{"filing":{"accession_number":"0001829126-26-010488","cik":"0002053927","ticker":"WTGUR","company_name":"Wintergreen Acquisition Corp.","form":"8-K","filing_date":"2026-09-28","report_date":"2026-09-28","primary_document":"wintergreenacq_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2053927/000182912626010488/wintergreenacq_8k.htm"},"events":[{"id":35480,"run_id":32680,"accession_number":"0001829126-26-010488","anchor_item_number":"2.03","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"Wintergreen Acquisition Corp. issued an unsecured promissory note in the principal amount of $184,635 to its sponsor MACRO DREAM Holdings Limited. Although non-interest-bearing and conditionally forgiven if no business combination occurs, the note represents a material direct financial obligation affecting the company's capital structure and liquidity during the extension period.","company_name":"Wintergreen Acquisition Corp.","ticker":"WTGUR","filing_date":"2026-09-28","form":"8-K","submitted_at":null,"items":[{"id":39542,"accession_number":"0001829126-26-010488","item_number":"1.01","item_title":"Entry into","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.45,"reasoning":"Item 1.01 discloses entry into a material definitive agreement with incorporation by reference to Item 2.03 (debt issuance). However, the actual substance of the agreement is not provided in this excerpt—only a cross-reference. The most likely interpretation given the Item 2.03 incorporation is a debt-related transaction, but without seeing the full disclosure, confidence is moderate. The event could alternatively be M\u0026A activity or another financial arrangement.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-28T20:34:01.277777+00:00","company_name":"","ticker":null,"filing_date":""},{"id":39543,"accession_number":"0001829126-26-010488","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. This is a direct creation of a financial obligation meeting the definition of debt_issuance under Item 2.03. Although the note is non-interest-bearing and conditionally forgiven if no business combination occurs, it represents a material obligation that affects the company's capital structure and liquidity position during the extension period.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-28T20:34:01.277777+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":35481,"run_id":32680,"accession_number":"0001829126-26-010488","anchor_item_number":"3.02","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"Wintergreen Acquisition Corp. completed an unregistered sale of equity securities involving a convertible note with underlying units issuable upon conversion, subject to transfer restrictions on the sponsor's securities until completion of the business combination and registration rights.","company_name":"Wintergreen Acquisition Corp.","ticker":"WTGUR","filing_date":"2026-09-28","form":"8-K","submitted_at":null,"items":[{"id":39544,"accession_number":"0001829126-26-010488","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 3.02 discloses an unregistered sale of equity securities involving a convertible Note with underlying Units issuable upon conversion. The disclosure describes transfer restrictions on the Sponsor's securities until completion of the initial business combination and registration rights, which are hallmarks of a dilutive private placement or PIPE-like transaction. This is material to investors assessing the registrant's capital structure and shareholder dilution.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-28T20:34:01.277777+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":35482,"run_id":32680,"accession_number":"0001829126-26-010488","anchor_item_number":"8.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"summary":"The company extended the Business Combination Deadline from September 30, 2026 to October 30, 2026 for its previously announced merger with KIKA Technology Inc. under a Merger Agreement dated November 17, 2025, demonstrating continued pursuit of the material acquisition.","company_name":"Wintergreen Acquisition Corp.","ticker":"WTGUR","filing_date":"2026-09-28","form":"8-K","submitted_at":null,"items":[{"id":39545,"accession_number":"0001829126-26-010488","item_number":"8.01","item_title":"Other Events.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"The filing discloses an extension of the Business Combination Deadline from September 30, 2026 to October 30, 2026 for a previously announced merger with KIKA Technology Inc. under a Merger Agreement dated November 17, 2025. While the extension itself is administrative, it is material to the M\u0026A transaction timeline and demonstrates continued pursuit of the business combination, which is a material acquisition event under Item 1.01/2.01 framework.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-28T20:34:01.277777+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":39542,"accession_number":"0001829126-26-010488","item_number":"1.01","item_title":"Entry into","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.45,"reasoning":"Item 1.01 discloses entry into a material definitive agreement with incorporation by reference to Item 2.03 (debt issuance). However, the actual substance of the agreement is not provided in this excerpt—only a cross-reference. The most likely interpretation given the Item 2.03 incorporation is a debt-related transaction, but without seeing the full disclosure, confidence is moderate. The event could alternatively be M\u0026A activity or another financial arrangement.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-28T20:34:01.277777+00:00","company_name":"Wintergreen Acquisition Corp.","ticker":"WTGUR","filing_date":"2026-09-28"},{"id":39543,"accession_number":"0001829126-26-010488","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. This is a direct creation of a financial obligation meeting the definition of debt_issuance under Item 2.03. Although the note is non-interest-bearing and conditionally forgiven if no business combination occurs, it represents a material obligation that affects the company's capital structure and liquidity position during the extension period.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-28T20:34:01.277777+00:00","company_name":"Wintergreen Acquisition Corp.","ticker":"WTGUR","filing_date":"2026-09-28"},{"id":39544,"accession_number":"0001829126-26-010488","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 3.02 discloses an unregistered sale of equity securities involving a convertible Note with underlying Units issuable upon conversion. The disclosure describes transfer restrictions on the Sponsor's securities until completion of the initial business combination and registration rights, which are hallmarks of a dilutive private placement or PIPE-like transaction. This is material to investors assessing the registrant's capital structure and shareholder dilution.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-28T20:34:01.277777+00:00","company_name":"Wintergreen Acquisition Corp.","ticker":"WTGUR","filing_date":"2026-09-28"},{"id":39545,"accession_number":"0001829126-26-010488","item_number":"8.01","item_title":"Other Events.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"The filing discloses an extension of the Business Combination Deadline from September 30, 2026 to October 30, 2026 for a previously announced merger with KIKA Technology Inc. under a Merger Agreement dated November 17, 2025. While the extension itself is administrative, it is material to the M\u0026A transaction timeline and demonstrates continued pursuit of the business combination, which is a material acquisition event under Item 1.01/2.01 framework.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-28T20:34:01.277777+00:00","company_name":"Wintergreen Acquisition Corp.","ticker":"WTGUR","filing_date":"2026-09-28"}]}