{"filing":{"accession_number":"0001193125-26-347123","cik":"0002026053","ticker":"PS","company_name":"PERSHING SQUARE INC.","form":"8-K","filing_date":"2026-08-12","report_date":"2026-08-12","primary_document":"ps-20260813.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2026053/000119312526347123/ps-20260813.htm"},"events":[{"id":27347,"run_id":24913,"accession_number":"0001193125-26-347123","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"Pershing Square Inc. disclosed its second quarter 2026 financial results on August 12, 2026, via press release and earnings presentation. The disclosure includes detailed GAAP income statements, balance sheet highlights, assets under management data, and fee-related earnings metrics for the period ended June 30, 2026.","company_name":"PERSHING SQUARE INC.","ticker":"PS","filing_date":"2026-08-12","form":"8-K","submitted_at":null,"items":[{"id":28833,"accession_number":"0001193125-26-347123","item_number":"2.02","item_title":"Results of Operations and Financial Condition","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Pershing Square Inc. disclosed its second quarter 2026 financial results on August 12, 2026, via a press release and earnings presentation attached as Exhibit 99.1. The filing includes detailed GAAP income statements, balance sheet highlights, assets under management data, and fee-related earnings metrics for the period ended June 30, 2026. This is a standard quarterly earnings release disclosure under Item 2.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-12T21:06:43.657434+00:00","company_name":"","ticker":null,"filing_date":""},{"id":28834,"accession_number":"0001193125-26-347123","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses Pershing Square Inc.'s second quarter 2026 financial results, including GAAP income statement, management fee revenue, assets under management, and distributable earnings. The exhibit (EX-99.1) is titled \"Pershing Square Inc. Reports Second Quarter 2026 Results\" and contains detailed earnings presentation materials with quarterly financial statements and metrics. This is a standard quarterly earnings release disclosure under Item 7.01 (Regulation FD Disclosure).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-12T21:06:43.657434+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":28833,"accession_number":"0001193125-26-347123","item_number":"2.02","item_title":"Results of Operations and Financial Condition","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Pershing Square Inc. disclosed its second quarter 2026 financial results on August 12, 2026, via a press release and earnings presentation attached as Exhibit 99.1. The filing includes detailed GAAP income statements, balance sheet highlights, assets under management data, and fee-related earnings metrics for the period ended June 30, 2026. This is a standard quarterly earnings release disclosure under Item 2.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-12T21:06:43.657434+00:00","company_name":"PERSHING SQUARE INC.","ticker":"PS","filing_date":"2026-08-12"},{"id":28834,"accession_number":"0001193125-26-347123","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses Pershing Square Inc.'s second quarter 2026 financial results, including GAAP income statement, management fee revenue, assets under management, and distributable earnings. The exhibit (EX-99.1) is titled \"Pershing Square Inc. Reports Second Quarter 2026 Results\" and contains detailed earnings presentation materials with quarterly financial statements and metrics. This is a standard quarterly earnings release disclosure under Item 7.01 (Regulation FD Disclosure).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-12T21:06:43.657434+00:00","company_name":"PERSHING SQUARE INC.","ticker":"PS","filing_date":"2026-08-12"}]}