{"filing":{"accession_number":"0001104659-26-097890","cik":"0001342423","ticker":"LMNR","company_name":"Limoneira CO","form":"8-K","filing_date":"2026-08-17","report_date":"2026-08-15","primary_document":"tm2623417d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1342423/000110465926097890/tm2623417d1_8k.htm"},"events":[{"id":28301,"run_id":25876,"accession_number":"0001104659-26-097890","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"summary":"Limoneira entered into a Purchase and Sale Agreement to sell Windfall Farms, a 724-acre vineyard property in Paso Robles, California, for $15 million in an all-cash transaction. The sale is a material disposition of a non-core real estate asset expected to generate significant proceeds to reduce debt and fund strategic initiatives.","company_name":"Limoneira CO","ticker":"LMNR","filing_date":"2026-08-17","form":"8-K","submitted_at":null,"items":[{"id":30203,"accession_number":"0001104659-26-097890","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"This disclosure describes Limoneira's entry into a Purchase and Sale Agreement to sell Windfall Farms, a 724-acre vineyard property in Paso Robles, California, for $15 million in an all-cash transaction. The sale is a material disposition of a non-core real estate asset that is expected to generate significant proceeds to reduce debt and fund strategic initiatives, consistent with Item 1.01 (Entry into a Material Definitive Agreement) and the ma_activity taxonomy category for material dispositions.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-17T20:33:11.976836+00:00","company_name":"","ticker":null,"filing_date":""},{"id":30205,"accession_number":"0001104659-26-097890","item_number":"8.01","item_title":null,"event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Limoneira announced entry into a Purchase Agreement to sell Windfall Farms, a 724-acre vineyard property, for $15 million in an all-cash transaction. This is a material asset disposition that does not fit the specific M\u0026A categories (which typically involve acquisitions, mergers, or changes of control). The sale is part of the company's strategy to monetize non-strategic assets, reduce debt, and redeploy capital—a significant financial event affecting the balance sheet and capital allocation. While this could arguably be classified as `ma_activity` if interpreted broadly, the prose centers on a divestiture/asset sale rather than an acquisition or change of control, making `financial_other` the more precise classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-17T20:33:11.976836+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":28302,"run_id":25876,"accession_number":"0001104659-26-097890","anchor_item_number":"2.06","event_type":"material_impairment","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"Limoneira disclosed an additional impairment charge of approximately $4.1 million in Q4 fiscal 2026 related to the Windfall Farms property sale, bringing the aggregate impairment to approximately $13.4 million on property, plant and equipment assets.","company_name":"Limoneira CO","ticker":"LMNR","filing_date":"2026-08-17","form":"8-K","submitted_at":null,"items":[{"id":30204,"accession_number":"0001104659-26-097890","item_number":"2.06","item_title":null,"event_type":"material_impairment","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing explicitly discloses under Item 2.06 that Limoneira expects to recognize an additional impairment charge of approximately $4,100,000 in Q4 fiscal 2026, bringing the aggregate impairment to approximately $13,400,000 as a result of the Windfall Farms property sale transaction. This is a material write-down of property, plant and equipment assets directly disclosed in the Item 2.06 section.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-17T20:33:11.976836+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":30203,"accession_number":"0001104659-26-097890","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"This disclosure describes Limoneira's entry into a Purchase and Sale Agreement to sell Windfall Farms, a 724-acre vineyard property in Paso Robles, California, for $15 million in an all-cash transaction. The sale is a material disposition of a non-core real estate asset that is expected to generate significant proceeds to reduce debt and fund strategic initiatives, consistent with Item 1.01 (Entry into a Material Definitive Agreement) and the ma_activity taxonomy category for material dispositions.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-17T20:33:11.976836+00:00","company_name":"Limoneira CO","ticker":"LMNR","filing_date":"2026-08-17"},{"id":30204,"accession_number":"0001104659-26-097890","item_number":"2.06","item_title":null,"event_type":"material_impairment","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing explicitly discloses under Item 2.06 that Limoneira expects to recognize an additional impairment charge of approximately $4,100,000 in Q4 fiscal 2026, bringing the aggregate impairment to approximately $13,400,000 as a result of the Windfall Farms property sale transaction. This is a material write-down of property, plant and equipment assets directly disclosed in the Item 2.06 section.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-17T20:33:11.976836+00:00","company_name":"Limoneira CO","ticker":"LMNR","filing_date":"2026-08-17"},{"id":30205,"accession_number":"0001104659-26-097890","item_number":"8.01","item_title":null,"event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Limoneira announced entry into a Purchase Agreement to sell Windfall Farms, a 724-acre vineyard property, for $15 million in an all-cash transaction. This is a material asset disposition that does not fit the specific M\u0026A categories (which typically involve acquisitions, mergers, or changes of control). The sale is part of the company's strategy to monetize non-strategic assets, reduce debt, and redeploy capital—a significant financial event affecting the balance sheet and capital allocation. While this could arguably be classified as `ma_activity` if interpreted broadly, the prose centers on a divestiture/asset sale rather than an acquisition or change of control, making `financial_other` the more precise classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-17T20:33:11.976836+00:00","company_name":"Limoneira CO","ticker":"LMNR","filing_date":"2026-08-17"}]}