{"filing":{"accession_number":"0001604028-26-000020","cik":"0001604028","ticker":"WMS","company_name":"ADVANCED DRAINAGE SYSTEMS, INC.","form":"8-K","filing_date":"2026-05-21","report_date":null,"primary_document":"wms-20260521.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1604028/000160402826000020/wms-20260521.htm"},"events":[{"id":9552,"run_id":8381,"accession_number":"0001604028-26-000020","anchor_item_number":"7.01","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"summary":"The disclosure describes a \"Segment Realignment\" following the NDS acquisition, where ADS consolidated reportable segments from \"Infiltrator\" into \"Stormwater and Wastewater\" and changed the profitability metric from adjusted gross profit to Adjusted EBITDA. While segment restatements and metric changes are material to investors assessing operational performance, this does not fit the specific restatement category (Item 4.02 language is absent—the company explicitly states it \"does not amend or restate any of the Company's previously issued financial statements\"). The realignment is disclosed under Item 7.01 (Regulation FD Disclosure) as supplemental information, making it a material disclosure that falls outside the more specific event categories.","company_name":"ADVANCED DRAINAGE SYSTEMS, INC.","ticker":"WMS","filing_date":"2026-05-21","form":"8-K","submitted_at":null,"items":[{"id":1212,"accession_number":"0001604028-26-000020","item_number":"7.01","item_title":"Regulation FD Disclosure","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"The disclosure describes a \"Segment Realignment\" following the NDS acquisition, where ADS consolidated reportable segments from \"Infiltrator\" into \"Stormwater and Wastewater\" and changed the profitability metric from adjusted gross profit to Adjusted EBITDA. While segment restatements and metric changes are material to investors assessing operational performance, this does not fit the specific restatement category (Item 4.02 language is absent—the company explicitly states it \"does not amend or restate any of the Company's previously issued financial statements\"). The realignment is disclosed under Item 7.01 (Regulation FD Disclosure) as supplemental information, making it a material disclosure that falls outside the more specific event categories.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T03:03:50.045321+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":1212,"accession_number":"0001604028-26-000020","item_number":"7.01","item_title":"Regulation FD Disclosure","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"The disclosure describes a \"Segment Realignment\" following the NDS acquisition, where ADS consolidated reportable segments from \"Infiltrator\" into \"Stormwater and Wastewater\" and changed the profitability metric from adjusted gross profit to Adjusted EBITDA. While segment restatements and metric changes are material to investors assessing operational performance, this does not fit the specific restatement category (Item 4.02 language is absent—the company explicitly states it \"does not amend or restate any of the Company's previously issued financial statements\"). The realignment is disclosed under Item 7.01 (Regulation FD Disclosure) as supplemental information, making it a material disclosure that falls outside the more specific event categories.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T03:03:50.045321+00:00","company_name":"ADVANCED DRAINAGE SYSTEMS, INC.","ticker":"WMS","filing_date":"2026-05-21"}]}