{"filing":{"accession_number":"0001140361-26-026831","cik":"0001715497","ticker":"BORR","company_name":"Borr Drilling Ltd","form":"6-K","filing_date":"2026-06-30","report_date":null,"primary_document":"ef20077044_6k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1715497/000114036126026831/ef20077044_6k.htm"},"events":[{"id":14796,"run_id":13186,"accession_number":"0001140361-26-026831","anchor_item_number":"EX-99.1","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"The exhibit discloses completion of a tender offer and redemption of senior secured notes due 2028 and 2030, funded by a new debt issuance of $1,100,000,000 of 8.750% Senior Secured Notes due 2032 and $935,000,000 of 9.000% Senior Secured Notes due 2034 (completed June 10, 2026). While the primary event is debt refinancing/restructuring, the creation of new direct financial obligations ($2,035,000,000 in aggregate principal) is the material disclosure. The tender offer and redemption are the mechanism by which old debt is replaced with new debt, making this fundamentally a debt issuance event with material capital structure implications.","company_name":"Borr Drilling Ltd","ticker":"BORR","filing_date":"2026-06-30","form":"6-K","submitted_at":null,"items":[{"id":12338,"accession_number":"0001140361-26-026831","item_number":"EX-99.1","item_title":"ef20077044_ex99-1.htm","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The exhibit discloses completion of a tender offer and redemption of senior secured notes due 2028 and 2030, funded by a new debt issuance of $1,100,000,000 of 8.750% Senior Secured Notes due 2032 and $935,000,000 of 9.000% Senior Secured Notes due 2034 (completed June 10, 2026). While the primary event is debt refinancing/restructuring, the creation of new direct financial obligations ($2,035,000,000 in aggregate principal) is the material disclosure. The tender offer and redemption are the mechanism by which old debt is replaced with new debt, making this fundamentally a debt issuance event with material capital structure implications.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-06-30T10:08:16.651015+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":12338,"accession_number":"0001140361-26-026831","item_number":"EX-99.1","item_title":"ef20077044_ex99-1.htm","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The exhibit discloses completion of a tender offer and redemption of senior secured notes due 2028 and 2030, funded by a new debt issuance of $1,100,000,000 of 8.750% Senior Secured Notes due 2032 and $935,000,000 of 9.000% Senior Secured Notes due 2034 (completed June 10, 2026). While the primary event is debt refinancing/restructuring, the creation of new direct financial obligations ($2,035,000,000 in aggregate principal) is the material disclosure. The tender offer and redemption are the mechanism by which old debt is replaced with new debt, making this fundamentally a debt issuance event with material capital structure implications.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-06-30T10:08:16.651015+00:00","company_name":"Borr Drilling Ltd","ticker":"BORR","filing_date":"2026-06-30"}]}