{"filing":{"accession_number":"0000787250-26-000033","cik":"0000027430","ticker":null,"company_name":"DAYTON POWER \u0026 LIGHT CO","form":"8-K","filing_date":"2026-07-21","report_date":null,"primary_document":"dpl-20260721.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/27430/000078725026000033/dpl-20260721.htm"},"events":[{"id":19217,"run_id":17288,"accession_number":"0000787250-26-000033","anchor_item_number":"1.01","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"AES Ohio entered into a Stipulation and Recommendation with the PUCO regarding a three-year rate case for electric distribution service, establishing revenue requirements and return on equity for 2027-2029. While this is a material agreement affecting the company's regulated utility operations and future revenues, it does not fit the specific M\u0026A, debt, or financial event categories—it is a regulatory settlement governing rate-setting for a utility's core business operations, making it an operational/regulatory matter best classified as operational_other.","company_name":"DAYTON POWER \u0026 LIGHT CO","ticker":null,"filing_date":"2026-07-21","form":"8-K","submitted_at":null,"items":[{"id":18241,"accession_number":"0000787250-26-000033","item_number":"1.01","item_title":"Entry into a Definitive Material Agreement","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"DPL LLC's subsidiary AES Ohio entered into a Stipulation and Recommendation with the PUCO establishing base rates for electric distribution service for 2027–2029, with specified revenue requirements ($622.5M–$679.3M), return on equity (9.5%), and rate base ($1.8B–$2.1B). This is a material regulatory settlement affecting the company's core utility operations and revenue streams, but it does not fit the specific categories of M\u0026A activity, debt issuance, or other named financial events—it is a material operational and regulatory milestone that would affect investor assessment of the registrant's future cash flows and regulatory environment.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-21T20:45:37.932288+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":18241,"accession_number":"0000787250-26-000033","item_number":"1.01","item_title":"Entry into a Definitive Material Agreement","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"DPL LLC's subsidiary AES Ohio entered into a Stipulation and Recommendation with the PUCO establishing base rates for electric distribution service for 2027–2029, with specified revenue requirements ($622.5M–$679.3M), return on equity (9.5%), and rate base ($1.8B–$2.1B). This is a material regulatory settlement affecting the company's core utility operations and revenue streams, but it does not fit the specific categories of M\u0026A activity, debt issuance, or other named financial events—it is a material operational and regulatory milestone that would affect investor assessment of the registrant's future cash flows and regulatory environment.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-21T20:45:37.932288+00:00","company_name":"DAYTON POWER \u0026 LIGHT CO","ticker":null,"filing_date":"2026-07-21"}]}