{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-021774","form_type":"8-K","ticker":"EACO","cik":"0000784539","company_name":"EACO CORP","filed_at":"2026-03-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.690484+00:00","generated_at":"2026-05-15T22:55:03.422908+00:00","sec_items":["1.01","2.03","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"EACO subsidiary extends $20M revolver maturity to Feb 2028; parent guarantees","bullets":["Bisco Industries amended its $20M revolving credit line with Citizens Business Bank, extending maturity to Feb 15, 2028.","Interest rate floor set at 4.0% per annum, effective Feb 15, 2026.","Certain financial reporting covenants under the original Business Loan Agreement were modified.","EACO Corporation executed a Commercial Guaranty guaranteeing up to $20M of Bisco's obligations under the facility.","Amendment and guaranty both dated Feb 15, 2026; executed Feb 27, 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-021774","json":"https://secwatch.observer/filing/0001104659-26-021774.json","markdown":"https://secwatch.observer/filing/0001104659-26-021774.md","text":"https://secwatch.observer/filing/0001104659-26-021774.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/784539/000110465926021774/0001104659-26-021774-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/784539/000110465926021774/tm267637d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T22:55:03.422908+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":[{"claim_id":"1a0786d89cdc566661d2c0957446997cdf8e6eaa","claim":"EACO CORP amended credit facility of $20,000,000 with Citizens Business Bank at not less than 4.000% per annum maturing February 15, 2028.","evidence_excerpt":"On February 27, 2026, Bisco Industries, Inc. (“Bisco”), a wholly-owned subsidiary of EACO Corporation (”EACO,” together with Bisco, the “Company”), executed a Change in Terms Agreement dated as of February 15, 2026 (the “Amendment”) with Citizens Business Bank (the “Lender”) in connection with a revolving line of credit (Loan No. 155354101) in the principal amount of $20,000,000.","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/784539/000110465926021774/0001104659-26-021774-index.htm","confidence":0.9},{"claim_id":"872dd021287f5833caf0db533956992ff298fdef","claim":"EACO CORP incurred guarantee of up to $20,000,000 with Citizens Business Bank.","evidence_excerpt":"By executing the Commercial Guaranty described above, EACO agrees to guarantee up to $20,000,000 of indebtedness under the revolving line of credit and related loan documents.","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/784539/000110465926021774/0001104659-26-021774-index.htm","confidence":0.9},{"claim_id":"e6037feeb560e2c617bb8f1486708a8cc666da0c","claim":"EACO CORP amended Change in Terms Agreement with Citizens Business Bank (effective 2026-02-15).","evidence_excerpt":"On February 27, 2026, Bisco Industries, Inc. (“Bisco”), a wholly-owned subsidiary of EACO Corporation (”EACO,” together with Bisco, the “Company”), executed a Change in Terms Agreement dated as of February 15, 2026 (the “Amendment”) with Citizens Business Bank (the “Lender”) in connection with a revolving line of credit (Loan No. 155354101) in the principal amount of $20,000,000.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/784539/000110465926021774/0001104659-26-021774-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001993004-26-000044","ticker":"NWE","company_name":"NorthWestern Energy Group, Inc.","filed_at":"2026-06-02T11:22:44+00:00","headline":"NorthWestern Energy subsidiary enters $225M secured term loan, repays revolver","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: debt_financing, material_agreement","same SEC item: 1.01, 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001993004-26-000044","json":"https://secwatch.observer/filing/0001993004-26-000044.json","markdown":"https://secwatch.observer/filing/0001993004-26-000044.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1993004/000199300426000044/0001993004-26-000044-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1993004/000199300426000044/nwe-20260527.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"On February 27, 2026, Bisco Industries, Inc. (“Bisco”), a wholly-owned subsidiary of EACO Corporation (”EACO,” together with Bisco, the “Company”), executed a Change in Terms Agreement dated as of February 15, 2026 (the “Amendment”) with Citizens Business Bank (the “Lender”) in connection with a revolving line of credit (Loan No. 155354101) in the principal amount of $20,000,000.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/784539/000110465926021774/0001104659-26-021774-index.htm","comparable_excerpt":"NW Corp's obligations under the Term Loan are secured by a $225 million first mortgage bond","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1993004/000199300426000044/0001993004-26-000044-index.htm"}},{"accession":"0001140361-26-023577","ticker":"TCPC","company_name":"BlackRock TCP Capital Corp.","filed_at":"2026-06-01T20:50:02+00:00","headline":"BlackRock TCP Capital closes $535.8M CLO securitization, repays existing debt facilities","event_type":"debt","sec_items":["1.01","1.02","2.03","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: debt_financing, material_agreement","same SEC item: 1.01, 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-26-023577","json":"https://secwatch.observer/filing/0001140361-26-023577.json","markdown":"https://secwatch.observer/filing/0001140361-26-023577.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1370755/000114036126023577/0001140361-26-023577-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1370755/000114036126023577/ef20075169_8k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"On February 27, 2026, Bisco Industries, Inc. (“Bisco”), a wholly-owned subsidiary of EACO Corporation (”EACO,” together with Bisco, the “Company”), executed a Change in Terms Agreement dated as of February 15, 2026 (the “Amendment”) with Citizens Business Bank (the “Lender”) in connection with a revolving line of credit (Loan No. 155354101) in the principal amount of $20,000,000.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/784539/000110465926021774/0001104659-26-021774-index.htm","comparable_excerpt":"Item 1.01. Entry into a Material Definitive Agreement. On May 27, 2026 (the \" Closing Date \"), BlackRock TCP Capital Corp. (the \" Company \"), through its subsidiary, completed a $535,780,000 securitization of certain loans held by a subsidiary of the Company (the \" CLO Transaction \"). On the Closing Date and in connection with the CLO Transaction, BlackRock DLF 2026-C","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1370755/000114036126023577/0001140361-26-023577-index.htm"}},{"accession":"0000785161-26-000161","ticker":"EHC","company_name":"Encompass Health Corp","filed_at":"2026-06-01T20:26:16+00:00","headline":"Encompass Health issues $500M 5.875% notes due 2034; to redeem $400M of 4.500% notes due 2028","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: debt_financing, material_agreement","same SEC item: 1.01, 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000785161-26-000161","json":"https://secwatch.observer/filing/0000785161-26-000161.json","markdown":"https://secwatch.observer/filing/0000785161-26-000161.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/785161/000078516126000161/0000785161-26-000161-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/785161/000078516126000161/ehc-20260529.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"On February 27, 2026, Bisco Industries, Inc. (“Bisco”), a wholly-owned subsidiary of EACO Corporation (”EACO,” together with Bisco, the “Company”), executed a Change in Terms Agreement dated as of February 15, 2026 (the “Amendment”) with Citizens Business Bank (the “Lender”) in connection with a revolving line of credit (Loan No. 155354101) in the principal amount of $20,000,000.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/784539/000110465926021774/0001104659-26-021774-index.htm","comparable_excerpt":"On May 29, 2026, Encompass Health Corporation (the “Company”) completed the issuance and sale of $500 million in aggregate principal amount of its 5.875% Senior Notes due 2034 (the “Notes”), along with the related guarantees of the Notes by certain of the Company’s subsidiaries (the “Guarantees”), in a private offering.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/785161/000078516126000161/0000785161-26-000161-index.htm"}},{"accession":"0001193125-26-214205","ticker":"PGIM","company_name":"PGIM Private Credit Fund","filed_at":"2026-05-08T23:59:59+00:00","headline":"PGIM Private Credit Fund enters $100M credit facility with $500M accordion option","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: debt_financing, material_agreement","same SEC item: 1.01, 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-214205","json":"https://secwatch.observer/filing/0001193125-26-214205.json","markdown":"https://secwatch.observer/filing/0001193125-26-214205.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1923622/000119312526214205/0001193125-26-214205-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1923622/000119312526214205/ck0001923622-20260505.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"On February 27, 2026, Bisco Industries, Inc. (“Bisco”), a wholly-owned subsidiary of EACO Corporation (”EACO,” together with Bisco, the “Company”), executed a Change in Terms Agreement dated as of February 15, 2026 (the “Amendment”) with Citizens Business Bank (the “Lender”) in connection with a revolving line of credit (Loan No. 155354101) in the principal amount of $20,000,000.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/784539/000110465926021774/0001104659-26-021774-index.htm","comparable_excerpt":"Repo Rate Average; and for Australian‐dollar advances, Bank Bill Swap Rate), in each case subject to a 0.25% floor. The initial facility amount of the Credit Facility is $100 million, with an accordion feature that permits increases, with the consent of the facility agent and the lenders, up to an aggregate commitment of $500 million. The Credit Facility has","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1923622/000119312526214205/0001193125-26-214205-index.htm"}},{"accession":"0001335258-26-000023","ticker":"LYV","company_name":"Live Nation Entertainment, Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Live Nation VenueCo closes €610M secured notes issuance backed by 4 venues","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: debt_financing, material_agreement","same SEC item: 1.01, 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001335258-26-000023","json":"https://secwatch.observer/filing/0001335258-26-000023.json","markdown":"https://secwatch.observer/filing/0001335258-26-000023.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1335258/000133525826000023/0001335258-26-000023-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1335258/000133525826000023/lyv-20260508.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"On February 27, 2026, Bisco Industries, Inc. (“Bisco”), a wholly-owned subsidiary of EACO Corporation (”EACO,” together with Bisco, the “Company”), executed a Change in Terms Agreement dated as of February 15, 2026 (the “Amendment”) with Citizens Business Bank (the “Lender”) in connection with a revolving line of credit (Loan No. 155354101) in the principal amount of $20,000,000.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/784539/000110465926021774/0001104659-26-021774-index.htm","comparable_excerpt":"On May 8, 2026, Live Nation VenueCo, LLC (“VenueCo”), a bankruptcy-remote, special purpose vehicle owned by certain bankruptcy-remote, special purpose entities (the “Participants”), which are indirect subsidiaries of Live Nation Entertainment, Inc. (the “Company”), closed its previously announced issuance of €610 million aggregate principal amount of fixed rate senior secured notes (the “Notes”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1335258/000133525826000023/0001335258-26-000023-index.htm"}},{"accession":"0001342916-26-000028","ticker":"HNOI","company_name":"HNO International, Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"HNO International issues $67,500 convertible note and warrant to Monroe Street Capital","event_type":"debt","sec_items":["1.01","2.03","3.02","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: debt_financing, material_agreement","same SEC item: 1.01, 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001342916-26-000028","json":"https://secwatch.observer/filing/0001342916-26-000028.json","markdown":"https://secwatch.observer/filing/0001342916-26-000028.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1342916/000134291626000028/0001342916-26-000028-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1342916/000134291626000028/hnoi8k5526.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"On February 27, 2026, Bisco Industries, Inc. (“Bisco”), a wholly-owned subsidiary of EACO Corporation (”EACO,” together with Bisco, the “Company”), executed a Change in Terms Agreement dated as of February 15, 2026 (the “Amendment”) with Citizens Business Bank (the “Lender”) in connection with a revolving line of credit (Loan No. 155354101) in the principal amount of $20,000,000.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/784539/000110465926021774/0001104659-26-021774-index.htm","comparable_excerpt":"On May 5, 2026, HNO International, Inc. (the \"Company\") entered into a Securities Purchase Agreement (the \"MSC Purchase Agreement\") with Monroe Street Capital Partners, LP, a Delaware limited partnership (the \"MSC Buyer\"), pursuant to which the Company issued to the MSC Buyer a Convertible Promissory Note in the principal amount of $67,500","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1342916/000134291626000028/0001342916-26-000028-index.htm"}},{"accession":"0001606268-26-000029","ticker":"VIASP","company_name":"Via Renewables, Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Via Renewables enters $300M senior secured revolving credit facility, replaces prior agreement","event_type":"debt","sec_items":["1.01","1.02","2.03","3.03","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: debt_financing, material_agreement","same SEC item: 1.01, 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001606268-26-000029","json":"https://secwatch.observer/filing/0001606268-26-000029.json","markdown":"https://secwatch.observer/filing/0001606268-26-000029.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1606268/000160626826000029/0001606268-26-000029-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1606268/000160626826000029/spke-20260506.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"On February 27, 2026, Bisco Industries, Inc. (“Bisco”), a wholly-owned subsidiary of EACO Corporation (”EACO,” together with Bisco, the “Company”), executed a Change in Terms Agreement dated as of February 15, 2026 (the “Amendment”) with Citizens Business Bank (the “Lender”) in connection with a revolving line of credit (Loan No. 155354101) in the principal amount of $20,000,000.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/784539/000110465926021774/0001104659-26-021774-index.htm","comparable_excerpt":"In connection with entering into the Credit Agreement, the Company entered into an amended and restated subordinated promissory note (Note No. 9) (the “Subordinated Debt Facility”) with Spark HoldCo and Retailco, LLC (“Retailco”). The Subordinated Debt Facility allows the Company to draw advances in increments of no less than $1.0 million per advance up to $25.0 million through November 6, 2029.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1606268/000160626826000029/0001606268-26-000029-index.htm"}},{"accession":"0001493152-26-026654","ticker":"SOUL","company_name":"Soulpower Acquisition Corp.","filed_at":"2026-06-01T21:00:32+00:00","headline":"SPAC Soulpower Acquisition issues up to $2.5M promissory note to sponsor affiliate for working capital","event_type":"debt","sec_items":["1.01","2.03","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: debt_financing","same SEC item: 1.01, 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-026654","json":"https://secwatch.observer/filing/0001493152-26-026654.json","markdown":"https://secwatch.observer/filing/0001493152-26-026654.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2025608/000149315226026654/0001493152-26-026654-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2025608/000149315226026654/form8-k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"On February 27, 2026, Bisco Industries, Inc. (“Bisco”), a wholly-owned subsidiary of EACO Corporation (”EACO,” together with Bisco, the “Company”), executed a Change in Terms Agreement dated as of February 15, 2026 (the “Amendment”) with Citizens Business Bank (the “Lender”) in connection with a revolving line of credit (Loan No. 155354101) in the principal amount of $20,000,000.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/784539/000110465926021774/0001104659-26-021774-index.htm","comparable_excerpt":"On May 29, 2026, Soulpower Acquisition Corporation (the \"Company\") issued an unsecured promissory note in the principal amount of up to $2,500,000 (the \"B Note\") to Soulpower Management LLC (the \"Lender\").","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2025608/000149315226026654/0001493152-26-026654-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}