{"filing":{"accession_number":"0001193125-26-303153","cik":"0000879526","ticker":"WNC","company_name":"WABASH NATIONAL Corp","form":"8-K","filing_date":"2026-07-14","report_date":null,"primary_document":"d32775d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/879526/000119312526303153/d32775d8k.htm"},"events":[{"id":17836,"run_id":15998,"accession_number":"0001193125-26-303153","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.93,"summary":"Wabash National entered into a Fifth Amendment to its Credit Agreement permitting up to $150 million in additional indebtedness and commenced a private offering of $100 million aggregate principal amount of convertible senior unsecured notes due 2032 (with an option for an additional $15 million), representing a material creation of new direct financial obligations.","company_name":"WABASH NATIONAL Corp","ticker":"WNC","filing_date":"2026-07-14","form":"8-K","submitted_at":null,"items":[{"id":16450,"accession_number":"0001193125-26-303153","item_number":"1.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Item 1.01 discloses entry into a Fifth Amendment to the Credit Agreement permitting incurrence of up to $150 million in additional indebtedness through a convertible notes offering. The supplemental exhibits confirm Wabash is conducting a private offering of $100 million convertible senior notes due 2032, with an option for an additional $15 million. This is a material creation of new direct financial obligations, distinct from a covenant breach or refinancing of existing debt.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-14T20:05:49.313657+00:00","company_name":"","ticker":null,"filing_date":""},{"id":16451,"accession_number":"0001193125-26-303153","item_number":"2.02","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses Wabash's announcement of a private offering of $100 million convertible senior notes due 2032 to qualified institutional buyers under Rule 144A, with an option for an additional $15 million. Convertible notes are inherently dilutive securities that can be converted into common stock at the holder's election. While the Item 2.02 heading references \"Results of Operations,\" the substantive disclosure centers on the convertible debt issuance and preliminary financial information furnished in connection with the offering. The convertible nature and equity conversion feature make this a dilutive issuance event.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-14T20:05:49.313657+00:00","company_name":"","ticker":null,"filing_date":""},{"id":16452,"accession_number":"0001193125-26-303153","item_number":"7.01","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Wabash announced a private offering of $100 million aggregate principal amount of convertible senior unsecured notes due 2032 (with an option for an additional $15 million), which are convertible into common stock at the holder's election. This is a dilutive issuance of convertible debt securities that will result in potential equity dilution to existing shareholders upon conversion. The filing explicitly states the notes \"will be senior, unsecured obligations\" and noteholders \"will have the right to convert their notes in certain circumstances,\" making this a classic convertible debt offering that poses dilution risk to common stockholders.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-14T20:05:49.313657+00:00","company_name":"","ticker":null,"filing_date":""},{"id":16453,"accession_number":"0001193125-26-303153","item_number":"8.01","item_title":"Other Events.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses Wabash's commencement of a private offering of $100 million aggregate principal amount of convertible senior unsecured notes due 2032, with an option for underwriters to purchase an additional $15 million. This is a material creation of a new direct financial obligation. While the filing also includes preliminary Q2 2026 financial results showing net losses and declining sales, the primary event disclosed in Item 8.01 is the debt offering announcement, making debt_issuance the most appropriate classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-14T20:05:49.313657+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":16450,"accession_number":"0001193125-26-303153","item_number":"1.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Item 1.01 discloses entry into a Fifth Amendment to the Credit Agreement permitting incurrence of up to $150 million in additional indebtedness through a convertible notes offering. The supplemental exhibits confirm Wabash is conducting a private offering of $100 million convertible senior notes due 2032, with an option for an additional $15 million. This is a material creation of new direct financial obligations, distinct from a covenant breach or refinancing of existing debt.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-14T20:05:49.313657+00:00","company_name":"WABASH NATIONAL Corp","ticker":"WNC","filing_date":"2026-07-14"},{"id":16451,"accession_number":"0001193125-26-303153","item_number":"2.02","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses Wabash's announcement of a private offering of $100 million convertible senior notes due 2032 to qualified institutional buyers under Rule 144A, with an option for an additional $15 million. Convertible notes are inherently dilutive securities that can be converted into common stock at the holder's election. While the Item 2.02 heading references \"Results of Operations,\" the substantive disclosure centers on the convertible debt issuance and preliminary financial information furnished in connection with the offering. The convertible nature and equity conversion feature make this a dilutive issuance event.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-14T20:05:49.313657+00:00","company_name":"WABASH NATIONAL Corp","ticker":"WNC","filing_date":"2026-07-14"},{"id":16452,"accession_number":"0001193125-26-303153","item_number":"7.01","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Wabash announced a private offering of $100 million aggregate principal amount of convertible senior unsecured notes due 2032 (with an option for an additional $15 million), which are convertible into common stock at the holder's election. This is a dilutive issuance of convertible debt securities that will result in potential equity dilution to existing shareholders upon conversion. The filing explicitly states the notes \"will be senior, unsecured obligations\" and noteholders \"will have the right to convert their notes in certain circumstances,\" making this a classic convertible debt offering that poses dilution risk to common stockholders.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-14T20:05:49.313657+00:00","company_name":"WABASH NATIONAL Corp","ticker":"WNC","filing_date":"2026-07-14"},{"id":16453,"accession_number":"0001193125-26-303153","item_number":"8.01","item_title":"Other Events.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses Wabash's commencement of a private offering of $100 million aggregate principal amount of convertible senior unsecured notes due 2032, with an option for underwriters to purchase an additional $15 million. This is a material creation of a new direct financial obligation. While the filing also includes preliminary Q2 2026 financial results showing net losses and declining sales, the primary event disclosed in Item 8.01 is the debt offering announcement, making debt_issuance the most appropriate classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-14T20:05:49.313657+00:00","company_name":"WABASH NATIONAL Corp","ticker":"WNC","filing_date":"2026-07-14"}]}