{"filing":{"accession_number":"0001104659-26-070116","cik":"0000866706","ticker":"ESE","company_name":"ESCO TECHNOLOGIES INC","form":"8-K","filing_date":"2026-06-03","report_date":null,"primary_document":"tm2616691d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/866706/000110465926070116/tm2616691d1_8k.htm"},"events":[{"id":7097,"run_id":6226,"accession_number":"0001104659-26-070116","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"summary":"ESCO Technologies entered into a material definitive credit agreement on May 29, 2026, with a JPMorgan Chase-led syndicate providing $500M revolving facility, $500M Term Loan A, and up to $500M Term Loan B to fund an acquisition's cash portion, refinance existing debt, and pay transaction costs. The new credit facility is conditioned upon consummation of an unspecified acquisition transaction and replaces the company's existing credit agreement.","company_name":"ESCO TECHNOLOGIES INC","ticker":"ESE","filing_date":"2026-06-03","form":"8-K","submitted_at":null,"items":[{"id":3887,"accession_number":"0001104659-26-070116","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"The filing discloses entry into a material definitive credit agreement on May 29, 2026, with a syndicate of major banks led by JPMorgan Chase. The New Credit Agreement is explicitly tied to and conditioned upon consummation of an unspecified \"Transaction\" (the \"Acquisition Closing Date\"), and will provide $500M revolving facility, $500M Term Loan A, and up to $500M Term Loan B to fund the cash portion of the acquisition purchase price, refinance existing indebtedness, and pay transaction costs. This is a material acquisition-related financing arrangement that falls under Item 1.01 (Entry into Material Definitive Agreement) and Item 2.01 (Completion of Acquisition or Disposition) framework, making it an M\u0026A activity event.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-04T02:18:47.953116+00:00","company_name":"","ticker":null,"filing_date":""},{"id":3888,"accession_number":"0001104659-26-070116","item_number":"1.02","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"The filing discloses termination of an existing credit agreement upon effectiveness of a new credit agreement (referenced in Item 1.01). This represents a material refinancing or modification of the company's debt structure. While Item 1.02 specifically addresses termination of material definitive agreements, the substance here is a credit facility replacement—a material financing event that affects the registrant's capital structure and liquidity position.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-04T02:18:47.953116+00:00","company_name":"","ticker":null,"filing_date":""},{"id":3889,"accession_number":"0001104659-26-070116","item_number":"2.03","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"Item 2.03 incorporates Item 1.01 by reference, which typically discloses material acquisitions, dispositions, mergers, or changes of control. The cross-reference structure indicates a significant M\u0026A transaction that creates direct financial obligations for the registrant, making this a material event requiring classification as M\u0026A activity.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-04T02:18:47.953116+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":3887,"accession_number":"0001104659-26-070116","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"The filing discloses entry into a material definitive credit agreement on May 29, 2026, with a syndicate of major banks led by JPMorgan Chase. The New Credit Agreement is explicitly tied to and conditioned upon consummation of an unspecified \"Transaction\" (the \"Acquisition Closing Date\"), and will provide $500M revolving facility, $500M Term Loan A, and up to $500M Term Loan B to fund the cash portion of the acquisition purchase price, refinance existing indebtedness, and pay transaction costs. This is a material acquisition-related financing arrangement that falls under Item 1.01 (Entry into Material Definitive Agreement) and Item 2.01 (Completion of Acquisition or Disposition) framework, making it an M\u0026A activity event.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-04T02:18:47.953116+00:00","company_name":"ESCO TECHNOLOGIES INC","ticker":"ESE","filing_date":"2026-06-03"},{"id":3888,"accession_number":"0001104659-26-070116","item_number":"1.02","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"The filing discloses termination of an existing credit agreement upon effectiveness of a new credit agreement (referenced in Item 1.01). This represents a material refinancing or modification of the company's debt structure. While Item 1.02 specifically addresses termination of material definitive agreements, the substance here is a credit facility replacement—a material financing event that affects the registrant's capital structure and liquidity position.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-04T02:18:47.953116+00:00","company_name":"ESCO TECHNOLOGIES INC","ticker":"ESE","filing_date":"2026-06-03"},{"id":3889,"accession_number":"0001104659-26-070116","item_number":"2.03","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"Item 2.03 incorporates Item 1.01 by reference, which typically discloses material acquisitions, dispositions, mergers, or changes of control. The cross-reference structure indicates a significant M\u0026A transaction that creates direct financial obligations for the registrant, making this a material event requiring classification as M\u0026A activity.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-04T02:18:47.953116+00:00","company_name":"ESCO TECHNOLOGIES INC","ticker":"ESE","filing_date":"2026-06-03"}]}