{"filing":{"accession_number":"0000092122-26-000058","cik":"0000092122","ticker":"SOMN","company_name":"SOUTHERN CO","form":"8-K","filing_date":"2026-08-03","report_date":"2026-08-03","primary_document":"so-20260803.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/92122/000009212226000058/so-20260803.htm"},"events":[{"id":23007,"run_id":20827,"accession_number":"0000092122-26-000058","anchor_item_number":"8.01","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"Southern Company announced offerings of $650 million and $1.5 billion in convertible senior notes in private placements to qualified institutional buyers under Rule 144A. While these are debt instruments, convertible notes carry inherent dilution risk to common shareholders upon conversion. The filing explicitly discloses conversion mechanics and the potential for share issuance \"at Southern Company's election\" upon conversion, making this a dilutive capital raise. The company also intends to repurchase existing convertible notes with proceeds, signaling refinancing activity typical of dilutive issuances.","company_name":"SOUTHERN CO","ticker":"SOMN","filing_date":"2026-08-03","form":"8-K","submitted_at":null,"items":[{"id":23143,"accession_number":"0000092122-26-000058","item_number":"8.01","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Southern Company announced offerings of $650 million and $1.5 billion in convertible senior notes in private placements to qualified institutional buyers under Rule 144A. While these are debt instruments, convertible notes carry inherent dilution risk to common shareholders upon conversion. The filing explicitly discloses conversion mechanics and the potential for share issuance \"at Southern Company's election\" upon conversion, making this a dilutive capital raise. The company also intends to repurchase existing convertible notes with proceeds, signaling refinancing activity typical of dilutive issuances.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-03T10:51:37.750600+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":23143,"accession_number":"0000092122-26-000058","item_number":"8.01","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Southern Company announced offerings of $650 million and $1.5 billion in convertible senior notes in private placements to qualified institutional buyers under Rule 144A. While these are debt instruments, convertible notes carry inherent dilution risk to common shareholders upon conversion. The filing explicitly discloses conversion mechanics and the potential for share issuance \"at Southern Company's election\" upon conversion, making this a dilutive capital raise. The company also intends to repurchase existing convertible notes with proceeds, signaling refinancing activity typical of dilutive issuances.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-03T10:51:37.750600+00:00","company_name":"SOUTHERN CO","ticker":"SOMN","filing_date":"2026-08-03"}]}