{"filing":{"accession_number":"0001140361-26-024567","cik":"0001362468","ticker":"ALGT","company_name":"Allegiant Travel CO","form":"8-K","filing_date":"2026-06-09","report_date":null,"primary_document":"ef20075796_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1362468/000114036126024567/ef20075796_8k.htm"},"events":[{"id":4304,"run_id":3758,"accession_number":"0001140361-26-024567","anchor_item_number":"7.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"summary":"Allegiant Travel completed the acquisition of Sun Country Airlines Holdings, Inc., financed in part through approximately $224.7 million in aircraft financing transactions completed between April and May 2026. Pro forma financial information reflecting the combined entity's capital structure and financial position was disclosed.","company_name":"Allegiant Travel CO","ticker":"ALGT","filing_date":"2026-06-09","items":[{"id":5424,"accession_number":"0001140361-26-024567","item_number":"7.01","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"The filing discloses pro forma financial information for the acquisition of Sun Country Airlines Holdings, Inc., combined with multiple material aircraft financing transactions totaling approximately $224.7 million in borrowings completed between April and May 2026. While the pro forma disclosure itself is regulatory (Item 7.01, Regulation FD), the substance—a major acquisition combined with significant debt financing—is material to investors' assessment of the company's capital structure and financial position. The acquisition itself would typically be disclosed under Item 1.01 (M\u0026A activity), but this 8-K emphasizes the pro forma financials and financing arrangements rather than the acquisition completion event, making \"other_material\" the most appropriate classification for this specific disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-09T12:24:19.413093+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":4305,"run_id":3758,"accession_number":"0001140361-26-024567","anchor_item_number":"8.01","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"Allegiant Travel commenced a $500 million private offering of senior secured notes due 2031 to qualified institutional buyers under Rule 144A and Regulation S, concurrent with a tender offer for $403 million of existing 2027 notes.","company_name":"Allegiant Travel CO","ticker":"ALGT","filing_date":"2026-06-09","items":[{"id":5425,"accession_number":"0001140361-26-024567","item_number":"8.01","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Allegiant Travel commenced a $500 million private offering of senior secured notes due 2031 to qualified institutional buyers under Rule 144A and Regulation S. While technically debt rather than equity, this represents a material capital-raising transaction that increases the company's financial obligations and is economically dilutive to existing shareholders. The concurrent tender offer for $403 million of existing 2027 notes suggests refinancing activity, but the primary disclosed event is the new debt issuance.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-09T12:24:19.413093+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":5424,"accession_number":"0001140361-26-024567","item_number":"7.01","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"The filing discloses pro forma financial information for the acquisition of Sun Country Airlines Holdings, Inc., combined with multiple material aircraft financing transactions totaling approximately $224.7 million in borrowings completed between April and May 2026. While the pro forma disclosure itself is regulatory (Item 7.01, Regulation FD), the substance—a major acquisition combined with significant debt financing—is material to investors' assessment of the company's capital structure and financial position. The acquisition itself would typically be disclosed under Item 1.01 (M\u0026A activity), but this 8-K emphasizes the pro forma financials and financing arrangements rather than the acquisition completion event, making \"other_material\" the most appropriate classification for this specific disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-09T12:24:19.413093+00:00","company_name":"Allegiant Travel CO","ticker":"ALGT","filing_date":"2026-06-09"},{"id":5425,"accession_number":"0001140361-26-024567","item_number":"8.01","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Allegiant Travel commenced a $500 million private offering of senior secured notes due 2031 to qualified institutional buyers under Rule 144A and Regulation S. While technically debt rather than equity, this represents a material capital-raising transaction that increases the company's financial obligations and is economically dilutive to existing shareholders. The concurrent tender offer for $403 million of existing 2027 notes suggests refinancing activity, but the primary disclosed event is the new debt issuance.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-09T12:24:19.413093+00:00","company_name":"Allegiant Travel CO","ticker":"ALGT","filing_date":"2026-06-09"}]}