{"filing":{"accession_number":"0001193125-26-365796","cik":"0000106040","ticker":"WDC","company_name":"WESTERN DIGITAL CORP","form":"8-K","filing_date":"2026-08-26","report_date":"2026-08-26","primary_document":"d376254d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/106040/000119312526365796/d376254d8k.htm"},"events":[{"id":29590,"run_id":27100,"accession_number":"0001193125-26-365796","anchor_item_number":"8.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"summary":"Western Digital entered into exchange agreements to retire approximately $191.0 million in convertible notes through a combination of cash ($192.7 million) and equity issuance (Exchange Shares). The transaction materially restructures the company's capital structure by converting debt obligations into equity.","company_name":"WESTERN DIGITAL CORP","ticker":"WDC","filing_date":"2026-08-26","form":"8-K","submitted_at":null,"items":[{"id":31916,"accession_number":"0001193125-26-365796","item_number":"3.02","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Item 3.02 explicitly discloses unregistered sales of equity securities (the \"Exchange Shares\") undertaken in reliance on Section 4(a)(2) of the Securities Act. This is a classic dilutive issuance structure — a private placement of equity securities exempt from registration. The reference to Item 8.01 for details on the \"Exchange Transactions\" indicates a material equity transaction, typical of capital-raising activities at public companies.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-26T10:08:54.020160+00:00","company_name":"","ticker":null,"filing_date":""},{"id":31917,"accession_number":"0001193125-26-365796","item_number":"8.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.35,"reasoning":"Western Digital entered into exchange agreements to retire approximately $191.0 million in convertible notes through a combination of cash ($192.7 million) and equity issuance. While this involves debt retirement rather than new debt creation, the transaction materially affects the company's capital structure and involves a significant dilutive equity issuance (Exchange Shares based on conversion value). The event is material but does not cleanly fit the standard debt_issuance category, which typically covers new obligations rather than debt retirement via equity exchange.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-26T10:08:54.020160+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":31916,"accession_number":"0001193125-26-365796","item_number":"3.02","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Item 3.02 explicitly discloses unregistered sales of equity securities (the \"Exchange Shares\") undertaken in reliance on Section 4(a)(2) of the Securities Act. This is a classic dilutive issuance structure — a private placement of equity securities exempt from registration. The reference to Item 8.01 for details on the \"Exchange Transactions\" indicates a material equity transaction, typical of capital-raising activities at public companies.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-26T10:08:54.020160+00:00","company_name":"WESTERN DIGITAL CORP","ticker":"WDC","filing_date":"2026-08-26"},{"id":31917,"accession_number":"0001193125-26-365796","item_number":"8.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.35,"reasoning":"Western Digital entered into exchange agreements to retire approximately $191.0 million in convertible notes through a combination of cash ($192.7 million) and equity issuance. While this involves debt retirement rather than new debt creation, the transaction materially affects the company's capital structure and involves a significant dilutive equity issuance (Exchange Shares based on conversion value). The event is material but does not cleanly fit the standard debt_issuance category, which typically covers new obligations rather than debt retirement via equity exchange.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-26T10:08:54.020160+00:00","company_name":"WESTERN DIGITAL CORP","ticker":"WDC","filing_date":"2026-08-26"}]}