{"filing":{"accession_number":"0000930413-26-001750","cik":"0002041841","ticker":null,"company_name":"Lord Abbett Private Credit Fund S","form":"8-K","filing_date":"2026-05-29","report_date":null,"primary_document":"c116471_8k-ixbrl.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2041841/000093041326001750/c116471_8k-ixbrl.htm"},"events":[{"id":8029,"run_id":7047,"accession_number":"0000930413-26-001750","anchor_item_number":"3.02","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"Lord Abbett Private Credit Fund S issued approximately 102,024 common shares for $2.5 million to accredited investors pursuant to subscription agreements, relying on Section 4(a)(2) and Regulation D exemptions from Securities Act registration.","company_name":"Lord Abbett Private Credit Fund S","ticker":null,"filing_date":"2026-05-29","form":"8-K","submitted_at":null,"items":[{"id":2581,"accession_number":"0000930413-26-001750","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Lord Abbett Private Credit Fund S issued approximately 102,024 common shares for $2.5 million pursuant to subscription agreements with accredited investors, relying on Section 4(a)(2) and Regulation D exemptions from Securities Act registration. This is a classic unregistered equity issuance to accredited investors disclosed under Item 3.02, which is material as it represents dilution to existing shareholders and capital raising activity.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-30T02:05:23.029713+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":8030,"run_id":7047,"accession_number":"0000930413-26-001750","anchor_item_number":"7.01","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.7,"summary":"The fund disclosed detailed portfolio composition and metrics as of April 30, 2026, including loan commitments ($497M), par value ($381M), portfolio company metrics, recent loan activity, industry diversification, a declared distribution of $0.19 per share, and NAV of $24.70 per Common Share ($194 million aggregate).","company_name":"Lord Abbett Private Credit Fund S","ticker":null,"filing_date":"2026-05-29","form":"8-K","submitted_at":null,"items":[{"id":2582,"accession_number":"0000930413-26-001750","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"reasoning":"This Item 7.01 disclosure provides detailed portfolio composition and metrics for a private credit fund as of April 30, 2026, including loan commitments ($497M), par value ($381M), portfolio company metrics (median EBITDA, leverage ratios, yields), recent loan activity, and industry diversification. While this is a routine portfolio update typical of fund disclosures, it is material to investors assessing the fund's investment performance, risk profile, and asset quality. The disclosure does not fit neatly into the specific event categories (no earnings release, M\u0026A, impairment, or going-concern language), making \"other_material\" the most appropriate classification for this substantive portfolio reporting.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-30T02:05:23.029713+00:00","company_name":"","ticker":null,"filing_date":""},{"id":2583,"accession_number":"0000930413-26-001750","item_number":"8.01","item_title":"Other Events.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"The filing discloses a declared distribution of $0.19 per share and provides NAV information as of April 30, 2026 ($24.70 per Common Share, $194 million aggregate). While distribution declarations are routine for closed-end funds, the inclusion of NAV data and the explicit caveat that \"final results...may differ materially\" following financial closing procedures suggests this is a material periodic disclosure. This does not fit cleanly into earnings_release (no full financial results) or other specific categories, making other_material the most appropriate classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-30T02:05:23.029713+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":2581,"accession_number":"0000930413-26-001750","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Lord Abbett Private Credit Fund S issued approximately 102,024 common shares for $2.5 million pursuant to subscription agreements with accredited investors, relying on Section 4(a)(2) and Regulation D exemptions from Securities Act registration. This is a classic unregistered equity issuance to accredited investors disclosed under Item 3.02, which is material as it represents dilution to existing shareholders and capital raising activity.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-30T02:05:23.029713+00:00","company_name":"Lord Abbett Private Credit Fund S","ticker":null,"filing_date":"2026-05-29"},{"id":2582,"accession_number":"0000930413-26-001750","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"reasoning":"This Item 7.01 disclosure provides detailed portfolio composition and metrics for a private credit fund as of April 30, 2026, including loan commitments ($497M), par value ($381M), portfolio company metrics (median EBITDA, leverage ratios, yields), recent loan activity, and industry diversification. While this is a routine portfolio update typical of fund disclosures, it is material to investors assessing the fund's investment performance, risk profile, and asset quality. The disclosure does not fit neatly into the specific event categories (no earnings release, M\u0026A, impairment, or going-concern language), making \"other_material\" the most appropriate classification for this substantive portfolio reporting.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-30T02:05:23.029713+00:00","company_name":"Lord Abbett Private Credit Fund S","ticker":null,"filing_date":"2026-05-29"},{"id":2583,"accession_number":"0000930413-26-001750","item_number":"8.01","item_title":"Other Events.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"The filing discloses a declared distribution of $0.19 per share and provides NAV information as of April 30, 2026 ($24.70 per Common Share, $194 million aggregate). While distribution declarations are routine for closed-end funds, the inclusion of NAV data and the explicit caveat that \"final results...may differ materially\" following financial closing procedures suggests this is a material periodic disclosure. This does not fit cleanly into earnings_release (no full financial results) or other specific categories, making other_material the most appropriate classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-30T02:05:23.029713+00:00","company_name":"Lord Abbett Private Credit Fund S","ticker":null,"filing_date":"2026-05-29"}]}