{"filing":{"accession_number":"0001104659-26-089219","cik":"0001538822","ticker":null,"company_name":"Pacific Coast Oil Trust","form":"8-K","filing_date":"2026-07-31","report_date":"2026-07-31","primary_document":"tm2621821d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1538822/000110465926089219/tm2621821d1_8k.htm"},"events":[{"id":22396,"run_id":20259,"accession_number":"0001104659-26-089219","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"Pacific Coast Oil Trust issued a press release on July 31, 2026 announcing its monthly net profits interest calculations for May 2026, disclosing operating income, revenues, expenses, and realized prices for its underlying properties. While the disclosure includes material adverse information (no cash distribution, extreme remoteness of future distributions, substantial debt to PCEC, and pending litigation), the core Item 2.02 disclosure is the announcement of monthly financial results and operational metrics, which is characteristic of an earnings_release. The material adverse context (going-concern implications, litigation, asset retirement obligation disputes) does not change the primary classification of the disclosed event itself.","company_name":"Pacific Coast Oil Trust","ticker":null,"filing_date":"2026-07-31","form":"8-K","submitted_at":null,"items":[{"id":22323,"accession_number":"0001104659-26-089219","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Pacific Coast Oil Trust issued a press release on July 31, 2026 announcing its monthly net profits interest calculations for May 2026, disclosing operating income, revenues, expenses, and realized prices for its underlying properties. While the disclosure includes material adverse information (no cash distribution, extreme remoteness of future distributions, substantial debt to PCEC, and pending litigation), the core Item 2.02 disclosure is the announcement of monthly financial results and operational metrics, which is characteristic of an earnings_release. The material adverse context (going-concern implications, litigation, asset retirement obligation disputes) does not change the primary classification of the disclosed event itself.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-01T00:12:40.882187+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":22323,"accession_number":"0001104659-26-089219","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Pacific Coast Oil Trust issued a press release on July 31, 2026 announcing its monthly net profits interest calculations for May 2026, disclosing operating income, revenues, expenses, and realized prices for its underlying properties. While the disclosure includes material adverse information (no cash distribution, extreme remoteness of future distributions, substantial debt to PCEC, and pending litigation), the core Item 2.02 disclosure is the announcement of monthly financial results and operational metrics, which is characteristic of an earnings_release. The material adverse context (going-concern implications, litigation, asset retirement obligation disputes) does not change the primary classification of the disclosed event itself.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-01T00:12:40.882187+00:00","company_name":"Pacific Coast Oil Trust","ticker":null,"filing_date":"2026-07-31"}]}