{"filing":{"accession_number":"0000825542-26-000043","cik":"0000825542","ticker":"SMG","company_name":"SCOTTS MIRACLE-GRO CO","form":"8-K","filing_date":"2026-08-27","report_date":"2026-08-27","primary_document":"smg-20260827.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/825542/000082554226000043/smg-20260827.htm"},"events":[{"id":29919,"run_id":27417,"accession_number":"0000825542-26-000043","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"The Company entered into a Third Amendment to its Master Receivables Purchase Agreement with JPMorgan Chase Bank, extending the Purchase Termination Date from September 1, 2026 to August 31, 2027. This amendment extends a $750 million uncommitted receivables facility that allows the Sellers to sell eligible customer accounts receivable to the Purchaser. While this is technically a receivables securitization rather than traditional debt issuance, it creates a direct financial obligation and represents a material financing arrangement that extends the Company's access to liquidity through a structured receivables program.","company_name":"SCOTTS MIRACLE-GRO CO","ticker":"SMG","filing_date":"2026-08-27","form":"8-K","submitted_at":null,"items":[{"id":32359,"accession_number":"0000825542-26-000043","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The Company entered into a Third Amendment to its Master Receivables Purchase Agreement with JPMorgan Chase Bank, extending the Purchase Termination Date from September 1, 2026 to August 31, 2027. This amendment extends a $750 million uncommitted receivables facility that allows the Sellers to sell eligible customer accounts receivable to the Purchaser. While this is technically a receivables securitization rather than traditional debt issuance, it creates a direct financial obligation and represents a material financing arrangement that extends the Company's access to liquidity through a structured receivables program.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-27T12:08:50.917906+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":32359,"accession_number":"0000825542-26-000043","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The Company entered into a Third Amendment to its Master Receivables Purchase Agreement with JPMorgan Chase Bank, extending the Purchase Termination Date from September 1, 2026 to August 31, 2027. This amendment extends a $750 million uncommitted receivables facility that allows the Sellers to sell eligible customer accounts receivable to the Purchaser. While this is technically a receivables securitization rather than traditional debt issuance, it creates a direct financial obligation and represents a material financing arrangement that extends the Company's access to liquidity through a structured receivables program.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-27T12:08:50.917906+00:00","company_name":"SCOTTS MIRACLE-GRO CO","ticker":"SMG","filing_date":"2026-08-27"}]}