{"filing":{"accession_number":"0001829126-26-009426","cik":"0002137679","ticker":null,"company_name":"OceanLight Acquisition Corp","form":"8-K","filing_date":"2026-08-27","report_date":"2026-08-24","primary_document":"oceanlightacq_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2137679/000182912626009426/oceanlightacq_8k.htm"},"events":[{"id":30039,"run_id":27534,"accession_number":"0001829126-26-009426","anchor_item_number":"8.01","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.45,"summary":"This Item 8.01 disclosure reports the completion of an IPO ($100M on August 10, 2026), full exercise of the underwriters' over-allotment option ($15M on August 24, 2026), and a concurrent private placement ($75K). While these are capital-raising events material to a reasonable investor, they do not fit cleanly into the taxonomy: they are not a debt_issuance (equity, not debt), not a dilutive_issuance (which typically refers to unregistered private placements raising cash in distress), and not earnings_release or ma_activity. The IPO itself is a foundational capital event for a SPAC, but the 8-K Item 8.01 treatment and the pro forma financial statements suggest this is a post-closing administrative disclosure rather than the primary IPO announcement. The domain is clearly financial/capital, but the specific event type is ambiguous.","company_name":"OceanLight Acquisition Corp","ticker":null,"filing_date":"2026-08-27","form":"8-K","submitted_at":null,"items":[{"id":32525,"accession_number":"0001829126-26-009426","item_number":"8.01","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.45,"reasoning":"This Item 8.01 disclosure reports the completion of an IPO ($100M on August 10, 2026), full exercise of the underwriters' over-allotment option ($15M on August 24, 2026), and a concurrent private placement ($75K). While these are capital-raising events material to a reasonable investor, they do not fit cleanly into the taxonomy: they are not a debt_issuance (equity, not debt), not a dilutive_issuance (which typically refers to unregistered private placements raising cash in distress), and not earnings_release or ma_activity. The IPO itself is a foundational capital event for a SPAC, but the 8-K Item 8.01 treatment and the pro forma financial statements suggest this is a post-closing administrative disclosure rather than the primary IPO announcement. The domain is clearly financial/capital, but the specific event type is ambiguous.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-27T20:16:03.000358+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":32525,"accession_number":"0001829126-26-009426","item_number":"8.01","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.45,"reasoning":"This Item 8.01 disclosure reports the completion of an IPO ($100M on August 10, 2026), full exercise of the underwriters' over-allotment option ($15M on August 24, 2026), and a concurrent private placement ($75K). While these are capital-raising events material to a reasonable investor, they do not fit cleanly into the taxonomy: they are not a debt_issuance (equity, not debt), not a dilutive_issuance (which typically refers to unregistered private placements raising cash in distress), and not earnings_release or ma_activity. The IPO itself is a foundational capital event for a SPAC, but the 8-K Item 8.01 treatment and the pro forma financial statements suggest this is a post-closing administrative disclosure rather than the primary IPO announcement. The domain is clearly financial/capital, but the specific event type is ambiguous.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-27T20:16:03.000358+00:00","company_name":"OceanLight Acquisition Corp","ticker":null,"filing_date":"2026-08-27"}]}