{"filing":{"accession_number":"0001437749-26-024519","cik":"0000855658","ticker":"LSCC","company_name":"LATTICE SEMICONDUCTOR CORP","form":"8-K","filing_date":"2026-07-27","report_date":"2026-07-27","primary_document":"lscc20260723_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/855658/000143774926024519/lscc20260723_8k.htm"},"events":[{"id":20716,"run_id":18645,"accession_number":"0001437749-26-024519","anchor_item_number":"2.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"summary":"Lattice Semiconductor completed the acquisition of AMI TopCo, Inc. on July 27, 2026, for approximately $1 billion in cash and 4.7 million shares of common stock pursuant to a Merger Agreement dated May 4, 2026. The acquisition expands Lattice's capabilities, customer base, and addressable market, and is expected to be accretive to gross margin, free cash flow, and EPS on a non-GAAP basis.","company_name":"LATTICE SEMICONDUCTOR CORP","ticker":"LSCC","filing_date":"2026-07-27","form":"8-K","submitted_at":null,"items":[{"id":20164,"accession_number":"0001437749-26-024519","item_number":"2.01","item_title":"Completion of Acquisition or Disposition of Assets.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"reasoning":"Lattice Semiconductor completed the acquisition of AMI TopCo, Inc. for approximately $1 billion in cash and 5.2 million shares of common stock on July 27, 2026, pursuant to a Merger Agreement dated May 4, 2026. This is a material acquisition that expands Lattice's capabilities, customer base, and addressable market, and is expected to be accretive to gross margin, free cash flow, and EPS on a non-GAAP basis. The Item 2.01 disclosure and supporting press release clearly document the completion of this significant M\u0026A transaction.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:25:54.676338+00:00","company_name":"","ticker":null,"filing_date":""},{"id":20166,"accession_number":"0001437749-26-024519","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"The Item 3.02 disclosure describes the issuance of 4,741,352 shares of Lattice common stock as part of the completion of the acquisition of AMI on July 27, 2026. While Item 3.02 technically addresses unregistered equity issuances, the core material event is the completion of a material acquisition—the merger agreement and acquisition close. The news release confirms this is a significant M\u0026A transaction creating \"the industry's most complete secure management and control platform\" and expected to be accretive to gross margin, free cash flow, and EPS. The equity issuance is the consideration mechanism, not the primary event; the acquisition completion is the material disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:25:54.676338+00:00","company_name":"","ticker":null,"filing_date":""},{"id":20168,"accession_number":"0001437749-26-024519","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"The filing announces the completion of Lattice Semiconductor's acquisition of AMI, first announced on May 4, 2026. The press release explicitly states \"Lattice Semiconductor Completes Acquisition of AMI\" and describes the acquisition as creating \"the industry's most complete secure management and control platform\" and expanding Lattice's \"capability, scale, customer set, and addressable market.\" The acquisition is expected to be accretive to gross margin, free cash flow, and EPS, and supports Lattice's trajectory toward $1 billion annual revenue. This is a material M\u0026A completion event.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:25:54.676338+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":20717,"run_id":18645,"accession_number":"0001437749-26-024519","anchor_item_number":"2.03","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"On July 27, 2026, Lattice Semiconductor borrowed $925.0 million under a delayed draw term loan facility pursuant to a Credit Agreement entered into on June 30, 2026, with proceeds used to fund the cash consideration for the AMI acquisition.","company_name":"LATTICE SEMICONDUCTOR CORP","ticker":"LSCC","filing_date":"2026-07-27","form":"8-K","submitted_at":null,"items":[{"id":20165,"accession_number":"0001437749-26-024519","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":0.95,"reasoning":"The filing discloses that on July 27, 2026, Lattice Semiconductor borrowed $925.0 million under a delayed draw term loan facility pursuant to a Credit Agreement entered into on June 30, 2026. The proceeds were used to fund cash consideration for the AMI acquisition. This is a material creation of a direct financial obligation—a new debt issuance—properly disclosed under Item 2.03.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:25:54.676338+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":20718,"run_id":18645,"accession_number":"0001437749-26-024519","anchor_item_number":"5.02","event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.75,"summary":"The compensation committee approved an amendment to the 2025 Inducement Equity Incentive Plan, increasing the share reserve from 2,000,000 to 2,625,967 shares to support equity awards for new employees and non-employee directors.","company_name":"LATTICE SEMICONDUCTOR CORP","ticker":"LSCC","filing_date":"2026-07-27","form":"8-K","submitted_at":null,"items":[{"id":20167,"accession_number":"0001437749-26-024519","item_number":"5.02","item_title":"Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.","event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"The Item 5.02 disclosure centers on the compensation committee's approval of an amendment to the 2025 Inducement Equity Incentive Plan, increasing the share reserve from 2,000,000 to 2,625,967 shares. This is a compensatory arrangement amendment affecting equity awards available for grant to new employees and non-employee directors. While the supplemental news release announces the completion of the AMI acquisition (an M\u0026A event), the Item 5.02 filing itself is specifically about the equity plan amendment, which is a compensation matter. The amendment is material as it expands the equity pool available for inducement awards and was adopted without stockholder approval under Nasdaq Rule 5635(c)(4).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:25:54.676338+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":20164,"accession_number":"0001437749-26-024519","item_number":"2.01","item_title":"Completion of Acquisition or Disposition of Assets.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"reasoning":"Lattice Semiconductor completed the acquisition of AMI TopCo, Inc. for approximately $1 billion in cash and 5.2 million shares of common stock on July 27, 2026, pursuant to a Merger Agreement dated May 4, 2026. This is a material acquisition that expands Lattice's capabilities, customer base, and addressable market, and is expected to be accretive to gross margin, free cash flow, and EPS on a non-GAAP basis. The Item 2.01 disclosure and supporting press release clearly document the completion of this significant M\u0026A transaction.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:25:54.676338+00:00","company_name":"LATTICE SEMICONDUCTOR CORP","ticker":"LSCC","filing_date":"2026-07-27"},{"id":20165,"accession_number":"0001437749-26-024519","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":0.95,"reasoning":"The filing discloses that on July 27, 2026, Lattice Semiconductor borrowed $925.0 million under a delayed draw term loan facility pursuant to a Credit Agreement entered into on June 30, 2026. The proceeds were used to fund cash consideration for the AMI acquisition. This is a material creation of a direct financial obligation—a new debt issuance—properly disclosed under Item 2.03.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:25:54.676338+00:00","company_name":"LATTICE SEMICONDUCTOR CORP","ticker":"LSCC","filing_date":"2026-07-27"},{"id":20166,"accession_number":"0001437749-26-024519","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"The Item 3.02 disclosure describes the issuance of 4,741,352 shares of Lattice common stock as part of the completion of the acquisition of AMI on July 27, 2026. While Item 3.02 technically addresses unregistered equity issuances, the core material event is the completion of a material acquisition—the merger agreement and acquisition close. The news release confirms this is a significant M\u0026A transaction creating \"the industry's most complete secure management and control platform\" and expected to be accretive to gross margin, free cash flow, and EPS. The equity issuance is the consideration mechanism, not the primary event; the acquisition completion is the material disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:25:54.676338+00:00","company_name":"LATTICE SEMICONDUCTOR CORP","ticker":"LSCC","filing_date":"2026-07-27"},{"id":20167,"accession_number":"0001437749-26-024519","item_number":"5.02","item_title":"Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.","event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"The Item 5.02 disclosure centers on the compensation committee's approval of an amendment to the 2025 Inducement Equity Incentive Plan, increasing the share reserve from 2,000,000 to 2,625,967 shares. This is a compensatory arrangement amendment affecting equity awards available for grant to new employees and non-employee directors. While the supplemental news release announces the completion of the AMI acquisition (an M\u0026A event), the Item 5.02 filing itself is specifically about the equity plan amendment, which is a compensation matter. The amendment is material as it expands the equity pool available for inducement awards and was adopted without stockholder approval under Nasdaq Rule 5635(c)(4).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:25:54.676338+00:00","company_name":"LATTICE SEMICONDUCTOR CORP","ticker":"LSCC","filing_date":"2026-07-27"},{"id":20168,"accession_number":"0001437749-26-024519","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"The filing announces the completion of Lattice Semiconductor's acquisition of AMI, first announced on May 4, 2026. The press release explicitly states \"Lattice Semiconductor Completes Acquisition of AMI\" and describes the acquisition as creating \"the industry's most complete secure management and control platform\" and expanding Lattice's \"capability, scale, customer set, and addressable market.\" The acquisition is expected to be accretive to gross margin, free cash flow, and EPS, and supports Lattice's trajectory toward $1 billion annual revenue. This is a material M\u0026A completion event.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:25:54.676338+00:00","company_name":"LATTICE SEMICONDUCTOR CORP","ticker":"LSCC","filing_date":"2026-07-27"}]}