{"filing":{"accession_number":"0001185185-26-002793","cik":"0000802257","ticker":"MITI","company_name":"Mitesco, Inc.","form":"8-K","filing_date":"2026-07-02","report_date":null,"primary_document":"miti8k070126.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/802257/000118518526002793/miti8k070126.htm"},"events":[{"id":16034,"run_id":14305,"accession_number":"0001185185-26-002793","anchor_item_number":"1.01","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.88,"summary":"Mitesco entered into a $30 million equity line of credit facility with C/M Capital Partners, L.P., allowing the company to draw capital over 36 months by issuing common stock at a 10% discount to market price, subject to a 4.99% beneficial ownership cap. The company issued a $600,000 Convertible Promissory Note as consideration and agreed to register the shares for resale.","company_name":"Mitesco, Inc.","ticker":"MITI","filing_date":"2026-07-02","form":"8-K","submitted_at":null,"items":[{"id":13985,"accession_number":"0001185185-26-002793","item_number":"1.01","item_title":"Entry into a Material Definitive","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Mitesco entered into a Common Stock Purchase Agreement with an institutional investor committing to purchase up to $30 million of common stock over 36 months, structured as an \"equity line of credit.\" The company issued a $600,000 Convertible Promissory Note as consideration and agreed to register the shares. This is a classic dilutive equity financing arrangement where the company retains discretion to draw down capital by issuing shares at a 10% discount to market price, subject to a 4.99% beneficial ownership cap. The press release confirms this is an \"equity line of credit\" facility, a continuous offering mechanism that will dilute existing shareholders.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-06T10:03:57.650295+00:00","company_name":"","ticker":null,"filing_date":""},{"id":13988,"accession_number":"0001185185-26-002793","item_number":"8.01","item_title":"Other Events.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Mitesco has executed an equity line of credit facility for up to $30 million with C/M Capital Partners, L.P., allowing the Company to draw funding over 36 months. The agreement includes stock issuance at a 10% discount to market price, with the Company expecting to file a registration statement to make shares free-trading. This is a dilutive equity financing mechanism typical of small-cap issuers raising capital, and the press release explicitly notes the pricing discount and equity component, making it a material dilutive issuance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-06T10:03:57.650295+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":16035,"run_id":14305,"accession_number":"0001185185-26-002793","anchor_item_number":"3.02","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"Mitesco issued over 4.5 million shares of restricted common stock in unregistered private placements under Regulation D exemptions, including 454,052 shares for Series X Preferred dividends, 3,698,147 shares for Series A Preferred redemptions, 700,000 shares for consulting services, and 400,000 shares as management incentives.","company_name":"Mitesco, Inc.","ticker":"MITI","filing_date":"2026-07-02","form":"8-K","submitted_at":null,"items":[{"id":13986,"accession_number":"0001185185-26-002793","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Item 3.02 discloses multiple unregistered equity issuances totaling over 4.5 million shares of restricted common stock issued pursuant to Regulation D private placement exemptions. These include: (1) 454,052 shares for Series X Preferred dividend payments; (2) 3,698,147 shares for Series A Preferred redemptions; (3) 700,000 shares for consulting services; and (4) 400,000 shares as management incentives. The filing explicitly states these securities \"have not been registered under the Securities Act of 1933 and may not be offered or sold in the United States absent registration or an applicable exemption.\" The supplemental press release (EX-99.1) further discloses a $30 million equity line of credit facility with pricing at a 10% discount to market, which represents substantial dilutive capital raising activity typical of small-cap issuers under financial stress.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-06T10:03:57.650295+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":16036,"run_id":14305,"accession_number":"0001185185-26-002793","anchor_item_number":"5.02","event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.92,"summary":"Mitesco granted 200,000 shares of restricted common stock to the CEO and 200,000 shares to the Chairman of the Board as an incentive bonus for the first half of FY2026.","company_name":"Mitesco, Inc.","ticker":"MITI","filing_date":"2026-07-02","form":"8-K","submitted_at":null,"items":[{"id":13987,"accession_number":"0001185185-26-002793","item_number":"5.02","item_title":"Departure of Directors","event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.92,"reasoning":"The Item 5.02 disclosure centers on the issuance of 200,000 shares of restricted common stock to the CEO and 200,000 shares to the Chairman of the Board as \"incentive bonus for the first half of FY2026.\" This is a compensatory arrangement—an equity grant to named executives—which is the core definition of exec_compensation. While the supplemental exhibit discusses a $30 million financing facility (which would be debt_issuance or dilutive_issuance), the Item 5.02 section itself is explicitly about executive compensation, not the financing transaction.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-06T10:03:57.650295+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":13985,"accession_number":"0001185185-26-002793","item_number":"1.01","item_title":"Entry into a Material Definitive","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Mitesco entered into a Common Stock Purchase Agreement with an institutional investor committing to purchase up to $30 million of common stock over 36 months, structured as an \"equity line of credit.\" The company issued a $600,000 Convertible Promissory Note as consideration and agreed to register the shares. This is a classic dilutive equity financing arrangement where the company retains discretion to draw down capital by issuing shares at a 10% discount to market price, subject to a 4.99% beneficial ownership cap. The press release confirms this is an \"equity line of credit\" facility, a continuous offering mechanism that will dilute existing shareholders.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-06T10:03:57.650295+00:00","company_name":"Mitesco, Inc.","ticker":"MITI","filing_date":"2026-07-02"},{"id":13986,"accession_number":"0001185185-26-002793","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Item 3.02 discloses multiple unregistered equity issuances totaling over 4.5 million shares of restricted common stock issued pursuant to Regulation D private placement exemptions. These include: (1) 454,052 shares for Series X Preferred dividend payments; (2) 3,698,147 shares for Series A Preferred redemptions; (3) 700,000 shares for consulting services; and (4) 400,000 shares as management incentives. The filing explicitly states these securities \"have not been registered under the Securities Act of 1933 and may not be offered or sold in the United States absent registration or an applicable exemption.\" The supplemental press release (EX-99.1) further discloses a $30 million equity line of credit facility with pricing at a 10% discount to market, which represents substantial dilutive capital raising activity typical of small-cap issuers under financial stress.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-06T10:03:57.650295+00:00","company_name":"Mitesco, Inc.","ticker":"MITI","filing_date":"2026-07-02"},{"id":13987,"accession_number":"0001185185-26-002793","item_number":"5.02","item_title":"Departure of Directors","event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.92,"reasoning":"The Item 5.02 disclosure centers on the issuance of 200,000 shares of restricted common stock to the CEO and 200,000 shares to the Chairman of the Board as \"incentive bonus for the first half of FY2026.\" This is a compensatory arrangement—an equity grant to named executives—which is the core definition of exec_compensation. While the supplemental exhibit discusses a $30 million financing facility (which would be debt_issuance or dilutive_issuance), the Item 5.02 section itself is explicitly about executive compensation, not the financing transaction.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-06T10:03:57.650295+00:00","company_name":"Mitesco, Inc.","ticker":"MITI","filing_date":"2026-07-02"},{"id":13988,"accession_number":"0001185185-26-002793","item_number":"8.01","item_title":"Other Events.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Mitesco has executed an equity line of credit facility for up to $30 million with C/M Capital Partners, L.P., allowing the Company to draw funding over 36 months. The agreement includes stock issuance at a 10% discount to market price, with the Company expecting to file a registration statement to make shares free-trading. This is a dilutive equity financing mechanism typical of small-cap issuers raising capital, and the press release explicitly notes the pricing discount and equity component, making it a material dilutive issuance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-06T10:03:57.650295+00:00","company_name":"Mitesco, Inc.","ticker":"MITI","filing_date":"2026-07-02"}]}