-10-19"}]}