{"filing":{"accession_number":"0001829126-26-008737","cik":"0001883814","ticker":"SLND-WT","company_name":"Southland Holdings, Inc.","form":"8-K","filing_date":"2026-08-13","report_date":"2026-08-13","primary_document":"southland_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1883814/000182912626008737/southland_8k.htm"},"events":[{"id":27477,"run_id":25048,"accession_number":"0001829126-26-008737","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"Southland entered into two material definitive agreements on August 13, 2026: a Financial Assistance Agreement with sureties and a Second Amendment to its Credit Agreement. The Financial Assistance Agreement documents a substantial restructuring of the company's financing, including conversion of $150.86 million in Non-Bonding Financing into senior preferred shares and modification of repayment terms, while the Second Amendment reduces the interest rate from 7.25% + SOFR to 4.00% (capitalized), suspends amortization and financial covenants, and provides material relief during a \"Relief Period.\"","company_name":"Southland Holdings, Inc.","ticker":"SLND-WT","filing_date":"2026-08-13","form":"8-K","submitted_at":null,"items":[{"id":29041,"accession_number":"0001829126-26-008737","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"Southland entered into two material definitive agreements on August 13, 2026: a Financial Assistance Agreement with sureties and a Second Amendment to its Credit Agreement. The Financial Assistance Agreement documents a substantial restructuring of the company's financing, including conversion of $150.86 million in Non-Bonding Financing into senior preferred shares and modification of repayment terms. The Second Amendment reduces the interest rate from 7.25% + SOFR to 4.00% (capitalized), suspends amortization and financial covenants, and provides material relief during a \"Relief Period.\" Together, these agreements represent a material restructuring of the company's capital structure and debt obligations that would significantly affect a reasonable investor's assessment of the registrant's financial condition and obligations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-13T11:11:44.919495+00:00","company_name":"","ticker":null,"filing_date":""},{"id":29042,"accession_number":"0001829126-26-008737","item_number":"2.03","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Southland entered into a Financial Assistance Agreement creating direct financial obligations totaling $209.83 million ($58.97 million in Bonding Surety Financing at 4% per annum and $150.86 million in Non-Bonding Financing, with the latter to be converted into $150.86 million of senior non-voting preferred shares). The Second Amendment also restructured existing debt, reducing the interest rate from 7.25% plus SOFR to 4.00% paid-in-kind. These arrangements create new and modified direct financial obligations material to the registrant's capital structure and liquidity.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-13T11:11:44.919495+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":29041,"accession_number":"0001829126-26-008737","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"Southland entered into two material definitive agreements on August 13, 2026: a Financial Assistance Agreement with sureties and a Second Amendment to its Credit Agreement. The Financial Assistance Agreement documents a substantial restructuring of the company's financing, including conversion of $150.86 million in Non-Bonding Financing into senior preferred shares and modification of repayment terms. The Second Amendment reduces the interest rate from 7.25% + SOFR to 4.00% (capitalized), suspends amortization and financial covenants, and provides material relief during a \"Relief Period.\" Together, these agreements represent a material restructuring of the company's capital structure and debt obligations that would significantly affect a reasonable investor's assessment of the registrant's financial condition and obligations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-13T11:11:44.919495+00:00","company_name":"Southland Holdings, Inc.","ticker":"SLND-WT","filing_date":"2026-08-13"},{"id":29042,"accession_number":"0001829126-26-008737","item_number":"2.03","item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Southland entered into a Financial Assistance Agreement creating direct financial obligations totaling $209.83 million ($58.97 million in Bonding Surety Financing at 4% per annum and $150.86 million in Non-Bonding Financing, with the latter to be converted into $150.86 million of senior non-voting preferred shares). The Second Amendment also restructured existing debt, reducing the interest rate from 7.25% plus SOFR to 4.00% paid-in-kind. These arrangements create new and modified direct financial obligations material to the registrant's capital structure and liquidity.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-13T11:11:44.919495+00:00","company_name":"Southland Holdings, Inc.","ticker":"SLND-WT","filing_date":"2026-08-13"}]}