{"filing":{"accession_number":"0001104659-26-063641","cik":"0002087419","ticker":null,"company_name":"PSB Financial, Inc.","form":"8-K","filing_date":"2026-05-19","report_date":null,"primary_document":"tm2615039d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2087419/000110465926063641/tm2615039d1_8k.htm"},"classifications":[{"id":86,"accession_number":"0001104659-26-063641","item_number":"8.01","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"reasoning":"PSB Financial announced the expected closing of a mutual-to-stock conversion and related initial public offering on May 21, 2026, with OTCQB listing to commence May 22, 2026. While this is a significant corporate transformation event affecting the company's ownership structure and public status, it does not fit neatly into the standard M\u0026A taxonomy (ma_activity typically covers acquisitions, dispositions, mergers, or changes of control involving another entity). The conversion and IPO are material to investors but represent a structural reorganization distinct from traditional M\u0026A.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-20T02:15:13.555069+00:00","company_name":"PSB Financial, Inc.","ticker":null,"filing_date":"2026-05-19"}]}