{"filing":{"accession_number":"0001437749-26-019065","cik":"0001307579","ticker":"LIQT","company_name":"LIQTECH INTERNATIONAL INC","form":"8-K","filing_date":"2026-06-01","report_date":null,"primary_document":"liqt20260601_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1307579/000143774926019065/liqt20260601_8k.htm"},"events":[{"id":7890,"run_id":6923,"accession_number":"0001437749-26-019065","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"LiqTech entered into a Debt Cancellation Agreement on May 26, 2026, restructuring $6.0 million in senior promissory notes through a combination of debt-for-equity conversion ($3.0 million principal for common stock) and cash repayment ($3.0 million plus accrued interest), fundamentally altering the company's capital structure.","company_name":"LIQTECH INTERNATIONAL INC","ticker":"LIQT","filing_date":"2026-06-01","form":"8-K","submitted_at":null,"items":[{"id":3273,"accession_number":"0001437749-26-019065","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"LiqTech entered into a Debt Cancellation Agreement on May 26, 2026, that restructures $6.0 million in senior promissory notes through a combination of debt-for-equity conversion ($3.0 million principal for common stock) and cash repayment ($3.0 million plus accrued interest). While this is technically a debt restructuring rather than a traditional M\u0026A transaction, it constitutes a material definitive agreement that fundamentally alters the company's capital structure and involves a dilutive equity issuance tied to an underwritten public offering, making it material to investors' assessment of the registrant's financial position and ownership dilution.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-02T02:47:56.065021+00:00","company_name":"","ticker":null,"filing_date":""},{"id":3274,"accession_number":"0001437749-26-019065","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 3.02 discloses an unregistered sale of equity securities under Section 4(a)(2) and Rule 506(b), which is a private placement. The filing references Item 1.01 (which typically describes the transaction terms and amount), indicating a material equity issuance. Unregistered equity sales are dilutive to existing shareholders and material to investors assessing ownership and capital structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-02T02:47:56.065021+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":3273,"accession_number":"0001437749-26-019065","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"LiqTech entered into a Debt Cancellation Agreement on May 26, 2026, that restructures $6.0 million in senior promissory notes through a combination of debt-for-equity conversion ($3.0 million principal for common stock) and cash repayment ($3.0 million plus accrued interest). While this is technically a debt restructuring rather than a traditional M\u0026A transaction, it constitutes a material definitive agreement that fundamentally alters the company's capital structure and involves a dilutive equity issuance tied to an underwritten public offering, making it material to investors' assessment of the registrant's financial position and ownership dilution.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-02T02:47:56.065021+00:00","company_name":"LIQTECH INTERNATIONAL INC","ticker":"LIQT","filing_date":"2026-06-01"},{"id":3274,"accession_number":"0001437749-26-019065","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 3.02 discloses an unregistered sale of equity securities under Section 4(a)(2) and Rule 506(b), which is a private placement. The filing references Item 1.01 (which typically describes the transaction terms and amount), indicating a material equity issuance. Unregistered equity sales are dilutive to existing shareholders and material to investors assessing ownership and capital structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-02T02:47:56.065021+00:00","company_name":"LIQTECH INTERNATIONAL INC","ticker":"LIQT","filing_date":"2026-06-01"}]}