{"filing":{"accession_number":"0001104659-26-065112","cik":"0002087419","ticker":null,"company_name":"PSB Financial, Inc.","form":"8-K","filing_date":"2026-05-21","report_date":null,"primary_document":"tm2615280d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2087419/000110465926065112/tm2615280d1_8k.htm"},"events":[{"id":9323,"run_id":8178,"accession_number":"0001104659-26-065112","anchor_item_number":"8.01","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"summary":"The filing discloses the closing of a subscription offering in connection with the conversion of Pioneer Federal Savings and Loan Association to a stock bank and the establishment of PSB Financial as its holding company, with the Company's common stock commencing quotation on OTCQB under symbol \"PNSB\" on May 22, 2026. While this represents a significant corporate restructuring and capital event, it does not fit neatly into the more specific event categories (it is not a traditional M\u0026A activity, dilutive issuance, or earnings release), making \"other_material\" the most appropriate classification for this material conversion and initial public quotation event.","company_name":"PSB Financial, Inc.","ticker":null,"filing_date":"2026-05-21","form":"8-K","submitted_at":null,"items":[{"id":923,"accession_number":"0001104659-26-065112","item_number":"8.01","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"reasoning":"The filing discloses the closing of a subscription offering in connection with the conversion of Pioneer Federal Savings and Loan Association to a stock bank and the establishment of PSB Financial as its holding company, with the Company's common stock commencing quotation on OTCQB under symbol \"PNSB\" on May 22, 2026. While this represents a significant corporate restructuring and capital event, it does not fit neatly into the more specific event categories (it is not a traditional M\u0026A activity, dilutive issuance, or earnings release), making \"other_material\" the most appropriate classification for this material conversion and initial public quotation event.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:32:19.956205+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":923,"accession_number":"0001104659-26-065112","item_number":"8.01","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"reasoning":"The filing discloses the closing of a subscription offering in connection with the conversion of Pioneer Federal Savings and Loan Association to a stock bank and the establishment of PSB Financial as its holding company, with the Company's common stock commencing quotation on OTCQB under symbol \"PNSB\" on May 22, 2026. While this represents a significant corporate restructuring and capital event, it does not fit neatly into the more specific event categories (it is not a traditional M\u0026A activity, dilutive issuance, or earnings release), making \"other_material\" the most appropriate classification for this material conversion and initial public quotation event.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:32:19.956205+00:00","company_name":"PSB Financial, Inc.","ticker":null,"filing_date":"2026-05-21"}]}