{"schema_version":"secwatch.filing_event.v1","accession":"0000950142-26-000078","form_type":"8-K/A","ticker":"DAN","cik":"0000026780","company_name":"DANA Inc","filed_at":"2026-01-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.303717+00:00","generated_at":"2026-05-16T11:27:16.573112+00:00","sec_items":["9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Dana completes $2.66B sale of Off-Highway business to Allison; provides pro forma financials","bullets":["Sale closed Jan 1, 2026; cash proceeds $2.664B after preliminary working capital adjustments.","Pro forma shows continuing ops net income of $11M for 9M 2025 vs. reported loss of $29M.","Proceeds used to redeem $1.3B in senior notes and repay $250M Term A Facility.","Estimated pre-tax gain on sale of $1.287B recognized in retained earnings.","Company expects to finalize discontinued ops accounting in 2025 annual report."],"urls":{"canonical":"https://secwatch.observer/filing/0000950142-26-000078","json":"https://secwatch.observer/filing/0000950142-26-000078.json","markdown":"https://secwatch.observer/filing/0000950142-26-000078.md","text":"https://secwatch.observer/filing/0000950142-26-000078.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/26780/000095014226000078/0000950142-26-000078-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/26780/000095014226000078/eh260722929_8ka1.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T11:27:16.573112+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}