{"filing":{"accession_number":"0001193125-26-246229","cik":"0001674862","ticker":"ASH","company_name":"ASHLAND INC.","form":"8-K","filing_date":"2026-05-29","report_date":null,"primary_document":"ash-20260528.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1674862/000119312526246229/ash-20260528.htm"},"events":[{"id":8087,"run_id":7100,"accession_number":"0001193125-26-246229","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"Ashland entered into a Second Amended and Restated Credit Agreement on May 28, 2026, providing a $500 million five-year revolving credit facility. This material financing arrangement affects the company's capital structure and liquidity position.","company_name":"ASHLAND INC.","ticker":"ASH","filing_date":"2026-05-29","form":"8-K","submitted_at":null,"items":[{"id":2668,"accession_number":"0001193125-26-246229","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"Ashland entered into a Second Amended and Restated Credit Agreement on May 28, 2026, providing a $500 million five-year revolving credit facility. While this is a material financing arrangement disclosed under Item 1.01 (Entry into a Material Definitive Agreement), it is a refinancing/amendment of existing credit facilities rather than a traditional M\u0026A transaction. The event is material to investors as it affects the company's capital structure and liquidity position, but the classification as \"ma_activity\" is somewhat imperfect—this is more accurately a material financing arrangement. However, given the taxonomy constraints and that Item 1.01 encompasses material definitive agreements beyond M\u0026A, \"ma_activity\" is the closest fit, though \"other_material\" would also be defensible.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-30T02:10:33.288924+00:00","company_name":"","ticker":null,"filing_date":""},{"id":2669,"accession_number":"0001193125-26-246229","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.45,"reasoning":"Item 2.03 discloses creation of a direct financial obligation by reference to Item 1.01 (Entry into a Material Definitive Agreement). Without the full text of Item 1.01, the specific nature of the obligation cannot be determined. The obligation could relate to debt, lease arrangements, or other financial commitments. Given the materiality threshold of Item 2.03 and the cross-reference structure, this is material but the precise event type (e.g., covenant_breach, ma_activity, or other) cannot be confidently assigned without seeing the underlying agreement details.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-30T02:10:33.288924+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":2668,"accession_number":"0001193125-26-246229","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"Ashland entered into a Second Amended and Restated Credit Agreement on May 28, 2026, providing a $500 million five-year revolving credit facility. While this is a material financing arrangement disclosed under Item 1.01 (Entry into a Material Definitive Agreement), it is a refinancing/amendment of existing credit facilities rather than a traditional M\u0026A transaction. The event is material to investors as it affects the company's capital structure and liquidity position, but the classification as \"ma_activity\" is somewhat imperfect—this is more accurately a material financing arrangement. However, given the taxonomy constraints and that Item 1.01 encompasses material definitive agreements beyond M\u0026A, \"ma_activity\" is the closest fit, though \"other_material\" would also be defensible.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-30T02:10:33.288924+00:00","company_name":"ASHLAND INC.","ticker":"ASH","filing_date":"2026-05-29"},{"id":2669,"accession_number":"0001193125-26-246229","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.45,"reasoning":"Item 2.03 discloses creation of a direct financial obligation by reference to Item 1.01 (Entry into a Material Definitive Agreement). Without the full text of Item 1.01, the specific nature of the obligation cannot be determined. The obligation could relate to debt, lease arrangements, or other financial commitments. Given the materiality threshold of Item 2.03 and the cross-reference structure, this is material but the precise event type (e.g., covenant_breach, ma_activity, or other) cannot be confidently assigned without seeing the underlying agreement details.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-30T02:10:33.288924+00:00","company_name":"ASHLAND INC.","ticker":"ASH","filing_date":"2026-05-29"}]}