{"filing":{"accession_number":"0001829126-26-009431","cik":"0001883814","ticker":"SLND-WT","company_name":"Southland Holdings, Inc.","form":"8-K","filing_date":"2026-08-27","report_date":"2026-08-26","primary_document":"southland_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1883814/000182912626009431/southland_8k.htm"},"events":[{"id":30109,"run_id":27593,"accession_number":"0001829126-26-009431","anchor_item_number":"1.01","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.72,"summary":"This disclosure centers on a settlement agreement resolving a material litigation judgment (the WSCC Judgement) through a $5 million payment that is expected to favorably impact pre-tax income by approximately $29 million in Q3 2026. While the underlying dispute is litigation-related, the Item 1.01 classification and the focus on the settlement agreement as a \"material definitive agreement\" with significant financial impact (a $29 million favorable adjustment) makes this primarily a financial event rather than a litigation event. The settlement is a financial resolution mechanism rather than the litigation itself being the principal disclosure.","company_name":"Southland Holdings, Inc.","ticker":"SLND-WT","filing_date":"2026-08-27","form":"8-K","submitted_at":null,"items":[{"id":32612,"accession_number":"0001829126-26-009431","item_number":"1.01","item_title":null,"event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.72,"reasoning":"This disclosure centers on a settlement agreement resolving a material litigation judgment (the WSCC Judgement) through a $5 million payment that is expected to favorably impact pre-tax income by approximately $29 million in Q3 2026. While the underlying dispute is litigation-related, the Item 1.01 classification and the focus on the settlement agreement as a \"material definitive agreement\" with significant financial impact (a $29 million favorable adjustment) makes this primarily a financial event rather than a litigation event. The settlement is a financial resolution mechanism rather than the litigation itself being the principal disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-27T21:03:47.148555+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":32612,"accession_number":"0001829126-26-009431","item_number":"1.01","item_title":null,"event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.72,"reasoning":"This disclosure centers on a settlement agreement resolving a material litigation judgment (the WSCC Judgement) through a $5 million payment that is expected to favorably impact pre-tax income by approximately $29 million in Q3 2026. While the underlying dispute is litigation-related, the Item 1.01 classification and the focus on the settlement agreement as a \"material definitive agreement\" with significant financial impact (a $29 million favorable adjustment) makes this primarily a financial event rather than a litigation event. The settlement is a financial resolution mechanism rather than the litigation itself being the principal disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-27T21:03:47.148555+00:00","company_name":"Southland Holdings, Inc.","ticker":"SLND-WT","filing_date":"2026-08-27"}]}