{"filing":{"accession_number":"0001829126-26-009713","cik":"0002053927","ticker":"WTGUR","company_name":"Wintergreen Acquisition Corp.","form":"8-K","filing_date":"2026-09-03","report_date":"2026-08-31","primary_document":"wintergreenacq_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2053927/000182912626009713/wintergreenacq_8k.htm"},"events":[{"id":31646,"run_id":29048,"accession_number":"0001829126-26-009713","anchor_item_number":"2.03","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.9,"summary":"Wintergreen Acquisition Corp. issued an unsecured promissory note for $184,635 to sponsor MACRO DREAM Holdings Limited on September 1, 2026, with proceeds deposited into the trust account to extend the business combination deadline by one month. The note is interest-free and forgiven if no business combination occurs, but includes a conversion feature allowing the sponsor to convert the principal into placement units at $10.00 per unit upon consummation of a business combination.","company_name":"Wintergreen Acquisition Corp.","ticker":"WTGUR","filing_date":"2026-09-03","form":"8-K","submitted_at":null,"items":[{"id":34584,"accession_number":"0001829126-26-009713","item_number":"1.01","item_title":"Entry into","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Wintergreen Acquisition Corp. entered into an unsecured promissory note with MACRO DREAM Holdings Limited for $184,635 dated September 1, 2026. The note creates a direct financial obligation payable upon the earlier of a Business Combination or the liquidation deadline, with proceeds deposited into the trust account to extend the Business Combination deadline by one month. Although the note includes a conversion feature into placement units at $10 per unit, the primary disclosed action is the creation of a new debt obligation, making this a debt issuance rather than a dilutive equity issuance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-03T20:54:09.667815+00:00","company_name":"","ticker":null,"filing_date":""},{"id":34585,"accession_number":"0001829126-26-009713","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Wintergreen Acquisition Corp. issued an unsecured promissory note in the principal amount of $184,635 to its sponsor MACRO DREAM Holdings Limited on September 1, 2026. This is a direct financial obligation created by the Company, disclosed under Item 2.03. Although the note is interest-free and forgiven if no business combination occurs, it represents a material debt obligation that extends the Company's trust account and is convertible into equity units at the sponsor's option—a typical sponsor financing arrangement for SPAC extension funding.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-03T20:54:09.667815+00:00","company_name":"","ticker":null,"filing_date":""},{"id":34586,"accession_number":"0001829126-26-009713","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Wintergreen Acquisition Corp. issued an unsecured promissory note for $184,635 to MACRO DREAM Holdings Limited with a conversion feature allowing the Payee to convert the principal into units at $10.00 per unit upon consummation of a business combination. The note explicitly references placement units issued in a private placement and incorporates conversion rights capped at $1.5 million aggregate across similar instruments. This is a classic working capital extension loan with embedded equity conversion rights—a dilutive issuance mechanism common in SPAC financings.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-03T20:54:09.667815+00:00","company_name":"","ticker":null,"filing_date":""},{"id":34587,"accession_number":"0001829126-26-009713","item_number":"8.01","item_title":"Other Events.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Wintergreen Acquisition Corp. issued an unsecured promissory note for $184,635 to MACRO DREAM Holdings Limited, with proceeds deposited into the trust account to fund a one-month extension of the business combination deadline (August 30 to September 30, 2026). While the note includes a conversion feature and is tied to the pending KIKA Technology merger, the primary disclosed action is the creation of a new direct financial obligation—a debt instrument with defined maturity, payment terms, and default provisions. This qualifies as debt_issuance under Item 2.03, though the conversion feature and SPAC context create some ambiguity about whether this might also be characterized as a dilutive issuance or ma_activity component.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-03T20:54:09.667815+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":34584,"accession_number":"0001829126-26-009713","item_number":"1.01","item_title":"Entry into","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Wintergreen Acquisition Corp. entered into an unsecured promissory note with MACRO DREAM Holdings Limited for $184,635 dated September 1, 2026. The note creates a direct financial obligation payable upon the earlier of a Business Combination or the liquidation deadline, with proceeds deposited into the trust account to extend the Business Combination deadline by one month. Although the note includes a conversion feature into placement units at $10 per unit, the primary disclosed action is the creation of a new debt obligation, making this a debt issuance rather than a dilutive equity issuance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-03T20:54:09.667815+00:00","company_name":"Wintergreen Acquisition Corp.","ticker":"WTGUR","filing_date":"2026-09-03"},{"id":34585,"accession_number":"0001829126-26-009713","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Wintergreen Acquisition Corp. issued an unsecured promissory note in the principal amount of $184,635 to its sponsor MACRO DREAM Holdings Limited on September 1, 2026. This is a direct financial obligation created by the Company, disclosed under Item 2.03. Although the note is interest-free and forgiven if no business combination occurs, it represents a material debt obligation that extends the Company's trust account and is convertible into equity units at the sponsor's option—a typical sponsor financing arrangement for SPAC extension funding.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-03T20:54:09.667815+00:00","company_name":"Wintergreen Acquisition Corp.","ticker":"WTGUR","filing_date":"2026-09-03"},{"id":34586,"accession_number":"0001829126-26-009713","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Wintergreen Acquisition Corp. issued an unsecured promissory note for $184,635 to MACRO DREAM Holdings Limited with a conversion feature allowing the Payee to convert the principal into units at $10.00 per unit upon consummation of a business combination. The note explicitly references placement units issued in a private placement and incorporates conversion rights capped at $1.5 million aggregate across similar instruments. This is a classic working capital extension loan with embedded equity conversion rights—a dilutive issuance mechanism common in SPAC financings.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-03T20:54:09.667815+00:00","company_name":"Wintergreen Acquisition Corp.","ticker":"WTGUR","filing_date":"2026-09-03"},{"id":34587,"accession_number":"0001829126-26-009713","item_number":"8.01","item_title":"Other Events.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Wintergreen Acquisition Corp. issued an unsecured promissory note for $184,635 to MACRO DREAM Holdings Limited, with proceeds deposited into the trust account to fund a one-month extension of the business combination deadline (August 30 to September 30, 2026). While the note includes a conversion feature and is tied to the pending KIKA Technology merger, the primary disclosed action is the creation of a new direct financial obligation—a debt instrument with defined maturity, payment terms, and default provisions. This qualifies as debt_issuance under Item 2.03, though the conversion feature and SPAC context create some ambiguity about whether this might also be characterized as a dilutive issuance or ma_activity component.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-03T20:54:09.667815+00:00","company_name":"Wintergreen Acquisition Corp.","ticker":"WTGUR","filing_date":"2026-09-03"}]}