US IPO Pipeline SEC S-1 Filings — May 14, 2026

14-05-2026

D. Boral ARC Acquisition I Corp. (BCAR), a SPAC, entered into a Business Combination Agreement on January 11, 2026, with Exascale Labs Inc., involving a domestication from British Virgin Islands to Delaware and an acquisition merger to form Exascale Labs Holdings Inc. (PubCo), with merger consideration of 50,000,000 PubCo shares issued to Exascale securityholders. Pro forma ownership post-combination shows former Exascale securityholders holding 21.1% economic ownership but 94.0% voting power (Class A and B combined) assuming no redemptions, with potential dilution from additional financings and warrants.

• · Business Combination Agreement dated January 11, 2026
• · Filing date: May 14, 2026
• · BCAR currently trades on Nasdaq Global Market as BCARU (Units), BCAR (Class A Shares), BCARW (Public Warrants)
• · PubCo securities applied for listing on Nasdaq as XLAB (Class A) and XLABW (Warrants), subject to confirmation
• · Exascale's modular data center, cooling, power, and storage solutions ready for commercial engagement but have not yet generated revenue
• · Emerging growth company status elected, smaller reporting company

14-05-2026

Yorkville International Capital Corp., a Cayman Islands blank check company focused on acquiring established businesses in emerging markets with emphasis on Latin America and Venezuela, filed an S-1 registration statement on May 14, 2026, for an initial public offering of 20,000,000 units priced at $10.00 each, targeting gross proceeds of $200,000,000. Each unit consists of one Class A ordinary share and one-third of one redeemable warrant, with whole warrants exercisable at $11.50 per share starting 30 days after the offering completion. The sponsor, Yorkville International Capital Sponsor LLC, and certain insiders hold founder shares, private placement warrants, and convertible securities.

• · Principal executive offices: 1012 Springfield Avenue, Mountainside, New Jersey 07092.
• · Incorporated in Cayman Islands; no selected business combination target.
• · Insiders and sponsor may receive reimbursements for expenses, working capital loans, finder’s fees, and monthly office/administrative services.
• · Offering costs, shareholder redemptions, and deferred underwriting commissions vary by over-allotment option exercise and redemption scenarios (e.g., 25%, 50%, 75%, 100% redemption levels).

14-05-2026

Puget Energy Inc. filed an S-4 registration statement on May 14, 2026, for a business combination, including XBRL tags for financial data across multiple periods including FY 2023, FY 2024, FY 2025, and Q1 2026. The filing covers regulated electric and natural gas revenues segmented by residential, commercial, industrial, wholesale, transmission/transportation, and other customers, along with pension plans and other comprehensive income items for parent and subsidiaries. No numerical financial figures or performance changes are disclosed in the provided table of contents excerpt.

• · Financial tags include segments: Residential, Commercial, Industrial, Wholesale, TransmissionAndTransportation, MiscellaneousCustomer, OtherRetailCustomer
• · Pension-related tags for qualified, nonqualified, and other defined benefit plans across parent and subsidiaries
• · XBRL periods: 2023-01-01 to 2023-12-31, 2024-01-01 to 2024-12-31, 2025-01-01 to 2025-12-31, 2026-01-01 to 2026-03-31, and others like 2025-01-01 to 2025-03-31

14-05-2026

McCarthy Finney, Inc. filed an SEC document on 2026-05-14 (AccNo: 0001683168-26-003921, Size: 5 MB) regarding a Business Combination event dated May 14, 2026. No specific details on deal structure, parties involved, valuation, financial terms, synergies, regulatory pathway, or shareholder impacts are disclosed in the provided information. Sector is not specified, and no quantitative metrics, comparisons, or scheduled events are mentioned.

14-05-2026

Vivakor, Inc. (VIVK) filed an S-1 registration statement on May 14, 2026, covering financial periods including FY2025 (Jan 1 - Dec 31, 2025) and FY2024, with tags indicating revenues, related-party revenues, balance sheet items, subsidiaries, customer concentrations, convertible notes, stock options, and extensive debt obligations. The filing references acquisitions like Endeavor Crude LLC (Oct 2024), divestitures (Jul 2025), and assets such as remediation processing units, pipelines, and extraction technology patents, but no specific monetary values or period-over-period changes are detailed in the provided XBRL tags. Customer concentration risks are noted with major customers and two customers for receivables in both 2025 and 2024 periods.

• · Acquisition of Endeavor Crude LLC effective October 1, 2024.
• · Divestiture of Divested Entities effective July 31, 2025.
• · Convertible Preferred Stock Series A redemption window July 1-30, 2025.
• · Customer concentration: Major customer for net sales revenue and two customers for accounts receivable in both 2025 and 2024.
• · Numerous promissory notes, convertible notes, and loans from entities including SBA, RSF LLC, J.J. Astor, and others, with forbearance agreements in 2025.
• · CFO change: Mr. Patterson appointed August 12, 2025.

14-05-2026

Iron Horse Acquisition II Corp. (IRHO), a Cayman Islands SPAC, filed an S-4 registration statement for a proposed business combination with Electra Vehicles, Inc., involving domestication to Delaware, followed by a merger where Electra becomes a wholly-owned subsidiary valued at a $250,000,000 base purchase price (plus aggregate exercise price) in Parent Common Shares at $10.00 per share. The deal includes up to 15,000,000 earnout shares and results in a new entity named ELECTRA AI, Inc. with a 7-member board, 5 directors designated by Electra. No financial performance metrics or period-over-period comparisons are provided in the filing.

• · Merger Agreement dated April 21, 2026 (approved by IRHO board on April 19, 2026), with amendment dated May 14, 2026.
• · Domestication changes IRHO from Cayman Islands to Delaware corporation.
• · Closing to occur as soon as practicable after registration statement effectiveness and satisfaction of conditions.