{"filing":{"accession_number":"0001628280-26-045555","cik":"0001507079","ticker":"FND","company_name":"Floor \u0026 Decor Holdings, Inc.","form":"8-K","filing_date":"2026-06-25","report_date":null,"primary_document":"fnd-20260624.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1507079/000162828026045555/fnd-20260624.htm"},"events":[{"id":13955,"run_id":12407,"accession_number":"0001628280-26-045555","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"Floor \u0026 Decor's subsidiary F\u0026D entered into two new senior secured credit facilities on June 24, 2026: a $200 million term loan facility maturing in 2033 and an $800 million revolving ABL facility maturing in 2031, refinancing and replacing its prior term loan and ABL facilities. The transaction creates $1 billion in new direct financial obligations with specified interest rates, maturity dates, covenants, and security interests.","company_name":"Floor \u0026 Decor Holdings, Inc.","ticker":"FND","filing_date":"2026-06-25","form":"8-K","submitted_at":null,"items":[{"id":11248,"accession_number":"0001628280-26-045555","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Floor \u0026 Decor's subsidiary F\u0026D entered into two new senior secured credit facilities on June 24, 2026: a $200 million term loan facility maturing in 2033 and an $800 million revolving ABL facility maturing in 2031. These represent the creation of new direct financial obligations through refinancing of existing facilities, which is the core definition of debt_issuance. The filing explicitly discloses the principal amounts, interest rates, maturity dates, covenants, and security interests—all hallmarks of material debt creation.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-25T20:39:40.817615+00:00","company_name":"","ticker":null,"filing_date":""},{"id":11249,"accession_number":"0001628280-26-045555","item_number":"1.02","item_title":"Termination of a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Floor \u0026 Decor terminated its prior term loan and ABL facilities on June 24, 2026, in connection with entry into new credit facilities (referenced in Item 1.01). While Item 1.02 formally discloses the termination, the material event is the refinancing transaction—replacement of existing debt obligations with new ones. The termination itself is ancillary to the creation of new direct financial obligations. This refinancing is material to investors as it affects the company's capital structure and debt terms.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-25T20:39:40.817615+00:00","company_name":"","ticker":null,"filing_date":""},{"id":11250,"accession_number":"0001628280-26-045555","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":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 2.03 is the dedicated disclosure item for creation of direct financial obligations such as debt issuance. The filing incorporates Item 1.01 (Business Combinations) by reference, suggesting a material acquisition or financing transaction. The Item 2.03 heading and cross-reference to Item 1.01 indicate a new debt obligation was created, likely in connection with M\u0026A activity.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-25T20:39:40.817615+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":11248,"accession_number":"0001628280-26-045555","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Floor \u0026 Decor's subsidiary F\u0026D entered into two new senior secured credit facilities on June 24, 2026: a $200 million term loan facility maturing in 2033 and an $800 million revolving ABL facility maturing in 2031. These represent the creation of new direct financial obligations through refinancing of existing facilities, which is the core definition of debt_issuance. The filing explicitly discloses the principal amounts, interest rates, maturity dates, covenants, and security interests—all hallmarks of material debt creation.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-25T20:39:40.817615+00:00","company_name":"Floor \u0026 Decor Holdings, Inc.","ticker":"FND","filing_date":"2026-06-25"},{"id":11249,"accession_number":"0001628280-26-045555","item_number":"1.02","item_title":"Termination of a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Floor \u0026 Decor terminated its prior term loan and ABL facilities on June 24, 2026, in connection with entry into new credit facilities (referenced in Item 1.01). While Item 1.02 formally discloses the termination, the material event is the refinancing transaction—replacement of existing debt obligations with new ones. The termination itself is ancillary to the creation of new direct financial obligations. This refinancing is material to investors as it affects the company's capital structure and debt terms.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-25T20:39:40.817615+00:00","company_name":"Floor \u0026 Decor Holdings, Inc.","ticker":"FND","filing_date":"2026-06-25"},{"id":11250,"accession_number":"0001628280-26-045555","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":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 2.03 is the dedicated disclosure item for creation of direct financial obligations such as debt issuance. The filing incorporates Item 1.01 (Business Combinations) by reference, suggesting a material acquisition or financing transaction. The Item 2.03 heading and cross-reference to Item 1.01 indicate a new debt obligation was created, likely in connection with M\u0026A activity.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-25T20:39:40.817615+00:00","company_name":"Floor \u0026 Decor Holdings, Inc.","ticker":"FND","filing_date":"2026-06-25"}]}