{"filing":{"accession_number":"0001493152-26-043574","cik":"0002026767","ticker":"ALISU","company_name":"Calisa Acquisition Corp","form":"8-K","filing_date":"2026-09-21","report_date":"2026-09-15","primary_document":"form8-k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2026767/000149315226043574/form8-k.htm"},"events":[{"id":34029,"run_id":31326,"accession_number":"0001493152-26-043574","anchor_item_number":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"summary":"The filing discloses entry into a Prepaid Forward Purchase Agreement (FPA) on September 15, 2026, in connection with a Business Combination between Calisa Acquisition Corp and Goodvision AI Inc. The FPA is explicitly described as a material definitive agreement under Item 1.01, with the Purchaser committing to acquire up to 3,000,000 Ordinary Shares at the redemption price. This is a financing arrangement directly tied to the pending business combination, which is itself a material acquisition event. The filing references the underlying Business Combination Agreement dated March 6, 2026, and the FPA is designed to maximize funds retained post-closing, making it integral to the M\u0026A transaction structure.","company_name":"Calisa Acquisition Corp","ticker":"ALISU","filing_date":"2026-09-21","form":"8-K","submitted_at":null,"items":null}],"classifications":[{"id":37646,"accession_number":"0001493152-26-043574","item_number":null,"item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"The filing discloses entry into a Prepaid Forward Purchase Agreement (FPA) on September 15, 2026, in connection with a Business Combination between Calisa Acquisition Corp and Goodvision AI Inc. The FPA is explicitly described as a material definitive agreement under Item 1.01, with the Purchaser committing to acquire up to 3,000,000 Ordinary Shares at the redemption price. This is a financing arrangement directly tied to the pending business combination, which is itself a material acquisition event. The filing references the underlying Business Combination Agreement dated March 6, 2026, and the FPA is designed to maximize funds retained post-closing, making it integral to the M\u0026A transaction structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-21T20:32:08.960857+00:00","company_name":"Calisa Acquisition Corp","ticker":"ALISU","filing_date":"2026-09-21"}]}