SMU Corporate Governance Initiative · Reincorporation Tracker

LQR House Inc.

YHCNASDAQ Distillers & Vintners · NV → DE

Announcement
2026-02-09
First SEC disclosure
Meeting / Vote
2026-03-02
COMPLETED
Effective
2026-03-02
Legal effective date
Market Cap
$16M
At announcement

Why this firm matters

Standard cohort firm (Completed). Included for breadth across destinations and sectors.

Controller & ownership

Diffuse / non-controlled

Ownership concentration data not yet documented for this firm.

Vote outcome — reincorporation proposal

Approval standard: majority of votes cast. Meeting type: meeting.
For
13,506,056
Against
58,626
Abstain
13,609
99.47% approval (For ÷ (For + Against))

Event-study abnormal returns — announcement window

Returns around the announcement date.

No announcement-window CARs available for this firm yet.

Event-study abnormal returns — vote window

Returns around the shareholder-vote (or written-consent) date.

No vote-window CARs available for this firm yet.

Long-run abnormal returns & pooled estimates

Buy-and-hold abnormal returns (1 / 3 / 6 / 12 months) and calendar-time portfolio alpha (CTE) post-effective.

No long-run / pooled estimates available for this firm yet — run phase5z_compute_longrun.py on Windows to populate (requires effective date ≥ 3 months ago).

Cohort-level robustness battery

Heckman selection-corrected ATE · Romano-Wolf step-down + BH FDR · pooled BHAR. This firm's reading is shown in context of the full cohort.

Heckman two-step selection correction (controlled-vs-widely-held)

Cohort ATE = +0.94% (SE = 7.06%, n = 2395) after correcting for controller-status selection (inverse Mills ratio = -0.062).

Romano-Wolf step-down + Benjamini-Hochberg FDR (n = 47)

This firm: per-firm adjusted p-values pending. Multiple-hypothesis correction is computed across the full cohort to control family-wise error rate at alpha = 0.05.

Pooled cohort BHAR (mover firms only)

BHAR_63d: mean = -5.60% (SE = 22.11%, n = 3, p = 0.499) · BHAR_126d: mean = +17.33% (SE = 41.17%, n = 3, p = 0.774)

See Cohort event study → for the full battery and forest plots.

Source filings

Primary-source documents on SEC EDGAR plus IR / search links.
Source filings pending EDGAR backfill. No primary-source filings are presently linked in the canonical record for this firm. Until backfill completes, see SEC EDGAR company browse (CIK 0001843165) → for the live filings list.

Classification & audit trail

Bucket
X_DE_INBOUND_COUNTERFLOW
Panel eligibility
POST_TORNETTA_2026
Audit status
ADDED_v6-rev69_2026-05-22_counterflow_NV_to_DE_first_in_corpus | PATCHED_v6-rev77_2026-05-24_wave1b_audit_fixes: per firm_roster_audit_2026-05-24.md + batch summaries
Source confidence
VERIFIED_PROXY
Transaction status
COMPLETED

Related firms

Use these for cross-firm sanity checks — peers in size, sector, or destination.
nearest size
Ainos, Inc. (NasdaqCM:AIMD)
AIMD · TX → TX · $14M
same sector
VenHub Global, Inc.
VHUB · DE → NV · $96M
same destination
NL Industries, Inc.
NL · NJ → DE · $296M

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