{"filing":{"accession_number":"0001493152-26-024420","cik":"0001532619","ticker":"PW-PA","company_name":"Power REIT","form":"8-K","filing_date":"2026-05-19","report_date":null,"primary_document":"form8-k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1532619/000149315226024420/form8-k.htm"},"events":[{"id":10190,"run_id":8936,"accession_number":"0001493152-26-024420","anchor_item_number":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"summary":"Power REIT announced a one-for-ten reverse stock split approved by its Board of Directors, effective June 2, 2026. While reverse stock splits are routine capital structure adjustments that do not affect relative ownership or voting rights, they are material corporate actions that affect share price, trading mechanics, and investor holdings. This disclosure does not fit neatly into the specific event categories (not an earnings release, executive change, M\u0026A, impairment, or covenant breach), making \"other_material\" the most appropriate classification for a significant but non-standard corporate event.","company_name":"Power REIT","ticker":"PW-PA","filing_date":"2026-05-19","form":"8-K","submitted_at":null,"items":null}],"classifications":[{"id":307,"accession_number":"0001493152-26-024420","item_number":null,"item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"reasoning":"Power REIT announced a one-for-ten reverse stock split approved by its Board of Directors, effective June 2, 2026. While reverse stock splits are routine capital structure adjustments that do not affect relative ownership or voting rights, they are material corporate actions that affect share price, trading mechanics, and investor holdings. This disclosure does not fit neatly into the specific event categories (not an earnings release, executive change, M\u0026A, impairment, or covenant breach), making \"other_material\" the most appropriate classification for a significant but non-standard corporate event.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-20T02:42:26.930895+00:00","company_name":"Power REIT","ticker":"PW-PA","filing_date":"2026-05-19"}]}