{"filing":{"accession_number":"0001193125-26-402900","cik":"0001674862","ticker":"ASH","company_name":"ASHLAND INC.","form":"8-K","filing_date":"2026-09-25","report_date":"2026-09-24","primary_document":"ash-20260924.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1674862/000119312526402900/ash-20260924.htm"},"events":[{"id":35147,"run_id":32367,"accession_number":"0001193125-26-402900","anchor_item_number":"2.03","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.82,"summary":"Ashland amended and restated its European accounts receivable securitization facility, extending the termination date to September 21, 2029, and maintaining a €125 million aggregate facility limit. The amendment involves Bank of America entities and updates to market-standard terms, representing a material refinancing and extension of a direct financial obligation affecting the company's liquidity and capital structure.","company_name":"ASHLAND INC.","ticker":"ASH","filing_date":"2026-09-25","form":"8-K","submitted_at":null,"items":[{"id":39095,"accession_number":"0001193125-26-402900","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":"Ashland amended and restated its European accounts receivable securitization facility (EU A/R Facility), extending the termination date to September 21, 2029, and maintaining a €125 million aggregate facility limit. While this is technically an amendment to an existing credit facility rather than a new issuance, it represents a material refinancing and extension of a direct financial obligation that would affect investor assessment of the company's liquidity and capital structure. The amendment involves Bank of America entities and updates to market-standard terms, indicating a substantive restructuring of the financing arrangement.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-25T20:40:12.615096+00:00","company_name":"","ticker":null,"filing_date":""},{"id":39096,"accession_number":"0001193125-26-402900","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 such as debt issuance, credit facilities, or term loans. The section incorporates Item 1.01 by reference, which typically covers material agreements including acquisition financing or debt arrangements. This structure indicates a material debt or financing event, though the specific details are not provided in this excerpt.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-25T20:40:12.615096+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":39095,"accession_number":"0001193125-26-402900","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":"Ashland amended and restated its European accounts receivable securitization facility (EU A/R Facility), extending the termination date to September 21, 2029, and maintaining a €125 million aggregate facility limit. While this is technically an amendment to an existing credit facility rather than a new issuance, it represents a material refinancing and extension of a direct financial obligation that would affect investor assessment of the company's liquidity and capital structure. The amendment involves Bank of America entities and updates to market-standard terms, indicating a substantive restructuring of the financing arrangement.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-25T20:40:12.615096+00:00","company_name":"ASHLAND INC.","ticker":"ASH","filing_date":"2026-09-25"},{"id":39096,"accession_number":"0001193125-26-402900","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 such as debt issuance, credit facilities, or term loans. The section incorporates Item 1.01 by reference, which typically covers material agreements including acquisition financing or debt arrangements. This structure indicates a material debt or financing event, though the specific details are not provided in this excerpt.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-25T20:40:12.615096+00:00","company_name":"ASHLAND INC.","ticker":"ASH","filing_date":"2026-09-25"}]}