Form 8-K
8-K — Amanat Acquisition Corp.
Accession: 0001213900-26-061615
Filed: 2026-05-27
Period: 2026-05-20
CIK: 0002112457
SIC: 6770 (BLANK CHECKS)
Item: Other Events
Item: Financial Statements and Exhibits
Documents
8-K — ea0292117-8k_amanat.htm (Primary)
EX-99.1 — BALANCE SHEET DATED MAY 20, 2026 (ea029211701ex99-1.htm)
XML — IDEA: XBRL DOCUMENT (R1.htm)
8-K — CURRENT REPORT
8-K (Primary)
Filename: ea0292117-8k_amanat.htm · Sequence: 1
false
0002112457
00-0000000
0002112457
2026-05-20
2026-05-20
iso4217:USD
xbrli:shares
iso4217:USD
xbrli:shares
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported):
May 20, 2026
AMANAT ACQUISITION CORP
(Exact name of registrant as specified in its charter)
Cayman Islands
001-43303
N/A
(State or other jurisdiction
(Commission File Number)
(I.R.S. Employer
of incorporation)
Identification No.)
153 Central Avenue
C/O 56
Westfield, NJ 07091
(Address of principal executive offices, including
zip code)
201-688-0364
(Registrant’s telephone number, including
area code)
Not Applicable
(Former name or former address, if changed since
last report)
Check the appropriate box below if the Form 8-K
filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
☐ Written communications pursuant to Rule 425 under the Securities
Act (17 CFR 230.425)
☐ Soliciting material pursuant to Rule 14a-12 under the Exchange
Act (17 CFR 240.14a-12)
☐ Pre-commencement communications pursuant to Rule 14d-2(b)
under the Exchange Act (17 CFR 240.14d-2(b))
☐ Pre-commencement communications pursuant to Rule 13e-4(c)
under the Exchange Act (17 CFR 240.13e-4(c))
Securities registered pursuant to Section 12(b)
of the Act:
Title of each class
Trading Symbol(s)
Name of each exchange on which
registered
Class A ordinary shares, par value $0.0001 per share
AMAN
The Nasdaq Stock Market LLC
Indicate by check mark whether the registrant
is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the
Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
☒ Emerging growth company
☐ If an emerging growth company, indicate by check mark if
the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
provided pursuant to Section 13(a) of the Exchange Act.
Item 8.01. Other Events.
As previously disclosed
in a Current Report on Form 8-K dated May 21, 2026, Amanat Acquisition Corp (the “Company”) consummated its initial
public offering (the “IPO”) of 7,500,000 Class A ordinary shares, par value $0.0001 per share (the “Class
A Ordinary Shares”) on May 20, 2026. The Class A Ordinary Shares were sold at a price of $10.00 per share, generating gross
proceeds to the Company of $75,000,000. The underwriters for the IPO have a 45 day over-allotment option to purchase up to an additional
1,125,000 Class A Ordinary Shares at a price of $10.00 per share.
Also as previously reported,
simultaneously with the closing of the IPO, the Company completed a private placement sale (the “Private Placement Shares”)
of an aggregate of 300,000 Class A Ordinary Shares to Amanat Sponsor Holdings LLC, at a purchase price of $10.00 per Private Placement
Share, generating gross proceeds to the Company of $3,000,000 (the “Private Placement”).
As of May 20, 2026, a
total of $75,000,000 of the net proceeds from the IPO and the Private Placement, which amounts includes $2,250,000 of underwriters’
deferred fee, was deposited in a trust account established for the benefit of the Company’s public shareholders.
An audited balance sheet
as of May 20, 2026 reflecting receipt of the proceeds upon consummation of the IPO and the Private Placement is included with this report
as Exhibit 99.1.
Item 9.01. Financial
Statements and Exhibits.
Exhibit No.
Description
99.1
Balance Sheet dated May 20, 2026
104
The cover page from this Current Report on Form 8-K, formatted in Inline XBRL
1
SIGNATURE
Pursuant to the requirements
of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.
Amanat Acquisition Corp
Date: May 27, 2026
By:
/s/ Pavan Cheruvu
Name:
Pavan Cheruvu
Title:
Chief Executive Officer
2
EX-99.1 — BALANCE SHEET DATED MAY 20, 2026
EX-99.1
Filename: ea029211701ex99-1.htm · Sequence: 2
Exhibit 99.1
AMANAT ACQUISITION CORP
INDEX TO FINANCIAL STATEMENT
Page
Financial Statement of Amanat Acquisition Corp:
Report of Independent Registered Public Accounting Firm
F-2
Balance Sheet as of May 20, 2026
F-3
Notes to Financial Statement
F-4
F-1
REPORT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM
To the Shareholders and the Board of Directors
of
Amanat Acquisition Corp:
Opinion on the Financial Statement
We have audited the accompanying balance sheet
of Amanat Acquisition Corp (the “Company”) as of May 20, 2026, and the related notes (collectively referred to as the “financial
statement”). In our opinion, the financial statement presents fairly, in all material respects, the financial position of the Company
as of May 20, 2026, in conformity with accounting principles generally accepted in the United States of America.
Basis for Opinion
The financial statement is the responsibility
of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statement based on our audit. We are
a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (the “PCAOB”) and are
required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and
regulations of the Securities and Exchange Commission and the PCAOB.
We conducted our audit in accordance with the
standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial
statement is free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to
perform, an audit of its internal control over financial reporting. As part of our audit, we are required to obtain an understanding of
internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s
internal control over financial reporting. Accordingly, we express no such opinion.
Our audit included performing procedures to assess
the risks of material misstatement of the financial statement, whether due to error or fraud, and performing procedures that respond to
those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statement.
Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statement. We believe that our audit provides a reasonable basis for our opinion.
/s/ WithumSmith+Brown, PC
We have served as the Company’s auditor since
2026.
New York, New York
May 27, 2026
F-2
AMANAT ACQUISITION CORP
BALANCE SHEET
MAY 20, 2026
ASSETS
Current Assets
Cash
$ 2,224,975
Prepaid expenses
2,500
Total Current Assets
2,227,475
Cash held in Trust Account
75,000,000
TOTAL ASSETS
$ 77,227,475
LIABILITIES, CLASS A ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION AND SHAREHOLDERS’ DEFICIT
Current Liabilities
Accrued expenses
$ 33,702
Accrued offering costs
381,433
Over-allotment option liability
58,600
Promissory note – related party
134,056
Total Current Liabilities
607,791
Deferred underwriting fee payable
2,250,000
Total Liabilities
2,857,791
Commitments and Contingencies (Note 6)
Class A ordinary shares subject to possible redemption, 7,500,000 shares at a redemption value of $10.00 per share
75,000,000
Shareholders’ Deficit
Preference shares, $0.0001 par value; 1,000,000 shares authorized; none issued or
outstanding
—
Class A ordinary shares, $0.0001 par value; 200,000,000 shares authorized; 300,000 shares issued and outstanding, excluding 7,500,000 shares subject to possible redemption
30
Class B
ordinary shares, $0.0001 par value; 20,000,000 shares authorized; 2,156,250 shares issued and outstanding(1)
216
Additional paid-in capital
—
Accumulated deficit
(630,562 )
Total Shareholders’ Deficit
(630,316 )
TOTAL LIABILITIES, CLASS A ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION AND SHAREHOLDERS’ DEFICIT
$ 77,227,475
(1) Includes an aggregate of up to 281,250 Class B ordinary
shares that are subject to forfeiture depending on the extent to which the underwriter’s over-allotment option is exercised (Note 5).
The accompanying notes are an integral
part of this financial statement.
F-3
AMANAT ACQUISITION CORP
NOTES TO FINANCIAL STATEMENT
MAY 20, 2026
NOTE 1 — ORGANIZATION AND PLAN
OF BUSINESS OPERATIONS
Amanat Acquisition Corp (the “Company”)
is a blank check company incorporated as a Cayman Islands exempted company on January 13, 2026. The Company was incorporated for
the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with
one or more businesses or entities (a “Business Combination”). The Company will have 24 months from the closing of its initial public offering to complete the initial Business Combination (the “Completion Window”). The Company has not selected any specific
Business Combination target and the Company has not, nor has anyone on its behalf, engaged in any substantive discussions, directly or
indirectly, with any Business Combination target with respect to an initial Business Combination with the Company.
As of May 20, 2026, the Company had not commenced
any operations. All activity for the period from January 13, 2026 (inception) through May 20, 2026 relates to the Company’s
formation and the initial public offering, which is described below. The Company will not generate any operating revenues until after
the completion of a Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income
from the proceeds derived from the Initial Public Offering. The Company has selected December 31 as its fiscal year end.
The registration statement for the Company’s
Initial Public Offering was declared effective on May 18, 2026. On May 20, 2026, the Company consummated the Initial Public Offering of
7,500,000 Class A Ordinary Shares (the “Public Shares”) at $10.00 per Public Share, which is discussed in Note 3,
(the “Initial Public Offering”), generating gross proceeds of $75,000,000.
Simultaneously with the closing of the Initial
Public Offering, the Company consummated the sale of 300,000 private placement shares (the “Private Placement Shares”) at
a price of $10.00 per Private Placement Share, or $3,000,000 in the aggregate, in a private placement to Amanat Sponsor Holdings LLC (the
“Sponsor”).
Transaction costs amounted to $3,490,447, consisting
of $750,000 of cash underwriting fees, $2,250,000 of deferred underwriting fees, and $490,447 of other offering costs.
The Company’s management has broad discretion
with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of the Private Placement Shares,
although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. The rules
of Nasdaq require that the Company must complete one or more Business Combinations having an aggregate fair market value of at least 80%
of the value of the assets held in the Trust Account (as described below) (excluding the deferred underwriting commissions and taxes payable
on the interest earned on the Trust Account) at the time of the agreement to enter into the initial Business Combination. The Company
anticipates structuring the initial Business Combination so that the post-transaction company in which the public shareholders own shares
will own or acquire 100% of the equity interests or assets of the target business or businesses. The Company may, however, structure the
initial Business Combination such that the post-transaction company owns or acquires less than 100% of such interests or assets of the
target business in order to meet certain objectives of the target management team or shareholders or for other reasons, but the Company
will only complete such Business Combination if the post-transaction company owns or acquires 50% or more of the issued and outstanding
voting securities of the target or otherwise acquires a controlling interest in the target business sufficient for it not to be required
to register asan investment company under the Investment Company
Act of 1940, as amended (the “Investment Company Act”). There is no assurance that the Company will be able to successfully
effect a Business Combination. Upon the closing of the Initial Public Offering on May 20, 2026, an amount of $75,000,000 ($10.00 per Public
Share) from the net proceeds of the sale of the Public Shares, and a portion of the proceeds of the sale of the Private Placement Shares,
are held in a trust account (“Trust Account”) and held in cash or invested in U.S. government treasury obligations with
a maturity of 185 days or less or in money market funds meeting certain conditions under Rule 2a-7 under the Investment Company
Act, which invest only in direct U.S. government treasury obligations, as determined by the Company, until the earliest of (i) the
completion of a Business Combination and (ii) the distribution of the funds in the Trust Account to the Company’s shareholders,
as described below.
F-4
AMANAT ACQUISITION CORP
NOTES TO FINANCIAL STATEMENT
MAY 20, 2026
NOTE 1 — ORGANIZATION AND PLAN
OF BUSINESS OPERATIONS (cont.)
The Company will provide the holders of the Public
Shares (the “Public Shareholders”) with the opportunity to redeem all or a portion of their Public Shares upon the completion
of the Business Combination, either (i) in connection with a general meeting called to approve the Business Combination or (ii) without
a shareholder vote by means of a tender offer. The decision as to whether the Company will seek shareholder approval of a Business
Combination or conduct a tender offer will be made by the Company, solely in its discretion. The Public Shareholders will be entitled
to redeem their Public Shares, equal to the aggregate amount then on deposit in the Trust Account, calculated as of two business days
prior to the consummation of the Business Combination (initially $10.00 per Public Share), including interest (less taxes paid or payable
and up to $100,000 of interest to pay dissolution expenses), divided by the number of then issued and outstanding Public Shares, subject
to certain limitations. The per-share amount to be distributed to the Public Shareholders who properly redeem their shares will not be
reduced by the deferred underwriting commissions the Company will pay to the underwriter (as discussed in Note 6). The Public Shares
were recorded at redemption value and classified as temporary equity upon the completion of the Initial Public Offering, in accordance
with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 480, “Distinguishing
Liabilities from Equity.”
Notwithstanding the foregoing, if the Company
seeks shareholder approval of the Business Combination and the Company does not conduct redemptions pursuant to the tender offer rules,
a Public Shareholder, together with any affiliate of such shareholder or any other person with whom such shareholder is acting in concert
or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)),
will be restricted from redeeming its shares with respect to more than an aggregate of 20% of the Public Shares without the Company’s
prior written consent.
The Sponsor, officers, directors and advisors
have entered into a letter agreement with the Company, pursuant to which they have agreed to (i) waive their redemption rights with
respect to the Founder Shares (as described in Note 5), Private Placement Shares and any Public Shares they may acquire during or after
this offering in connection with the completion of the initial Business Combination or an earlier redemption in connection with the commencement
of the procedures to consummate the initial Business Combination if the Company determines that it is desirable to facilitate the completion
of the initial Business Combination; (ii) waive their redemption rights with respect to the Founder Shares, Private Placement Shares
and any Public Shares they may acquire during or after this offering in connection with a shareholder vote to approve an amendment to the articles (A) to modify
the substance or timing of the obligation to allow redemption in connection with the initial Business Combination or to redeem 100% of
the Public Shares if the Company has not consummated an initial Business Combination within the Completion Window or (B) with respect
to any other material provisions relating to shareholders’ rights or pre-initial Business Combination activity; (iii) waive
their rights to liquidating distributions from the Trust Account with respect to the Founder Shares and Private Placement Shares if the
Company fails to complete the initial Business Combination within the Completion Window, although they will be entitled to liquidating
distributions from assets outside the Trust Account with respect to any Public Shares they hold if the Company fails to complete the initial
Business Combination within the prescribed time frame and to liquidating distributions from assets outside the Trust Account; and (iv) vote
any Founder Shares held by them, any Private Placement Shares held by them and any Public Shares purchased during or after this offering
(including in open market and privately-negotiated transactions) in favor of the initial Business Combination. If the Company submits
the initial Business Combination to the public shareholders for a vote, the Company will complete the initial Business Combination only
if it is approved by an ordinary resolution under Cayman Islands law and the Company’s articles, being a resolution passed by the
affirmative vote of at least a simple majority of the holders of the shares present in person or by proxy and entitled to vote thereon
at a general meeting of the Company.
F-5
AMANAT ACQUISITION CORP
NOTES TO FINANCIAL STATEMENT
MAY 20, 2026
NOTE 1 — ORGANIZATION AND
PLAN OF BUSINESS OPERATIONS (cont.)
The Company will have until (i) the period
ending on the date that is 24 months from the closing of the Initial Public Offering, or such earlier liquidation as the Company’s
board of directors may approve, in which the Company must complete an initial Business Combination or (ii) such other time period
in which the Company must complete an initial Business Combination pursuant to an amendment to the Company’s Amended and Restated
Memorandum and Articles of Association. However, if the Company has not completed a Business Combination within the Completion Window,
the Company will as promptly as reasonably possible but not more than ten business days thereafter, redeem 100% of the Public
Shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest
earned on the funds held in the trust account (less taxes paid or payable and up to $100,000 of interest to pay liquidation expenses),
divided by the number of then issued and outstanding Public Shares, which redemption will constitute full and complete payment for the
Public Shares and completely extinguish the rights of the Public Shareholders as shareholders (including the right to receive further
liquidation or other distributions, if any), subject to the Company’s obligations under Cayman Islands law to provide for claims
of creditors and subject to the other requirements of applicable law.
The Sponsor has agreed to waive its rights to
liquidating distributions from the Trust Account with respect to the Founder Shares it will receive if the Company fails to complete a
Business Combination within the Completion Window. However, if the Sponsor or any of its respective affiliates acquire Public Shares,
such Public Shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination
within the Completion Window. The underwriter has agreed to waive its rights to its deferred underwriting commission (see Note 6)
held in the Trust Account in the event the Company does not complete a Business Combination within the Completion Window, and in such
event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the
Public Shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution
will be less than the Initial Public Offering price per Public Share ($10.00).
F-6
AMANAT ACQUISITION CORP
NOTES TO FINANCIAL STATEMENT
MAY 20, 2026
NOTE 1 — ORGANIZATION AND PLAN
OF BUSINESS OPERATIONS (cont.)
In order to protect the amounts held in the Trust
Account, the Sponsor has agreed that it will be liable to the Company if and to the extent any claims by a third party (other than the
Company’s independent registered public accounting firm) for services rendered or products sold to the Company, or a prospective
target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account
to below the lesser of (1) $10.00 per Public Share (2) the actual amount per Public Share held in the Trust Account as of the
date of the liquidation of the Trust Account, if less than $10.00 per Public Share, due to reductions in the value of trust assets, less
taxes payable and up to $100,000 of interest to pay dissolution expenses, provided that this liability will not apply to any claims by
a third party who executed a waiver of any and all rights to seek access to the Trust Account and as to any claims under the Company’s
indemnity of the underwriter of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933,
as amended (the “Securities Act”). In the event that an executed waiver is deemed to be unenforceable against a third party,
the Sponsor will not be responsible to the extent of any liability for such third-party claims. The Company will seek to reduce the possibility
that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers
(other than the Company’s independent registered public accounting firm), prospective target businesses or other entities with which
the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies
held in the Trust Account.
Liquidity and Capital Resources
The Company’s liquidity needs up to May
20, 2026 had been satisfied through the loan under an unsecured promissory note from the Sponsor of up to $300,000. As of May 20, 2026,
the Company had cash of $2,224,975 and had working capital of $1,619,684.
In order to finance transaction costs in connection
with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may,
but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a
Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company.
Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination
does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans, but no proceeds
held in the Trust Account would be used to repay the Working Capital Loans. Except for the foregoing, the terms of such Working Capital
Loans, if any, have not been determined and no written agreements exist with respect to such loans. The Working Capital Loans would either
be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1,500,000 of such
Working Capital Loans may be convertible into private placement shares of the post-Business Combination entity at a price of $10.00 per
share. The shares would be identical to the Private Placement Shares. As of May 20, 2026, the Company had no outstanding borrowings under
the Working Capital Loans.
F-7
AMANAT ACQUISITION CORP
NOTES TO FINANCIAL STATEMENT
MAY 20, 2026
NOTE 1 — ORGANIZATION AND PLAN
OF BUSINESS OPERATIONS (cont.)
In connection with the Company’s assessment
of going concern considerations in accordance with FASB ASC Topic 205-40, “Presentation of Financial Statements – Going Concern,”
the Company does not believe it will need to raise additional funds in order to meet the expenditures required for operating its business.
However, if the estimate of the costs of identifying a target business, undertaking in-depth due diligence and negotiating a Business
Combination are less than the actual amount necessary to do so, the Company may have insufficient funds available to operate its business
prior to the initial Business Combination. Management has determined that the Company has sufficient funds to finance the working capital
needs of the Company within one year from the date of issuance of the financial statement.
NOTE 2 — SIGNIFICANT ACCOUNTING
POLICIES
Basis of Presentation
The accompanying financial statement has been
prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant
to the rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”).
Emerging Growth Company
The Company is an “emerging growth company,”
as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the
“JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other
public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation
requirements of Section 404 of the Sarbanes-Oxley Act of 2002, reduced disclosure obligations regarding executive compensation
in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive
compensation and shareholder approval of any golden parachute payments not previously approved.
Further, Section 102(b)(1) of the JOBS
Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies
(that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered
under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that
a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies
but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means
that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging
growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison
of the Company’s financial statement with another public company which is neither an emerging growth company nor an emerging growth
company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting
standards used.
F-8
AMANAT ACQUISITION CORP
NOTES TO FINANCIAL STATEMENT
MAY 20, 2026
NOTE 2 — SIGNIFICANT ACCOUNTING
POLICIES (cont.)
Use of Estimates
The preparation of the financial statement
in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities at the date of the financial statement.
Making estimates requires management to exercise
significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances
that existed at the date of the financial statement, which management considered in formulating its estimate, could change in the near
term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.
Cash and Cash Equivalents
The Company considers all short-term investments
with an original maturity of three months or less when purchased to be cash equivalents. The Company had cash of $2,224,975 and did not
have any cash equivalents as of May 20, 2026.
Cash Held in Trust Account
As of May 20, 2026, the assets held in the Trust
Account, amounting to $75,000,000, were held in cash.
Concentration of Credit Risk
Financial instruments that potentially subject
the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal
Deposit Insurance Corporation coverage limit of $250,000. Any loss incurred or a lack of access to such funds could have a significant
adverse impact on the Company’s financial condition, results of operations, and cash flows.
Offering Costs Associated with the Initial
Public Offering
The Company complies with the requirements of
the FASB ASC Topic 340-10-S99 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A, “Expenses of Offering.”
Offering costs consist principally of professional and registration fees that are related to the Initial Public Offering. FASB ASC Topic 470-20,
“Debt with Conversion and Other Options,” addresses the allocation of proceeds from the issuance of convertible debt into
its equity and debt components. Offering costs allocated to the Public Shares were charged to temporary equity and offering costs allocated
to Private Placement Shares were charged to shareholders’ deficit.
Income Taxes
FASB ASC Topic 740 prescribes a recognition
threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be
taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination
by taxing authorities. The Company’s management determined that the Cayman Islands is the Company’s major tax jurisdiction.
The Company recognizes accrued interest and penalties related
to unrecognized tax benefits as income tax expense. As of May 20, 2026, there were no unrecognized tax benefits and no amounts accrued
for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals
or material deviation from its position.
F-9
AMANAT ACQUISITION CORP
NOTES TO FINANCIAL STATEMENT
MAY 20, 2026
NOTE 2 — SIGNIFICANT ACCOUNTING
POLICIES (cont.)
The Company is considered to be an exempted Cayman
Islands company with no connection to any other taxable jurisdiction and is presently not subject to income taxes or income tax filing
requirements in the Cayman Islands or the United States. As such, the Company’s tax provision was zero as of May 20, 2026.
Fair Value of Financial Instruments
The fair value of the Company’s assets and
liabilities, which qualify as financial instruments under FASB ASC Topic 820, “Fair Value Measurement,” approximates
the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature.
Derivative Financial Instruments
The Company evaluates its financial instruments
to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with FASB ASC
Topic 815, “Derivatives and Hedging”. For derivative financial instruments that are accounted for as liabilities, the
derivative instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes
in the fair value reported in the statements of operations. The classification of derivative instruments, including whether such instruments
should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified
in the balance sheets as current or non-current based on whether or not net cash settlement or conversion of the instrument could be required
within 12 months of the balance sheet date. The underwriter’s over-allotment option is deemed to be a freestanding financial
instrument indexed on the contingently redeemable shares and are accounted for as a liability pursuant to FASB ASC Topic 480 since
the underwriter’s over-allotment option was not exercised at the time of the Initial Public Offering.
Class A Ordinary Shares Subject to Possible
Redemption
The Public Shares contain a redemption feature
which allows for the redemption of such Public Shares in connection with the Company’s liquidation, or if there is a shareholder
vote or tender offer in connection with the Company’s initial Business Combination. In accordance with FASB ASC Topic 480-10-S99,
the Company classifies Public Shares subject to possible redemption outside
of permanent equity as the redemption provisions are not solely within the control of the Company.
F-10
AMANAT ACQUISITION CORP
NOTES TO FINANCIAL STATEMENT
MAY 20, 2026
NOTE 2 — SIGNIFICANT ACCOUNTING
POLICIES (cont.)
The Company recognizes changes in redemption
value immediately as they occur and will adjust the carrying value of redeemable shares to equal the redemption value at the end of each
reporting period. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book
value to redemption value. The change in the carrying value of redeemable shares will result in charges against additional paid-in capital
(to the extent available) and accumulated deficit. Accordingly, as of May 20, 2026, Class A ordinary shares subject to possible redemption
are presented at redemption value as temporary equity, outside of the shareholders’ deficit section of the Company’s balance
sheet. As of May 20, 2026, the Class A ordinary shares subject to possible redemption reflected in the balance sheet are reconciled in
the following table:
Gross proceeds
$ 75,000,000
Less:
Proceeds allocated to over-allotment option liability
(58,600 )
Public Shares issuance costs
(3,468,871 )
Plus:
Remeasurement of carrying value to redemption value
3,527,471
Class A ordinary shares subject to possible redemption, May 20, 2026
$ 75,000,000
Share-based Compensation
The Company records share-based compensation in
accordance with FASB ASC Topic 718, “Compensation—Stock Compensation” (“ASC 718”), guidance to account for
its share-based compensation. It applies a fair value-based method of accounting for an employee share option or similar equity instrument.
The Company recognizes all forms of share-based payments at their fair value on the grant date, which are based on the estimated number
of awards that are ultimately expected to vest. Share-based payments are valued by multiplying the marketable value per Founder Share
by the probability of successful closing of an initial Business Combination. Grants of share-based payment awards issued to non-employees
for services rendered have been recorded at the fair value of the share-based payment, which is the more readily determinable value. The
grants are amortized on a straight-line basis over the requisite service periods, which is generally the vesting period. If an award is
granted, but vesting does not occur, any previously recognized compensation cost is reversed in the period related to the termination
of service.
Recent Accounting Standards
Management does not believe that any recently
issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial
statement.
NOTE 3 — INITIAL PUBLIC OFFERING
Pursuant to the Initial Public Offering on May
20, 2026, the Company sold 7,500,000 Public Shares at a purchase price of $10.00 per Public Share, generating gross proceeds of $75,000,000.
F-11
AMANAT ACQUISITION CORP
NOTES TO FINANCIAL STATEMENT
MAY 20, 2026
NOTE 4 — PRIVATE PLACEMENT
Simultaneously with the closing of the Initial
Public Offering, the Sponsor purchased an aggregate of 300,000 Private Placement Shares at a price of $10.00 per Private Placement Share,
for an aggregate purchase price of $3,000,000, in a private placement. A portion of the proceeds from the Private Placement Shares was
added to the proceeds from the Initial Public Offering held in the Trust Account.
NOTE 5 — RELATED PARTY TRANSACTIONS
Founder Shares
On February 12, 2026, Sponsor paid $25,000
to cover certain offering costs of the Company in consideration for 2,156,250 Class B ordinary shares (the “Founder Shares”).
The Founder Shares include an aggregate of up to 281,250 shares that remain subject to forfeiture depending on the extent to which the
underwriter’s over-allotment option is exercised, so that the number of Founder Shares would equal, on an as-converted basis, approximately
20% of the Company’s issued and outstanding ordinary shares after the Initial Public Offering (assuming the Sponsor did not purchase
any Public Shares in the Initial Public Offering and excluding the Private Placement Shares).
On May 18, 2026, the Sponsor transferred an aggregate
of 300,000 Founder Shares to the Company’s officers and three independent directors for their services, consisting of (i) 25,000
Founder Shares to the Director and Chairman of the Board of Directors, (ii) 150,000 Founder Shares to the Chief Executive Officer, (iii) 50,000
Founder Shares to the Chief Financial Officer, (iv) 25,000 Founder Shares to each independent director. These issuances were made
in exchange for an aggregate purchase price of $3,300, the same per share price paid by the Sponsor for the Founder Shares, and services
to be provided to the Company through the Company’s initial Business Combination. If the holder of such Founder Shares remains an
officer or independent director immediately prior to the consummation of a Business Combination, any unvested share interests owned by
such holder will vest in full upon the consummation of the Business Combination. The transfer of the Founder Shares to the holders of
such interests is in the scope of ASC 718. Under ASC 718, share-based compensation associated with equity classified awards is measured
at fair value upon the assignment date. The total fair value of the 300,000 Founder Shares was $900,000 or $3.00 per share. The
Company established the initial fair value of the Founder Shares using a calculation prepared by a third-party valuation team which takes into consideration the following market assumptions; (i) implied share price of $10.00 and (ii) probability of de-SPAC and market adjustment of 30.0%. Share-based compensation shall be subject to straight-line monthly vesting over the course of 24 months from the date when
the registration statement of the Initial Public Offering became effective. As of May 20, 2026, the Company recognized stock-based compensation
expense of $37,350 upon the closing of the Initial Public Offering and will continue to recognize such expense over the course of 24
months. The share-based compensation expense recorded is net of the amount initially received for the Founder Shares.
F-12
AMANAT ACQUISITION CORP
NOTES TO FINANCIAL STATEMENT
MAY 20, 2026
NOTE 5 — RELATED PARTY TRANSACTIONS
(cont.)
The Sponsor has agreed, subject to limited
exceptions, not to transfer, assign or sell any of the Founder Shares until the earliest of (A) 180 days after the
completion of the initial Business Combination, and (B) the date following the initial Business Combination on which the
Company completes a liquidation, merger, share exchange or other similar transaction that results in all of the Public Shareholders
having the right to exchange their Public ordinary shares for cash, securities or other property.
Administrative Support Agreement and Executive
Compensation
Commencing on May 18, 2026, the Company entered
into an agreement to pay the Sponsor, a total of $20,000 per month for officer compensation and administrative support services through
the earlier of the Company’s consummation of a Business Combination and its liquidation. As of May 20, 2026, the Company had incurred
$2,000 of administrative services fees which were included in accrued expenses in the accompanying balance sheet.
In connection with the closing of the Company’s
Initial Public Offering, the Company’s Chief Financial Officer (“CFO”) was entitled to receive compensation from the Sponsor
consisting of a one-time, lump-sum payment of $35,714 for services rendered in connection with the Initial Public Offering, which amount
was included in accrued offering costs in the accompanying balance sheet. Additionally, the CFO will receive a monthly fee of $8,928 from
the Sponsor for continued service until the completion of the Business Combination, which is included in the $20,000 administrative services
fee described above. If a Business Combination is completed within 24 months from the Initial Public Offering, the Sponsor will pay an
additional amount such that the aggregate compensation the CFO receives through closing of the Business Combination shall be no less than
$250,000.
Promissory Note — Related
Party
On February 12, 2026, the Sponsor entered
into an agreement to loan the Company an aggregate of up to $300,000 to be used for a portion of the expenses of the Initial Public Offering.
The loan was non-interest bearing, unsecured and due at the earlier of the closing of the Initial Public Offering or the date on which
the Company determines not to conduct an Initial Public Offering. The Company had borrowed $134,056 under the promissory note which is
still outstanding as of May 20, 2026 and is due on demand. Borrowings under the promissory note are no longer available.
Related Party Loans
In order to finance transaction costs in connection
with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may,
but are not obligated to, loan the Company funds as may be required. If the Company completes a Business Combination, the Company would
repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans
would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company
may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans, but no proceeds held in the Trust Account
would be used to repay the Working Capital Loans. Except for the foregoing, the terms of such Working Capital Loans, if any, have not
been determined and no written agreements exist with respect to such loans. The Working Capital Loans would either be repaid upon consummation
of a Business Combination, without interest, or, at the lender’s discretion, up to $1,500,000 of such Working Capital Loans may
be convertible into private placement shares of the post-Business Combination entity at a price of $10.00 per share. The shares would
be identical to the Private Placement Shares. As of May 20, 2026, the Company had no outstanding borrowings under the Working Capital
Loans.
F-13
AMANAT ACQUISITION CORP
NOTES TO FINANCIAL STATEMENT
MAY 20, 2026
NOTE 6 — COMMITMENTS AND CONTINGENCIES
Registration Rights
The holders of the Founder Shares, Private Placement
Shares and any shares that may be issued upon conversion of Working Capital Loans will be entitled to registration rights pursuant to
a registration and shareholder rights agreement signed on the effective date of the Initial Public Offering. The holders of these securities
will be entitled to make up to three demands, excluding short form demands, that the Company register such securities. In addition, the
holders have certain piggyback registration rights with respect to registration statements filed subsequent to the completion of a Business
Combination. However, the registration and shareholder rights agreement provides that the Company will not permit any registration statement
filed under the Securities Act to become effective until termination of the applicable lockup period. The registration rights agreement
does not contain liquidating damages or other cash settlement provisions resulting from delays in registering the Company’s securities.
The Company will bear the expenses incurred in connection with the filing of any such registration statements.
Underwriting Agreement
The underwriter has a 45-day option from the date
of the Initial Public Offering to purchase up to 1,125,000 additional Public Shares to cover over-allotments at the Initial Public Offering
price, less the underwriting discounts and commissions. As of May 20, 2026, the full over-allotment option remains open.
The underwriter was entitled to a cash underwriting
discount of $0.10 per Public Share, or $750,000 in the aggregate, which was paid at the closing of the Initial Public Offering. In addition,
the underwriter was entitled to a deferred fee of $0.30 per Public Share, or $2,250,000 in the aggregate. The deferred fee will become
payable to the underwriter from the amounts held in the Trust Account solely in the event that the Company completes a Business Combination,
subject to the terms of the underwriting agreement.
NOTE 7 — SHAREHOLDERS’
DEFICIT
Preference Shares — The
Company is authorized to issue 1,000,000 preference shares with a par value of $0.0001 per share, with such designations, voting
and other rights and preferences as may be determined from time to time by the Company’s board of directors. As of May 20, 2026,
there were no preference shares issued or outstanding.
Class A Ordinary Shares — The
Company is authorized to issue 200,000,000 Class A ordinary shares, with a par value of $0.0001 per share. Holders of Class A
ordinary shares are entitled to one vote for each share. As of May 20, 2026, there were 300,000 Class A ordinary shares issued and
outstanding, excluding 7,500,000 shares subject to possible redemption.
F-14
AMANAT ACQUISITION CORP
NOTES TO FINANCIAL STATEMENT
MAY 20, 2026
NOTE 7 — SHAREHOLDERS’
DEFICIT (cont.)
Class B Ordinary Shares — The
Company is authorized to issue 20,000,000 Class B ordinary shares, with a par value of $0.0001 per share. Holders of the Class B
ordinary shares are entitled to one vote for each share. As of May 20, 2026, there were 2,156,250 Class B ordinary shares issued
and outstanding, of which an aggregate of up to 281,250 shares remain subject to forfeiture depending on the extent to which the underwriter’s
over-allotment option is exercised, so that the number of Class B ordinary shares would equal 20% of the Company’s issued
and outstanding ordinary shares after the Initial Public Offering (assuming the Sponsor did not purchase any Public Shares in the Initial
Public Offering and excluding the Private Placement Shares).
Holders of Class A ordinary shares and Class B
ordinary shares will vote together as a single class on all other matters submitted to a vote of shareholders, except as required by law.
The Class B ordinary shares will automatically
convert into Class A ordinary shares at the time of a Business Combination or earlier at the option of the holders thereof at a ratio
such that the number of Class A ordinary shares issuable upon conversion of all Founder Shares will equal, in the aggregate, on an
as-converted basis, 20% of the sum of (i) the total number of ordinary shares issued and outstanding upon completion of the
Initial Public Offering, plus (ii) the total number of Class A ordinary shares issued or deemed issued or issuable upon conversion
or exercise of any equity-linked securities or rights issued or deemed issued, by the Company in connection with or in relation to the
consummation of a Business Combination (including the forward purchase shares, but not the forward purchase agreements), excluding any
forward purchases securities and Class A ordinary shares or equity-linked securities exercisable for or convertible into Class A
ordinary shares issued, deemed issued, or to be issued, to any seller in a Business Combination and any Private Placement Shares issued
to the Sponsor, its affiliates or any member of the Company’s management team upon conversion of Working Capital Loans. In no event
will the Class B ordinary shares convert into Class A ordinary shares at a rate of less than one to one.
Note 8
— FAIR VALUE MEASUREMENTS
Fair value is defined as the price that would
be received for sale of an asset or paid for transfer of a liability in an orderly transaction between market participants at the measurement
date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives
the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the
lowest priority to unobservable inputs (Level 3 measurements). These tiers include:
● Level
1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets;
● Level
2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices
for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and
● Level
3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions,
such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.
In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy.
In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input
that is significant to the fair value measurement.
F-15
AMANAT
ACQUISITION CORP
NOTES TO FINANCIAL STATEMENT
MAY 20, 2026
Note 8
— FAIR VALUE MEASUREMENTS (cont.)
The over-allotment option was accounted for as
a liability in accordance with FASB ASC Topic 815-40 and was presented within liabilities on the balance sheet. The over-allotment option
liability is measured at fair value at inception and on a recurring basis, with changes in fair value presented within changes in fair
value of over-allotment option liability in the statement of operations.
The fair value of the over-allotment option liability
is $58,600. The Company used a Black-Scholes model to value the over-allotment option. The over-allotment option liability was classified
within Level 3 of the fair value hierarchy at the measurement dates due to the use of unobservable inputs inherent in pricing models are
assumptions related to expected share-price volatility, expected life and risk-free interest rate. The Company estimates the volatility
of its ordinary shares based on historical volatility that matches the expected remaining life of the option. The risk-free interest rate
is based on the U.S. Treasury zero-coupon yield curve on the grant date for a maturity similar to the expected remaining life of the option.
The expected life of the option is assumed to be equivalent to their remaining contractual term.
The key inputs into the Black-Scholes
model were as follows at initial measurement of the over-allotment option:
May 20,
2026
Volatility
1.67 %
Expected term (years)
0.12
Expected volatility
3.65 %
Exercise price
$ 10.00
Fair value of over-allotment unit
$ 0.05
Note 9
— Segment Information
FASB ASC Topic 280, “Segment Reporting,”
establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic
areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which
it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by
the Company’s chief operating decision maker (“CODM”), or group, in deciding how to allocate resources and assess performance.
The Company’s CODM has been identified
as the Chief Executive Officer, who reviews the assets, operating results, and financial metrics for the Company as a whole to make decisions
about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one
reportable segment.
F-16
AMANAT ACQUISITION CORP
NOTES TO FINANCIAL STATEMENT
MAY 20, 2026
Note 9
— Segment Information (cont.)
The CODM assesses performance for the single segment
and decides how to allocate resources. The measure of segment assets is reported on the balance sheet as total assets. When evaluating
the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include
the following:
May 20,
2026
Cash
$
2,224,975
Cash held in Trust Account
$
75,000,000
The CODM reviews the position of total assets
available with the Company to assess if the Company has sufficient resources available to discharge its liabilities. The CODM is provided
with details of cash and liquid resources available with the Company.
NOTE 10 — SUBSEQUENT EVENTS
The Company evaluated subsequent events and transactions
that occurred after the balance sheet date up to May 27, 2026, the date that the financial statement was available to be issued. Based
upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial
statement.
F-17
XML — IDEA: XBRL DOCUMENT
XML
Filename: R1.htm · Sequence: 7
v3.26.1
Cover
May 20, 2026
Cover [Abstract]
Document Type
8-K
Amendment Flag
false
Document Period End Date
May 20, 2026
Entity File Number
001-43303
Entity Registrant Name
AMANAT ACQUISITION CORP
Entity Central Index Key
0002112457
Entity Tax Identification Number
00-0000000
Entity Incorporation, State or Country Code
E9
Entity Address, Address Line One
153 Central Avenue
Entity Address, Address Line Two
C/O 56
Entity Address, City or Town
Westfield
Entity Address, State or Province
NJ
Entity Address, Postal Zip Code
07091
City Area Code
201
Local Phone Number
688-0364
Written Communications
false
Soliciting Material
false
Pre-commencement Tender Offer
false
Pre-commencement Issuer Tender Offer
false
Title of 12(b) Security
Class A ordinary shares, par value $0.0001 per share
Trading Symbol
AMAN
Security Exchange Name
NASDAQ
Entity Emerging Growth Company
true
Elected Not To Use the Extended Transition Period
false
X
- Definition
Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.
+ References
No definition available.
+ Details
Name:
dei_AmendmentFlag
Namespace Prefix:
dei_
Data Type:
xbrli:booleanItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Area code of city
+ References
No definition available.
+ Details
Name:
dei_CityAreaCode
Namespace Prefix:
dei_
Data Type:
xbrli:normalizedStringItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Cover page.
+ References
No definition available.
+ Details
Name:
dei_CoverAbstract
Namespace Prefix:
dei_
Data Type:
xbrli:stringItemType
Balance Type:
na
Period Type:
duration
X
- Definition
For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.
+ References
No definition available.
+ Details
Name:
dei_DocumentPeriodEndDate
Namespace Prefix:
dei_
Data Type:
xbrli:dateItemType
Balance Type:
na
Period Type:
duration
X
- Definition
The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.
+ References
No definition available.
+ Details
Name:
dei_DocumentType
Namespace Prefix:
dei_
Data Type:
dei:submissionTypeItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Address Line 1 such as Attn, Building Name, Street Name
+ References
No definition available.
+ Details
Name:
dei_EntityAddressAddressLine1
Namespace Prefix:
dei_
Data Type:
xbrli:normalizedStringItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Address Line 2 such as Street or Suite number
+ References
No definition available.
+ Details
Name:
dei_EntityAddressAddressLine2
Namespace Prefix:
dei_
Data Type:
xbrli:normalizedStringItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Name of the City or Town
+ References
No definition available.
+ Details
Name:
dei_EntityAddressCityOrTown
Namespace Prefix:
dei_
Data Type:
xbrli:normalizedStringItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Code for the postal or zip code
+ References
No definition available.
+ Details
Name:
dei_EntityAddressPostalZipCode
Namespace Prefix:
dei_
Data Type:
xbrli:normalizedStringItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Name of the state or province.
+ References
No definition available.
+ Details
Name:
dei_EntityAddressStateOrProvince
Namespace Prefix:
dei_
Data Type:
dei:stateOrProvinceItemType
Balance Type:
na
Period Type:
duration
X
- Definition
A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Exchange Act
-Number 240
-Section 12
-Subsection b-2
+ Details
Name:
dei_EntityCentralIndexKey
Namespace Prefix:
dei_
Data Type:
dei:centralIndexKeyItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Indicate if registrant meets the emerging growth company criteria.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Exchange Act
-Number 240
-Section 12
-Subsection b-2
+ Details
Name:
dei_EntityEmergingGrowthCompany
Namespace Prefix:
dei_
Data Type:
xbrli:booleanItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Securities Act
-Number 7A
-Section B
-Subsection 2
+ Details
Name:
dei_EntityExTransitionPeriod
Namespace Prefix:
dei_
Data Type:
xbrli:booleanItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.
+ References
No definition available.
+ Details
Name:
dei_EntityFileNumber
Namespace Prefix:
dei_
Data Type:
dei:fileNumberItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Two-character EDGAR code representing the state or country of incorporation.
+ References
No definition available.
+ Details
Name:
dei_EntityIncorporationStateCountryCode
Namespace Prefix:
dei_
Data Type:
dei:edgarStateCountryItemType
Balance Type:
na
Period Type:
duration
X
- Definition
The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Exchange Act
-Number 240
-Section 12
-Subsection b-2
+ Details
Name:
dei_EntityRegistrantName
Namespace Prefix:
dei_
Data Type:
xbrli:normalizedStringItemType
Balance Type:
na
Period Type:
duration
X
- Definition
The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Exchange Act
-Number 240
-Section 12
-Subsection b-2
+ Details
Name:
dei_EntityTaxIdentificationNumber
Namespace Prefix:
dei_
Data Type:
dei:employerIdItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Local phone number for entity.
+ References
No definition available.
+ Details
Name:
dei_LocalPhoneNumber
Namespace Prefix:
dei_
Data Type:
xbrli:normalizedStringItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Exchange Act
-Number 240
-Section 13e
-Subsection 4c
+ Details
Name:
dei_PreCommencementIssuerTenderOffer
Namespace Prefix:
dei_
Data Type:
xbrli:booleanItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Exchange Act
-Number 240
-Section 14d
-Subsection 2b
+ Details
Name:
dei_PreCommencementTenderOffer
Namespace Prefix:
dei_
Data Type:
xbrli:booleanItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Title of a 12(b) registered security.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Exchange Act
-Number 240
-Section 12
-Subsection b
+ Details
Name:
dei_Security12bTitle
Namespace Prefix:
dei_
Data Type:
dei:securityTitleItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Name of the Exchange on which a security is registered.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Exchange Act
-Number 240
-Section 12
-Subsection d1-1
+ Details
Name:
dei_SecurityExchangeName
Namespace Prefix:
dei_
Data Type:
dei:edgarExchangeCodeItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Exchange Act
-Number 240
-Section 14a
-Subsection 12
+ Details
Name:
dei_SolicitingMaterial
Namespace Prefix:
dei_
Data Type:
xbrli:booleanItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Trading symbol of an instrument as listed on an exchange.
+ References
No definition available.
+ Details
Name:
dei_TradingSymbol
Namespace Prefix:
dei_
Data Type:
dei:tradingSymbolItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Securities Act
-Number 230
-Section 425
+ Details
Name:
dei_WrittenCommunications
Namespace Prefix:
dei_
Data Type:
xbrli:booleanItemType
Balance Type:
na
Period Type:
duration