{"filing":{"accession_number":"0001437749-26-031423","cik":"0000887151","ticker":"CAPS","company_name":"Capstone Holding Corp.","form":"8-K","filing_date":"2026-09-29","report_date":"2026-09-28","primary_document":"caps20260928_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/887151/000143774926031423/caps20260928_8k.htm"},"events":[{"id":35641,"run_id":32838,"accession_number":"0001437749-26-031423","anchor_item_number":"8.01","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"Capstone retired approximately 85% of its convertible note principal ($5.82M of $6.82M) through a combination of convertible note conversions (2.4 million shares) and an equity line of credit with Tumim Stone Capital (3.4 million shares), resulting in a material 28% increase in outstanding shares and a strengthened capital structure with elimination of convertible debt overhang.","company_name":"Capstone Holding Corp.","ticker":"CAPS","filing_date":"2026-09-29","form":"8-K","submitted_at":null,"items":[{"id":39775,"accession_number":"0001437749-26-031423","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.45,"reasoning":"The disclosure announces retirement of approximately 85% of convertible note principal ($5.82M of $6.82M), reducing remaining balance to $1M and fully retiring the July 2025 convertible note. While this is technically a debt reduction rather than issuance, the event involves material modification of the Company's direct financial obligations and capital structure. The press release emphasizes \"strengthened capital structure\" and elimination of \"convertible debt overhang,\" indicating materiality to investors. However, the event is ambiguous—it could also be classified as financial_other (debt reduction/refinancing) since no new debt is created. The debt_issuance category is the closest fit among named types for material debt-related events, though the confidence is moderate due to this being a retirement rather than issuance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-29T12:56:41.456950+00:00","company_name":"","ticker":null,"filing_date":""},{"id":39776,"accession_number":"0001437749-26-031423","item_number":"8.01","item_title":"Other Events.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses a material increase in outstanding shares (5.8 million shares, or ~28% dilution) driven by 2.4 million shares from convertible note conversions and 3.4 million shares from an equity line of credit with Tumim Stone Capital. While framed as debt retirement, the core economic event is dilutive equity issuance. The press release emphasizes debt reduction but the Item 8.01 disclosure centers on the share count increase and the equity line of credit, which is a dilutive capital-raising mechanism typical of small-cap companies under financial stress.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-29T12:56:41.456950+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":39775,"accession_number":"0001437749-26-031423","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.45,"reasoning":"The disclosure announces retirement of approximately 85% of convertible note principal ($5.82M of $6.82M), reducing remaining balance to $1M and fully retiring the July 2025 convertible note. While this is technically a debt reduction rather than issuance, the event involves material modification of the Company's direct financial obligations and capital structure. The press release emphasizes \"strengthened capital structure\" and elimination of \"convertible debt overhang,\" indicating materiality to investors. However, the event is ambiguous—it could also be classified as financial_other (debt reduction/refinancing) since no new debt is created. The debt_issuance category is the closest fit among named types for material debt-related events, though the confidence is moderate due to this being a retirement rather than issuance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-29T12:56:41.456950+00:00","company_name":"Capstone Holding Corp.","ticker":"CAPS","filing_date":"2026-09-29"},{"id":39776,"accession_number":"0001437749-26-031423","item_number":"8.01","item_title":"Other Events.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses a material increase in outstanding shares (5.8 million shares, or ~28% dilution) driven by 2.4 million shares from convertible note conversions and 3.4 million shares from an equity line of credit with Tumim Stone Capital. While framed as debt retirement, the core economic event is dilutive equity issuance. The press release emphasizes debt reduction but the Item 8.01 disclosure centers on the share count increase and the equity line of credit, which is a dilutive capital-raising mechanism typical of small-cap companies under financial stress.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-29T12:56:41.456950+00:00","company_name":"Capstone Holding Corp.","ticker":"CAPS","filing_date":"2026-09-29"}]}