{"filing":{"accession_number":"0001193125-26-347884","cik":"0000879526","ticker":"WNC","company_name":"WABASH NATIONAL Corp","form":"8-K","filing_date":"2026-08-13","report_date":"2026-08-12","primary_document":"d53407d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/879526/000119312526347884/d53407d8k.htm"},"events":[{"id":27499,"run_id":25069,"accession_number":"0001193125-26-347884","anchor_item_number":"2.03","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"Wabash National entered into a Sixth Amendment to its Second Amended and Restated Credit Agreement on August 12, 2026, amending its existing $300 million revolving credit facility with an option to increase by up to $175 million. The amendment modifies key terms including the maturity date (August 12, 2031) and financial covenants, constituting a material refinancing of the Company's primary credit facility.","company_name":"WABASH NATIONAL Corp","ticker":"WNC","filing_date":"2026-08-13","form":"8-K","submitted_at":null,"items":[{"id":29070,"accession_number":"0001193125-26-347884","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":"Wabash National entered into a Sixth Amendment to its Second Amended and Restated Credit Agreement on August 12, 2026, which amends an existing $300 million revolving credit facility with an option to increase by up to $175 million. While this is technically an amendment to an existing credit agreement rather than a new debt issuance, Item 1.01 (Entry into a Material Definitive Agreement) and the detailed disclosure of credit terms, borrowing base, interest rates, covenants, and events of default indicate this is a material refinancing or restructuring of the Company's primary credit facility. The amendment appears to modify key terms including the maturity date (August 12, 2031) and financial covenants, making it a material financial obligation event.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-13T11:30:47.594648+00:00","company_name":"","ticker":null,"filing_date":""},{"id":29071,"accession_number":"0001193125-26-347884","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 the dedicated disclosure item for creation of direct financial obligations, typically debt issuances. The filing incorporates Item 1.01 by reference, which commonly covers material acquisitions or financing transactions. The Item 2.03 heading itself signals a new debt obligation or credit facility has been created.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-13T11:30:47.594648+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":29070,"accession_number":"0001193125-26-347884","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":"Wabash National entered into a Sixth Amendment to its Second Amended and Restated Credit Agreement on August 12, 2026, which amends an existing $300 million revolving credit facility with an option to increase by up to $175 million. While this is technically an amendment to an existing credit agreement rather than a new debt issuance, Item 1.01 (Entry into a Material Definitive Agreement) and the detailed disclosure of credit terms, borrowing base, interest rates, covenants, and events of default indicate this is a material refinancing or restructuring of the Company's primary credit facility. The amendment appears to modify key terms including the maturity date (August 12, 2031) and financial covenants, making it a material financial obligation event.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-13T11:30:47.594648+00:00","company_name":"WABASH NATIONAL Corp","ticker":"WNC","filing_date":"2026-08-13"},{"id":29071,"accession_number":"0001193125-26-347884","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 the dedicated disclosure item for creation of direct financial obligations, typically debt issuances. The filing incorporates Item 1.01 by reference, which commonly covers material acquisitions or financing transactions. The Item 2.03 heading itself signals a new debt obligation or credit facility has been created.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-13T11:30:47.594648+00:00","company_name":"WABASH NATIONAL Corp","ticker":"WNC","filing_date":"2026-08-13"}]}