{"filing":{"accession_number":"0001493152-26-042800","cik":"0001963088","ticker":"ATCHW","company_name":"AtlasClear Holdings, Inc.","form":"8-K","filing_date":"2026-09-15","report_date":"2026-09-11","primary_document":"form8-k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1963088/000149315226042800/form8-k.htm"},"events":[{"id":33726,"run_id":31026,"accession_number":"0001493152-26-042800","anchor_item_number":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"The filing discloses Amendment No. 1 to a Debenture Agreement dated September 11, 2026, which extends the maturity date of an existing $500,000 debenture from August 3, 2026 to February 3, 2027. While technically an amendment to existing debt rather than a new issuance, this represents a material modification of a direct financial obligation that extends repayment terms and likely involves consideration or restructuring. The amendment is material to investors assessing the company's liquidity and debt obligations, particularly given the related-party nature (the Holder is controlled by board member Robert D. Keyser, Jr.).","company_name":"AtlasClear Holdings, Inc.","ticker":"ATCHW","filing_date":"2026-09-15","form":"8-K","submitted_at":null,"items":null}],"classifications":[{"id":37245,"accession_number":"0001493152-26-042800","item_number":null,"item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses Amendment No. 1 to a Debenture Agreement dated September 11, 2026, which extends the maturity date of an existing $500,000 debenture from August 3, 2026 to February 3, 2027. While technically an amendment to existing debt rather than a new issuance, this represents a material modification of a direct financial obligation that extends repayment terms and likely involves consideration or restructuring. The amendment is material to investors assessing the company's liquidity and debt obligations, particularly given the related-party nature (the Holder is controlled by board member Robert D. Keyser, Jr.).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-16T10:03:37.563577+00:00","company_name":"AtlasClear Holdings, Inc.","ticker":"ATCHW","filing_date":"2026-09-15"}]}