{"filing":{"accession_number":"0001493152-26-048281","cik":"0001347858","ticker":"XXII","company_name":"22nd Century Group, Inc.","form":"8-K","filing_date":"2026-10-23","report_date":"2026-10-23","primary_document":"form8-k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1347858/000149315226048281/form8-k.htm"},"events":[{"id":37713,"run_id":34754,"accession_number":"0001493152-26-048281","anchor_item_number":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"The filing discloses an at-the-market (ATM) offering under a Sales Agreement with Needham \u0026 Company, LLC, with the Company selling 15,785,757 shares during October 2026 for approximately $4.7 million gross proceeds. This represents a dilutive equity issuance material to investors, as it increases share count by approximately 45% relative to the 19.2 million shares outstanding as of the filing date, and raises capital through unregistered or registered equity sales typical of dilutive issuances.","company_name":"22nd Century Group, Inc.","ticker":"XXII","filing_date":"2026-10-23","form":"8-K","submitted_at":null,"items":null}],"classifications":[{"id":42510,"accession_number":"0001493152-26-048281","item_number":null,"item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses an at-the-market (ATM) offering under a Sales Agreement with Needham \u0026 Company, LLC, with the Company selling 15,785,757 shares during October 2026 for approximately $4.7 million gross proceeds. This represents a dilutive equity issuance material to investors, as it increases share count by approximately 45% relative to the 19.2 million shares outstanding as of the filing date, and raises capital through unregistered or registered equity sales typical of dilutive issuances.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-23T21:24:36.913659+00:00","company_name":"22nd Century Group, Inc.","ticker":"XXII","filing_date":"2026-10-23"}]}