{"filing":{"accession_number":"0001829126-26-008712","cik":"0001883814","ticker":"SLND-WT","company_name":"Southland Holdings, Inc.","form":"8-K","filing_date":"2026-08-12","report_date":"2026-08-12","primary_document":"southland_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1883814/000182912626008712/southland_8k.htm"},"events":[{"id":27366,"run_id":24934,"accession_number":"0001829126-26-008712","anchor_item_number":null,"event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"The 8-K discloses quarterly financial results for Q2 2026 (quarter ended June 30, 2026) via Item 2.02 and attached press release (Exhibit 99.1). The filing reports significant deterioration: revenue declined 47.4% YoY to $113.3M, gross margin collapsed from +6.0% to -62.9%, and net loss widened to $84.3M ($1.55 per share) versus $10.3M loss in the prior year quarter. The company explicitly attributes the decline to \"unfavorable non-cash adjustments related to legacy disputes\" and a $93.6M cumulative catch-up adjustment on claims recoverability. This material earnings disclosure would significantly affect investor assessment of the registrant's financial condition.","company_name":"Southland Holdings, Inc.","ticker":"SLND-WT","filing_date":"2026-08-12","form":"8-K","submitted_at":null,"items":null}],"classifications":[{"id":28874,"accession_number":"0001829126-26-008712","item_number":null,"item_title":null,"event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The 8-K discloses quarterly financial results for Q2 2026 (quarter ended June 30, 2026) via Item 2.02 and attached press release (Exhibit 99.1). The filing reports significant deterioration: revenue declined 47.4% YoY to $113.3M, gross margin collapsed from +6.0% to -62.9%, and net loss widened to $84.3M ($1.55 per share) versus $10.3M loss in the prior year quarter. The company explicitly attributes the decline to \"unfavorable non-cash adjustments related to legacy disputes\" and a $93.6M cumulative catch-up adjustment on claims recoverability. This material earnings disclosure would significantly affect investor assessment of the registrant's financial condition.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-12T21:21:42.194971+00:00","company_name":"Southland Holdings, Inc.","ticker":"SLND-WT","filing_date":"2026-08-12"}]}