{"filing":{"accession_number":"0001292814-26-004188","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_6k1.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1049659/000129281426004188/sid20260811_6k1.htm"},"events":[{"id":26915,"run_id":24482,"accession_number":"0001292814-26-004188","anchor_item_number":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"The filing discloses the completion of a material debt exchange offer by CSN Inova (a subsidiary of National Steel Co.) in which US$1,007,324,000 (77.49%) of existing 6.750% Notes due 2028 were exchanged for new 11.00% Notes due 2030, with approximately US$698.3 million in new notes issued and US$255.7 million in cash paid. This represents creation of a new direct financial obligation and modification of existing debt terms, which is a material capital structure event affecting the registrant's financial position.","company_name":"NATIONAL STEEL CO","ticker":"SID","filing_date":"2026-08-11","form":"6-K","submitted_at":null,"items":null}],"classifications":[{"id":28214,"accession_number":"0001292814-26-004188","item_number":null,"item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses the completion of a material debt exchange offer by CSN Inova (a subsidiary of National Steel Co.) in which US$1,007,324,000 (77.49%) of existing 6.750% Notes due 2028 were exchanged for new 11.00% Notes due 2030, with approximately US$698.3 million in new notes issued and US$255.7 million in cash paid. This represents creation of a new direct financial obligation and modification of existing debt terms, which is a material capital structure event affecting the registrant's financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-08-11T12:15:39.945145+00:00","company_name":"NATIONAL STEEL CO","ticker":"SID","filing_date":"2026-08-11"}]}