{"filing":{"accession_number":"0001185185-26-002828","cik":"0001759186","ticker":"ZSQR","company_name":"Z Squared Inc.","form":"8-K","filing_date":"2026-07-07","report_date":null,"primary_document":"zsqr8k070726.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1759186/000118518526002828/zsqr8k070726.htm"},"events":[{"id":16508,"run_id":14751,"accession_number":"0001185185-26-002828","anchor_item_number":"1.01","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"Z Squared Inc. entered into an at-the-market (ATM) sales agreement with Roth Capital Partners to offer and sell up to $300 million in common stock shares under an effective shelf registration statement. This dilutive equity issuance is material to investors assessing capital structure and shareholder dilution.","company_name":"Z Squared Inc.","ticker":"ZSQR","filing_date":"2026-07-07","form":"8-K","submitted_at":null,"items":[{"id":14629,"accession_number":"0001185185-26-002828","item_number":"1.01","item_title":"Entry into a Material Definitive","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Z Squared Inc. entered into an at-the-market (ATM) sales agreement with Roth Capital Partners to offer and sell up to $300 million in common stock shares. This is a dilutive equity issuance under an effective shelf registration statement, structured as an ATM offering. The magnitude ($300M) and mechanism (continuous offering of registered shares) are material to investors assessing capital structure and shareholder dilution.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-07T21:09:40.844915+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":14629,"accession_number":"0001185185-26-002828","item_number":"1.01","item_title":"Entry into a Material Definitive","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Z Squared Inc. entered into an at-the-market (ATM) sales agreement with Roth Capital Partners to offer and sell up to $300 million in common stock shares. This is a dilutive equity issuance under an effective shelf registration statement, structured as an ATM offering. The magnitude ($300M) and mechanism (continuous offering of registered shares) are material to investors assessing capital structure and shareholder dilution.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-07T21:09:40.844915+00:00","company_name":"Z Squared Inc.","ticker":"ZSQR","filing_date":"2026-07-07"}]}