{"filing":{"accession_number":"0001292814-26-004186","cik":"0001049659","ticker":"SID","company_name":"NATIONAL STEEL CO","form":"6-K","filing_date":"2026-08-11","report_date":"2026-09-30","primary_document":"sid20260811_6k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1049659/000129281426004186/sid20260811_6k.htm"},"events":[{"id":26898,"run_id":24465,"accession_number":"0001292814-26-004186","anchor_item_number":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"CSN announced the final results of a debt exchange offer in which US$1,007,324,000 (77.49%) of its outstanding 6.750% Senior Notes due 2028 were tendered and accepted for exchange into new 11.000% Senior Notes due 2030, with cash consideration of approximately US$255.7 million. This creates a new direct financial obligation (the New Notes) and materially restructures the company's debt profile, satisfying the definition of debt_issuance under Item 2.03.","company_name":"NATIONAL STEEL CO","ticker":"SID","filing_date":"2026-08-11","form":"6-K","submitted_at":null,"items":null}],"classifications":[{"id":28192,"accession_number":"0001292814-26-004186","item_number":null,"item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"CSN announced the final results of a debt exchange offer in which US$1,007,324,000 (77.49%) of its outstanding 6.750% Senior Notes due 2028 were tendered and accepted for exchange into new 11.000% Senior Notes due 2030, with cash consideration of approximately US$255.7 million. This creates a new direct financial obligation (the New Notes) and materially restructures the company's debt profile, satisfying the definition of debt_issuance under Item 2.03.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-08-11T12:03:42.496238+00:00","company_name":"NATIONAL STEEL CO","ticker":"SID","filing_date":"2026-08-11"}]}