{"filing":{"accession_number":"0001104659-26-072323","cik":"0001278027","ticker":"BGS","company_name":"B\u0026G Foods, Inc.","form":"8-K","filing_date":"2026-06-10","report_date":null,"primary_document":"tm2617391d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1278027/000110465926072323/tm2617391d1_8k.htm"},"events":[{"id":5594,"run_id":4908,"accession_number":"0001104659-26-072323","anchor_item_number":"1.01","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.5,"summary":"B\u0026G Foods closed a $475 million senior notes offering on June 10, 2026, and entered into a material definitive agreement related to the offering. The company intends to use proceeds to redeem $509.3 million of existing senior notes due 2027, effectively refinancing its debt structure.","company_name":"B\u0026G Foods, Inc.","ticker":"BGS","filing_date":"2026-06-10","form":"8-K","submitted_at":null,"items":[{"id":5820,"accession_number":"0001104659-26-072323","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.45,"reasoning":"Item 1.01 typically covers entry into material definitive agreements such as credit facilities, supply contracts, or strategic partnerships. Without the actual prose content of the filing, I cannot determine whether this agreement constitutes an M\u0026A activity (ma_activity), a financing arrangement (dilutive_issuance if equity-related), or another material event. The Item number alone is insufficient to classify with confidence.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-10T20:07:46.623787+00:00","company_name":"","ticker":null,"filing_date":""},{"id":5821,"accession_number":"0001104659-26-072323","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.35,"reasoning":"B\u0026G Foods closed a $475 million senior notes offering on June 10, 2026, creating a direct financial obligation under Item 2.03. While this is a debt issuance rather than a traditional M\u0026A transaction, the company intends to use proceeds to redeem $509.3 million of existing senior notes due 2027, effectively refinancing its debt structure. However, this is fundamentally a debt financing event, not an acquisition, merger, or change of control.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-10T20:07:46.623787+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":5820,"accession_number":"0001104659-26-072323","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.45,"reasoning":"Item 1.01 typically covers entry into material definitive agreements such as credit facilities, supply contracts, or strategic partnerships. Without the actual prose content of the filing, I cannot determine whether this agreement constitutes an M\u0026A activity (ma_activity), a financing arrangement (dilutive_issuance if equity-related), or another material event. The Item number alone is insufficient to classify with confidence.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-10T20:07:46.623787+00:00","company_name":"B\u0026G Foods, Inc.","ticker":"BGS","filing_date":"2026-06-10"},{"id":5821,"accession_number":"0001104659-26-072323","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.35,"reasoning":"B\u0026G Foods closed a $475 million senior notes offering on June 10, 2026, creating a direct financial obligation under Item 2.03. While this is a debt issuance rather than a traditional M\u0026A transaction, the company intends to use proceeds to redeem $509.3 million of existing senior notes due 2027, effectively refinancing its debt structure. However, this is fundamentally a debt financing event, not an acquisition, merger, or change of control.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-10T20:07:46.623787+00:00","company_name":"B\u0026G Foods, Inc.","ticker":"BGS","filing_date":"2026-06-10"}]}