{"filing":{"accession_number":"0001628280-26-040657","cik":"0001371451","ticker":null,"company_name":"HIGHWATER ETHANOL LLC","form":"8-K","filing_date":"2026-06-04","report_date":null,"primary_document":"highwater-20260529.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1371451/000162828026040657/highwater-20260529.htm"},"events":[{"id":6952,"run_id":6096,"accession_number":"0001628280-26-040657","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"The Company entered into and closed a Tax Credit Purchase Agreement on May 29, 2026, selling $14.3 million of 2025 federal clean fuel production tax credits under Section 45Z. While this is a sale of tax credits rather than a traditional M\u0026A transaction, it represents a material definitive agreement involving a significant financial transaction ($14.3M realized plus up to $14M annually through 2029 via right of first refusal) that would affect investor assessment of the registrant's cash position and tax credit monetization strategy. The Item 1.01 classification and the agreement's materiality support this categorization, though the event is somewhat atypical for the ma_activity category.","company_name":"HIGHWATER ETHANOL LLC","ticker":null,"filing_date":"2026-06-04","form":"8-K","submitted_at":null,"items":[{"id":4503,"accession_number":"0001628280-26-040657","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"The Company entered into and closed a Tax Credit Purchase Agreement on May 29, 2026, selling $14.3 million of 2025 federal clean fuel production tax credits under Section 45Z. While this is a sale of tax credits rather than a traditional M\u0026A transaction, it represents a material definitive agreement involving a significant financial transaction ($14.3M realized plus up to $14M annually through 2029 via right of first refusal) that would affect investor assessment of the registrant's cash position and tax credit monetization strategy. The Item 1.01 classification and the agreement's materiality support this categorization, though the event is somewhat atypical for the ma_activity category.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-05T05:23:51.302391+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":4503,"accession_number":"0001628280-26-040657","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"The Company entered into and closed a Tax Credit Purchase Agreement on May 29, 2026, selling $14.3 million of 2025 federal clean fuel production tax credits under Section 45Z. While this is a sale of tax credits rather than a traditional M\u0026A transaction, it represents a material definitive agreement involving a significant financial transaction ($14.3M realized plus up to $14M annually through 2029 via right of first refusal) that would affect investor assessment of the registrant's cash position and tax credit monetization strategy. The Item 1.01 classification and the agreement's materiality support this categorization, though the event is somewhat atypical for the ma_activity category.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-05T05:23:51.302391+00:00","company_name":"HIGHWATER ETHANOL LLC","ticker":null,"filing_date":"2026-06-04"}]}