{"filing":{"accession_number":"0001171843-26-005592","cik":"0001296484","ticker":"TOPS","company_name":"TOP SHIPS INC.","form":"6-K","filing_date":"2026-08-17","report_date":"2026-07-29","primary_document":"f6k_081726.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1296484/000117184326005592/f6k_081726.htm"},"events":[{"id":28282,"run_id":25859,"accession_number":"0001171843-26-005592","anchor_item_number":"EX-99.1","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"summary":"TOP Ships has entered into a share purchase agreement to acquire three special purpose vehicles (SPVs), each holding a shipbuilding contract for high-specification MR tankers. The acquisition represents a material capital deployment ($7.4 million net consideration) with significant revenue implications (~$141 million gross revenue backlog from the three vessels alone, bringing total backlog to ~$929 million). The transaction was approved by an independent special committee with a fairness opinion, and closing is expected by September 30, 2026, meeting the definition of material acquisition activity under Item 1.01.","company_name":"TOP SHIPS INC.","ticker":"TOPS","filing_date":"2026-08-17","form":"6-K","submitted_at":null,"items":[{"id":30172,"accession_number":"0001171843-26-005592","item_number":"EX-99.1","item_title":"exh_991.htm","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"TOP Ships has entered into a share purchase agreement to acquire three special purpose vehicles (SPVs), each holding a shipbuilding contract for high-specification MR tankers. The acquisition represents a material capital deployment ($7.4 million net consideration) with significant revenue implications (~$141 million gross revenue backlog from the three vessels alone, bringing total backlog to ~$929 million). The transaction was approved by an independent special committee with a fairness opinion, and closing is expected by September 30, 2026, meeting the definition of material acquisition activity under Item 1.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-08-17T20:22:01.948334+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":30172,"accession_number":"0001171843-26-005592","item_number":"EX-99.1","item_title":"exh_991.htm","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"TOP Ships has entered into a share purchase agreement to acquire three special purpose vehicles (SPVs), each holding a shipbuilding contract for high-specification MR tankers. The acquisition represents a material capital deployment ($7.4 million net consideration) with significant revenue implications (~$141 million gross revenue backlog from the three vessels alone, bringing total backlog to ~$929 million). The transaction was approved by an independent special committee with a fairness opinion, and closing is expected by September 30, 2026, meeting the definition of material acquisition activity under Item 1.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-08-17T20:22:01.948334+00:00","company_name":"TOP SHIPS INC.","ticker":"TOPS","filing_date":"2026-08-17"}]}