{"filing":{"accession_number":"0001213900-26-080452","cik":"0002044112","ticker":null,"company_name":"INTEGRATED RAIL \u0026 RESOURCES INC.","form":"8-K","filing_date":"2026-07-22","report_date":null,"primary_document":"ea0298934-8k_integrated.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2044112/000121390026080452/ea0298934-8k_integrated.htm"},"events":[{"id":19666,"run_id":17696,"accession_number":"0001213900-26-080452","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.82,"summary":"The company entered into a Second Amendment to its existing $12 million Promissory Note with Endeavor Capital Group, which extends the maturity date and secures the obligation with a Deed of Trust covering real property and mineral interests. This material modification of the company's debt structure and collateral position was disclosed across Items 1.01 and 2.03.","company_name":"INTEGRATED RAIL \u0026 RESOURCES INC.","ticker":null,"filing_date":"2026-07-22","form":"8-K","submitted_at":null,"items":[{"id":18819,"accession_number":"0001213900-26-080452","item_number":"1.01","item_title":"Entry into a Material Definitive","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses entry into a Second Amendment to an existing $12 million Promissory Note with Endeavor Capital Group, which amends the maturity date and adds secured collateral via a Deed of Trust. While this is technically an amendment to existing debt rather than a new issuance, it represents a material modification of a direct financial obligation—extending the maturity date and securing the obligation with real property and mineral interests. The amendment is material to investors as it affects the company's debt structure and collateral position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-22T21:11:38.384774+00:00","company_name":"","ticker":null,"filing_date":""},{"id":18820,"accession_number":"0001213900-26-080452","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 2.03 discloses creation of a direct financial obligation through a Second Amendment and Deed of Trust, which are debt instruments. The incorporation by reference to Item 1.01 indicates a material transaction involving a new or amended debt arrangement. This is a typical debt issuance or credit facility amendment that creates direct financial obligations for the registrant.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-22T21:11:38.384774+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":18819,"accession_number":"0001213900-26-080452","item_number":"1.01","item_title":"Entry into a Material Definitive","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses entry into a Second Amendment to an existing $12 million Promissory Note with Endeavor Capital Group, which amends the maturity date and adds secured collateral via a Deed of Trust. While this is technically an amendment to existing debt rather than a new issuance, it represents a material modification of a direct financial obligation—extending the maturity date and securing the obligation with real property and mineral interests. The amendment is material to investors as it affects the company's debt structure and collateral position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-22T21:11:38.384774+00:00","company_name":"INTEGRATED RAIL \u0026 RESOURCES INC.","ticker":null,"filing_date":"2026-07-22"},{"id":18820,"accession_number":"0001213900-26-080452","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 2.03 discloses creation of a direct financial obligation through a Second Amendment and Deed of Trust, which are debt instruments. The incorporation by reference to Item 1.01 indicates a material transaction involving a new or amended debt arrangement. This is a typical debt issuance or credit facility amendment that creates direct financial obligations for the registrant.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-22T21:11:38.384774+00:00","company_name":"INTEGRATED RAIL \u0026 RESOURCES INC.","ticker":null,"filing_date":"2026-07-22"}]}