{"filing":{"accession_number":"0001104659-26-088239","cik":"0002114521","ticker":null,"company_name":"CSB Financial Inc.","form":"8-K","filing_date":"2026-07-29","report_date":"2026-07-29","primary_document":"tm2621574d2_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2114521/000110465926088239/tm2621574d2_8k.htm"},"events":[{"id":21787,"run_id":19658,"accession_number":"0001104659-26-088239","anchor_item_number":"8.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"summary":"CSB Financial Inc. completed its initial public offering in connection with the Bank's conversion from mutual-to-stock form of ownership, with 1,375,435 shares sold for approximately $13.8 million gross proceeds. This represents a material change of control and capital structure event—the conversion from mutual to stock form is a fundamental organizational transformation that affects ownership, governance, and the registrant's financial position. While this could also be characterized as a dilutive issuance, the conversion itself is the primary material event disclosed.","company_name":"CSB Financial Inc.","ticker":null,"filing_date":"2026-07-29","form":"8-K","submitted_at":null,"items":[{"id":21514,"accession_number":"0001104659-26-088239","item_number":"8.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"CSB Financial Inc. completed its initial public offering in connection with the Bank's conversion from mutual-to-stock form of ownership, with 1,375,435 shares sold for approximately $13.8 million gross proceeds. This represents a material change of control and capital structure event—the conversion from mutual to stock form is a fundamental organizational transformation that affects ownership, governance, and the registrant's financial position. While this could also be characterized as a dilutive issuance, the conversion itself is the primary material event disclosed.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-30T00:20:13.789946+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":21514,"accession_number":"0001104659-26-088239","item_number":"8.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"CSB Financial Inc. completed its initial public offering in connection with the Bank's conversion from mutual-to-stock form of ownership, with 1,375,435 shares sold for approximately $13.8 million gross proceeds. This represents a material change of control and capital structure event—the conversion from mutual to stock form is a fundamental organizational transformation that affects ownership, governance, and the registrant's financial position. While this could also be characterized as a dilutive issuance, the conversion itself is the primary material event disclosed.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-30T00:20:13.789946+00:00","company_name":"CSB Financial Inc.","ticker":null,"filing_date":"2026-07-29"}]}