{"filing":{"accession_number":"0000885978-26-000060","cik":"0000885978","ticker":"USPH","company_name":"U S PHYSICAL THERAPY INC /NV","form":"8-K","filing_date":"2026-09-28","report_date":"2026-09-22","primary_document":"form8-k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/885978/000088597826000060/form8-k.htm"},"events":[{"id":35507,"run_id":32706,"accession_number":"0000885978-26-000060","anchor_item_number":"2.03","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"The Company entered into a 45-month forward-starting interest rate swap agreement with a $170.6 million notional amount to fix the variable component of interest on term debt under its Credit Agreement, establishing a fixed rate of 4.578% per annum through April 2031. This material financial obligation affects the Company's debt service costs and capital structure.","company_name":"U S PHYSICAL THERAPY INC /NV","ticker":"USPH","filing_date":"2026-09-28","form":"8-K","submitted_at":null,"items":[{"id":39576,"accession_number":"0000885978-26-000060","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.65,"reasoning":"The Company entered into a 45-month forward-starting interest rate swap agreement with a $170.6 million notional amount to fix the variable component of interest on term debt under its Credit Agreement. While this is technically a derivative instrument rather than a new debt issuance, it represents a material financial obligation and commitment that affects the Company's debt service costs through April 2031. The fixed rate of 4.578% per annum creates a direct financial obligation, making this most closely aligned with debt-related disclosures, though it could also be classified as financial_other given its derivative nature.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-28T21:10:45.490842+00:00","company_name":"","ticker":null,"filing_date":""},{"id":39577,"accession_number":"0000885978-26-000060","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 2.03 is the dedicated disclosure item for creation of direct financial obligations such as debt issuance, credit facilities, or term loans. The filing incorporates by reference Item 1.01 (a business combination or material agreement), indicating a material financial obligation has been created. This is a standard debt-issuance disclosure structure in 8-K filings.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-28T21:10:45.490842+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":39576,"accession_number":"0000885978-26-000060","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.65,"reasoning":"The Company entered into a 45-month forward-starting interest rate swap agreement with a $170.6 million notional amount to fix the variable component of interest on term debt under its Credit Agreement. While this is technically a derivative instrument rather than a new debt issuance, it represents a material financial obligation and commitment that affects the Company's debt service costs through April 2031. The fixed rate of 4.578% per annum creates a direct financial obligation, making this most closely aligned with debt-related disclosures, though it could also be classified as financial_other given its derivative nature.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-28T21:10:45.490842+00:00","company_name":"U S PHYSICAL THERAPY INC /NV","ticker":"USPH","filing_date":"2026-09-28"},{"id":39577,"accession_number":"0000885978-26-000060","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 2.03 is the dedicated disclosure item for creation of direct financial obligations such as debt issuance, credit facilities, or term loans. The filing incorporates by reference Item 1.01 (a business combination or material agreement), indicating a material financial obligation has been created. This is a standard debt-issuance disclosure structure in 8-K filings.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-28T21:10:45.490842+00:00","company_name":"U S PHYSICAL THERAPY INC /NV","ticker":"USPH","filing_date":"2026-09-28"}]}