{"filing":{"accession_number":"0001628280-26-043868","cik":"0001425287","ticker":"WKHS","company_name":"Workhorse Group Inc.","form":"8-K","filing_date":"2026-06-17","report_date":null,"primary_document":"wkhs-20260616.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1425287/000162828026043868/wkhs-20260616.htm"},"events":[{"id":11523,"run_id":10119,"accession_number":"0001628280-26-043868","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.72,"summary":"Workhorse entered into Omnibus Amendment No. 2 on June 16, 2026, materially restructuring its credit facilities with MGMH by increasing the Cash Flow Credit Agreement commitment from $20M to $30M, deferring interest payments on the additional $10M tranche, reducing the Customer Order Credit Agreement from $30M to $20M, and obligating issuance of warrants as consideration. This material restructuring of debt facilities, commitment reallocation, and dilutive warrant issuance constitute a material change in the Company's capital structure and financial obligations.","company_name":"Workhorse Group Inc.","ticker":"WKHS","filing_date":"2026-06-17","submitted_at":null,"items":[{"id":8126,"accession_number":"0001628280-26-043868","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.72,"reasoning":"Workhorse entered into Omnibus Amendment No. 2 on June 16, 2026, materially restructuring its credit facilities with MGMH: increasing the Cash Flow Credit Agreement commitment from $20M to $30M, deferring interest payments on the additional $10M tranche, reducing the Customer Order Credit Agreement from $30M to $20M, and obligating issuance of warrants as consideration. While this is a credit amendment rather than a traditional M\u0026A transaction, the material restructuring of debt facilities, commitment reallocation, and dilutive warrant issuance constitute a material change in the Company's capital structure and financial obligations that would affect a reasonable investor's assessment.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-17T20:06:14.075580+00:00","company_name":"","ticker":null,"filing_date":""},{"id":8127,"accession_number":"0001628280-26-043868","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.45,"reasoning":"Item 2.03 discloses creation of a direct financial obligation via \"Omnibus Amendment No. 2,\" which is incorporated by reference from Item 1.01. Without access to the Item 1.01 details, the nature of the obligation cannot be precisely determined. The reference to an \"Omnibus Amendment\" suggests a modification to existing debt or financing arrangements, but the specific event type (covenant_breach, dilutive_issuance, or other) depends on whether this amendment addresses a breach, restructures debt, or involves equity issuance. Given the ambiguity and the material nature of Item 2.03 disclosures, this is classified as other_material pending review of Item 1.01 content.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-17T20:06:14.075580+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":8126,"accession_number":"0001628280-26-043868","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.72,"reasoning":"Workhorse entered into Omnibus Amendment No. 2 on June 16, 2026, materially restructuring its credit facilities with MGMH: increasing the Cash Flow Credit Agreement commitment from $20M to $30M, deferring interest payments on the additional $10M tranche, reducing the Customer Order Credit Agreement from $30M to $20M, and obligating issuance of warrants as consideration. While this is a credit amendment rather than a traditional M\u0026A transaction, the material restructuring of debt facilities, commitment reallocation, and dilutive warrant issuance constitute a material change in the Company's capital structure and financial obligations that would affect a reasonable investor's assessment.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-17T20:06:14.075580+00:00","company_name":"Workhorse Group Inc.","ticker":"WKHS","filing_date":"2026-06-17"},{"id":8127,"accession_number":"0001628280-26-043868","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.45,"reasoning":"Item 2.03 discloses creation of a direct financial obligation via \"Omnibus Amendment No. 2,\" which is incorporated by reference from Item 1.01. Without access to the Item 1.01 details, the nature of the obligation cannot be precisely determined. The reference to an \"Omnibus Amendment\" suggests a modification to existing debt or financing arrangements, but the specific event type (covenant_breach, dilutive_issuance, or other) depends on whether this amendment addresses a breach, restructures debt, or involves equity issuance. Given the ambiguity and the material nature of Item 2.03 disclosures, this is classified as other_material pending review of Item 1.01 content.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-17T20:06:14.075580+00:00","company_name":"Workhorse Group Inc.","ticker":"WKHS","filing_date":"2026-06-17"}]}