{"filing":{"accession_number":"0001493152-26-034791","cik":"0002018462","ticker":"PCLA","company_name":"PicoCELA Inc.","form":"6-K","filing_date":"2026-07-27","report_date":"2026-07-27","primary_document":"form6-k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2018462/000149315226034791/form6-k.htm"},"events":[{"id":20654,"run_id":18592,"accession_number":"0001493152-26-034791","anchor_item_number":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"The filing discloses entry into a material definitive agreement (the Class A Preferred Share Purchase Agreement dated July 14, 2026) for issuance of 20,000,000 preferred shares at $0.25 per share for $5 million gross proceeds. The agreement grants the investor substantial control rights including director appointment authority, veto rights over equity issuances and asset disposals exceeding $250,000, and board composition approval rights during the investor's holding period—effectively constituting a change of control transaction. While technically a preferred share issuance (which could be classified as `dilutive_issuance`), the extensive governance and control provisions in the Purchase Agreement elevate this to a material acquisition-like activity under Item 1.01 / 2.01 standards.","company_name":"PicoCELA Inc.","ticker":"PCLA","filing_date":"2026-07-27","form":"6-K","submitted_at":null,"items":null}],"classifications":[{"id":20075,"accession_number":"0001493152-26-034791","item_number":null,"item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"The filing discloses entry into a material definitive agreement (the Class A Preferred Share Purchase Agreement dated July 14, 2026) for issuance of 20,000,000 preferred shares at $0.25 per share for $5 million gross proceeds. The agreement grants the investor substantial control rights including director appointment authority, veto rights over equity issuances and asset disposals exceeding $250,000, and board composition approval rights during the investor's holding period—effectively constituting a change of control transaction. While technically a preferred share issuance (which could be classified as `dilutive_issuance`), the extensive governance and control provisions in the Purchase Agreement elevate this to a material acquisition-like activity under Item 1.01 / 2.01 standards.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:08:41.505481+00:00","company_name":"PicoCELA Inc.","ticker":"PCLA","filing_date":"2026-07-27"}]}