{"filing":{"accession_number":"0001171843-26-004712","cik":"0001296484","ticker":"TOPS","company_name":"TOP SHIPS INC.","form":"6-K","filing_date":"2026-07-16","report_date":null,"primary_document":"f6k_071626.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1296484/000117184326004712/f6k_071626.htm"},"events":[{"id":18321,"run_id":16467,"accession_number":"0001171843-26-004712","anchor_item_number":"EX-99.1","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"summary":"TOP Ships announced the cancellation of a previously contemplated acquisition of a Dubai real estate portfolio, with a $23.5 million advance payment to be refunded. This represents termination of a material transaction that was announced on November 28, 2025, and involves a significant capital commitment being released back to the company. The decision by the special committee of independent directors and the material financial impact (refund of $23.5 million) constitute a material M\u0026A activity event under the termination of a material acquisition.","company_name":"TOP SHIPS INC.","ticker":"TOPS","filing_date":"2026-07-16","form":"6-K","submitted_at":null,"items":[{"id":17097,"accession_number":"0001171843-26-004712","item_number":"EX-99.1","item_title":"exh_991.htm","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"TOP Ships announced the cancellation of a previously contemplated acquisition of a Dubai real estate portfolio, with a $23.5 million advance payment to be refunded. This represents termination of a material transaction that was announced on November 28, 2025, and involves a significant capital commitment being released back to the company. The decision by the special committee of independent directors and the material financial impact (refund of $23.5 million) constitute a material M\u0026A activity event under the termination of a material acquisition.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-07-16T13:00:39.580124+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":17097,"accession_number":"0001171843-26-004712","item_number":"EX-99.1","item_title":"exh_991.htm","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"TOP Ships announced the cancellation of a previously contemplated acquisition of a Dubai real estate portfolio, with a $23.5 million advance payment to be refunded. This represents termination of a material transaction that was announced on November 28, 2025, and involves a significant capital commitment being released back to the company. The decision by the special committee of independent directors and the material financial impact (refund of $23.5 million) constitute a material M\u0026A activity event under the termination of a material acquisition.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-07-16T13:00:39.580124+00:00","company_name":"TOP SHIPS INC.","ticker":"TOPS","filing_date":"2026-07-16"}]}