{"filing":{"accession_number":"0001193125-26-328710","cik":"0001674862","ticker":"ASH","company_name":"ASHLAND INC.","form":"8-K","filing_date":"2026-07-31","report_date":"2026-07-30","primary_document":"ash-20260730.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1674862/000119312526328710/ash-20260730.htm"},"events":[{"id":22426,"run_id":20286,"accession_number":"0001193125-26-328710","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.82,"summary":"Ashland entered into the Fifth Amendment to its Receivables Purchase Agreement on July 30, 2026, extending its accounts receivable securitization facility through July 28, 2028 with commitments of up to $70 million. This amendment creates or modifies a direct financial obligation that functions as a source of liquidity and financing.","company_name":"ASHLAND INC.","ticker":"ASH","filing_date":"2026-07-31","form":"8-K","submitted_at":null,"items":[{"id":22363,"accession_number":"0001193125-26-328710","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Ashland entered into the Fifth Amendment to its Receivables Purchase Agreement on July 30, 2026, extending the accounts receivable securitization facility through July 28, 2028 with commitments of up to $70 million. This amendment creates or modifies a direct financial obligation—a securitization facility that functions as a source of liquidity and financing. While securitization facilities are distinct from traditional debt issuance, they represent a material creation or renewal of a financial obligation and are typically disclosed under Item 1.01 as material definitive agreements affecting the registrant's capital structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-01T00:17:42.275642+00:00","company_name":"","ticker":null,"filing_date":""},{"id":22364,"accession_number":"0001193125-26-328710","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":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 2.03 is filed and incorporates Item 1.01 by reference, which typically discloses material acquisitions, dispositions, or creation of direct financial obligations. The Item 2.03 heading explicitly references \"Creation of a Direct Financial Obligation,\" which is the hallmark of debt issuance. Without access to Item 1.01 details, debt issuance is the most probable classification for this Item 2.03 disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-01T00:17:42.275642+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":22363,"accession_number":"0001193125-26-328710","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Ashland entered into the Fifth Amendment to its Receivables Purchase Agreement on July 30, 2026, extending the accounts receivable securitization facility through July 28, 2028 with commitments of up to $70 million. This amendment creates or modifies a direct financial obligation—a securitization facility that functions as a source of liquidity and financing. While securitization facilities are distinct from traditional debt issuance, they represent a material creation or renewal of a financial obligation and are typically disclosed under Item 1.01 as material definitive agreements affecting the registrant's capital structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-01T00:17:42.275642+00:00","company_name":"ASHLAND INC.","ticker":"ASH","filing_date":"2026-07-31"},{"id":22364,"accession_number":"0001193125-26-328710","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":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 2.03 is filed and incorporates Item 1.01 by reference, which typically discloses material acquisitions, dispositions, or creation of direct financial obligations. The Item 2.03 heading explicitly references \"Creation of a Direct Financial Obligation,\" which is the hallmark of debt issuance. Without access to Item 1.01 details, debt issuance is the most probable classification for this Item 2.03 disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-01T00:17:42.275642+00:00","company_name":"ASHLAND INC.","ticker":"ASH","filing_date":"2026-07-31"}]}