{"filing":{"accession_number":"0001193125-26-397298","cik":"0001005229","ticker":"CMCO","company_name":"COLUMBUS MCKINNON CORP","form":"8-K","filing_date":"2026-09-22","report_date":"2026-09-21","primary_document":"d166585d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1005229/000119312526397298/d166585d8k.htm"},"events":[{"id":34212,"run_id":31481,"accession_number":"0001193125-26-397298","anchor_item_number":"2.03","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"Columbus McKinnon amended its existing credit agreement on September 21, 2026, repricing its $1,453 million Term Loan B and $500 million Revolving Credit Facility by reducing the applicable interest rate margin by 50 basis points. The repricing is expected to reduce annual cash interest expense by at least $7.3 million, materially affecting the company's direct financial obligations and debt structure.","company_name":"COLUMBUS MCKINNON CORP","ticker":"CMCO","filing_date":"2026-09-22","form":"8-K","submitted_at":null,"items":[{"id":37888,"accession_number":"0001193125-26-397298","item_number":"1.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Columbus McKinnon amended its existing credit agreement on September 21, 2026, refinancing $1,452.9 million in Term Loan B facilities and reducing interest rate margins by 50 basis points on both the term loan and revolving facility. While this is technically a refinancing/repricing rather than a new debt issuance, it constitutes a material amendment to the company's direct financial obligations that affects the terms and economics of existing debt. The company expects to reduce annual cash interest expense by at least $7.3 million, demonstrating materiality. This is best classified as debt_issuance under the broad definition of \"creation of a new direct financial obligation\" or amendment of a credit facility, though it could also be viewed as a routine refinancing. The Item 1.01 designation and the material interest savings support materiality.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-22T12:40:46.451373+00:00","company_name":"","ticker":null,"filing_date":""},{"id":37889,"accession_number":"0001193125-26-397298","item_number":"2.03","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Columbus McKinnon completed an amendment to its existing credit agreement on September 21, 2026, repricing its $1,453 million Term Loan B and $500 million Revolving Credit Facility by reducing the applicable interest rate margin by 50 basis points. While technically an amendment to existing debt rather than a new issuance, this represents a material modification of direct financial obligations that affects the company's debt structure and cash interest expense (expected reduction of at least $7.3 million annually). The Item 2.03 disclosure and the news release confirm this is a material debt-related transaction.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-22T12:40:46.451373+00:00","company_name":"","ticker":null,"filing_date":""},{"id":37890,"accession_number":"0001193125-26-397298","item_number":"7.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Columbus McKinnon completed a repricing of its existing $1,453 million Term Loan B and $500 million Revolving Credit Facility, reducing the interest rate margin by 50 basis points. While this is technically an amendment to existing debt rather than a new issuance, the repricing transaction materially affects the company's direct financial obligations by reducing annual cash interest expense by at least $7.3 million, which is a material financial event affecting the registrant's capital structure and cash flow.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-22T12:40:46.451373+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":37888,"accession_number":"0001193125-26-397298","item_number":"1.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Columbus McKinnon amended its existing credit agreement on September 21, 2026, refinancing $1,452.9 million in Term Loan B facilities and reducing interest rate margins by 50 basis points on both the term loan and revolving facility. While this is technically a refinancing/repricing rather than a new debt issuance, it constitutes a material amendment to the company's direct financial obligations that affects the terms and economics of existing debt. The company expects to reduce annual cash interest expense by at least $7.3 million, demonstrating materiality. This is best classified as debt_issuance under the broad definition of \"creation of a new direct financial obligation\" or amendment of a credit facility, though it could also be viewed as a routine refinancing. The Item 1.01 designation and the material interest savings support materiality.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-22T12:40:46.451373+00:00","company_name":"COLUMBUS MCKINNON CORP","ticker":"CMCO","filing_date":"2026-09-22"},{"id":37889,"accession_number":"0001193125-26-397298","item_number":"2.03","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Columbus McKinnon completed an amendment to its existing credit agreement on September 21, 2026, repricing its $1,453 million Term Loan B and $500 million Revolving Credit Facility by reducing the applicable interest rate margin by 50 basis points. While technically an amendment to existing debt rather than a new issuance, this represents a material modification of direct financial obligations that affects the company's debt structure and cash interest expense (expected reduction of at least $7.3 million annually). The Item 2.03 disclosure and the news release confirm this is a material debt-related transaction.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-22T12:40:46.451373+00:00","company_name":"COLUMBUS MCKINNON CORP","ticker":"CMCO","filing_date":"2026-09-22"},{"id":37890,"accession_number":"0001193125-26-397298","item_number":"7.01","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Columbus McKinnon completed a repricing of its existing $1,453 million Term Loan B and $500 million Revolving Credit Facility, reducing the interest rate margin by 50 basis points. While this is technically an amendment to existing debt rather than a new issuance, the repricing transaction materially affects the company's direct financial obligations by reducing annual cash interest expense by at least $7.3 million, which is a material financial event affecting the registrant's capital structure and cash flow.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-22T12:40:46.451373+00:00","company_name":"COLUMBUS MCKINNON CORP","ticker":"CMCO","filing_date":"2026-09-22"}]}
