{"filing":{"accession_number":"0001493152-26-039352","cik":"0000082473","ticker":"IHT","company_name":"INNSUITES HOSPITALITY TRUST","form":"8-K","filing_date":"2026-08-20","report_date":"2026-08-18","primary_document":"form8-k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/82473/000149315226039352/form8-k.htm"},"events":[{"id":28672,"run_id":26237,"accession_number":"0001493152-26-039352","anchor_item_number":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"The filing discloses conversion of $3,000,000 in debt into 1,829,268 shares of common stock at $1.64 per share, executed via a Debt Conversion Agreement with Rare Earth Financial, LLC. This is a dilutive equity issuance that increases share count materially. While Item 1.01 frames it as a material definitive agreement and Item 3.02 explicitly addresses unregistered equity sales, the core event is the issuance of equity securities in exchange for debt cancellation, which is a classic dilutive capital transaction.","company_name":"INNSUITES HOSPITALITY TRUST","ticker":"IHT","filing_date":"2026-08-20","form":"8-K","submitted_at":null,"items":null}],"classifications":[{"id":30694,"accession_number":"0001493152-26-039352","item_number":null,"item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses conversion of $3,000,000 in debt into 1,829,268 shares of common stock at $1.64 per share, executed via a Debt Conversion Agreement with Rare Earth Financial, LLC. This is a dilutive equity issuance that increases share count materially. While Item 1.01 frames it as a material definitive agreement and Item 3.02 explicitly addresses unregistered equity sales, the core event is the issuance of equity securities in exchange for debt cancellation, which is a classic dilutive capital transaction.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-20T10:28:37.735251+00:00","company_name":"INNSUITES HOSPITALITY TRUST","ticker":"IHT","filing_date":"2026-08-20"}]}