{"filing":{"accession_number":"0001193125-26-371250","cik":"0002029297","ticker":"GTAO","company_name":"Grayscale Bittensor Trust (TAO)","form":"8-K","filing_date":"2026-08-27","report_date":"2026-08-25","primary_document":"gtao-20260825.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2029297/000119312526371250/gtao-20260825.htm"},"events":[{"id":29999,"run_id":27496,"accession_number":"0001193125-26-371250","anchor_item_number":"3.02","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"The Trust issued 296,200 shares in private placement transactions to accredited investors under Rule 506(c) of Regulation D, exempt from Securities Act registration. The filing explicitly discloses unregistered equity sales totaling $1,306,098 in aggregate value, representing a material capital raise. This is a classic dilutive issuance disclosure under Item 3.02, with the Trust's outstanding share count increasing to 2,693,500 shares as of the filing date.","company_name":"Grayscale Bittensor Trust (TAO)","ticker":"GTAO","filing_date":"2026-08-27","form":"8-K","submitted_at":null,"items":[{"id":32475,"accession_number":"0001193125-26-371250","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Trust issued 296,200 shares in private placement transactions to accredited investors under Rule 506(c) of Regulation D, exempt from Securities Act registration. The filing explicitly discloses unregistered equity sales totaling $1,306,098 in aggregate value, representing a material capital raise. This is a classic dilutive issuance disclosure under Item 3.02, with the Trust's outstanding share count increasing to 2,693,500 shares as of the filing date.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-27T20:07:19.715252+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":32475,"accession_number":"0001193125-26-371250","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Trust issued 296,200 shares in private placement transactions to accredited investors under Rule 506(c) of Regulation D, exempt from Securities Act registration. The filing explicitly discloses unregistered equity sales totaling $1,306,098 in aggregate value, representing a material capital raise. This is a classic dilutive issuance disclosure under Item 3.02, with the Trust's outstanding share count increasing to 2,693,500 shares as of the filing date.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-27T20:07:19.715252+00:00","company_name":"Grayscale Bittensor Trust (TAO)","ticker":"GTAO","filing_date":"2026-08-27"}]}