{"filing":{"accession_number":"0001171843-26-004920","cik":"0001296484","ticker":"TOPS","company_name":"TOP SHIPS INC.","form":"6-K","filing_date":"2026-07-28","report_date":"2026-07-28","primary_document":"f6k_072826.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1296484/000117184326004920/f6k_072826.htm"},"events":[{"id":20984,"run_id":18905,"accession_number":"0001171843-26-004920","anchor_item_number":"EX-99.1","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"summary":"TOP Ships announced the sale of 100% of shares in a special purpose vehicle (SPV) holding a shipbuilding contract for a 47,499 dwt MR tanker to related party Rubico Inc. for approximately $6.5 million, expected to close by September 30, 2026. This constitutes a material disposition of an asset (the newbuilding vessel contract) and was approved by an independent special committee with a fairness opinion, meeting the criteria for ma_activity disclosure under Item 1.02 or 2.01 of Form 8-K equivalent standards.","company_name":"TOP SHIPS INC.","ticker":"TOPS","filing_date":"2026-07-28","form":"6-K","submitted_at":null,"items":[{"id":20504,"accession_number":"0001171843-26-004920","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 sale of 100% of shares in a special purpose vehicle (SPV) holding a shipbuilding contract for a 47,499 dwt MR tanker to related party Rubico Inc. for approximately $6.5 million, expected to close by September 30, 2026. This constitutes a material disposition of an asset (the newbuilding vessel contract) and was approved by an independent special committee with a fairness opinion, meeting the criteria for ma_activity disclosure under Item 1.02 or 2.01 of Form 8-K equivalent standards.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-07-28T15:34:38.666106+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":20504,"accession_number":"0001171843-26-004920","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 sale of 100% of shares in a special purpose vehicle (SPV) holding a shipbuilding contract for a 47,499 dwt MR tanker to related party Rubico Inc. for approximately $6.5 million, expected to close by September 30, 2026. This constitutes a material disposition of an asset (the newbuilding vessel contract) and was approved by an independent special committee with a fairness opinion, meeting the criteria for ma_activity disclosure under Item 1.02 or 2.01 of Form 8-K equivalent standards.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-07-28T15:34:38.666106+00:00","company_name":"TOP SHIPS INC.","ticker":"TOPS","filing_date":"2026-07-28"}]}