{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-26-008836","form_type":"8-K","ticker":"ETN","cik":"0001551182","company_name":"Eaton Corp plc","filed_at":"2026-03-10T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.404978+00:00","generated_at":"2026-05-15T16:36:42.340594+00:00","sec_items":["1.02","2.03","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Eaton closes $8.5B U.S. and €1.2B Euro note issuance; ends $8B term loan","bullets":["Issued $8.5B U.S. notes in six tranches (3.850%-5.450%), maturities 2028-2056; net proceeds ~$8,436.5M.","Issued €1.2B Euro notes in two tranches (3.550% due 2034, 4.000% due 2038); net proceeds ~€1,192.1M.","Proceeds to fund general corporate purposes, including previously disclosed Boyd Thermal acquisition.","Terminated $8B term credit agreement from Feb 6, 2026; no loans outstanding and no penalties incurred.","Notes guaranteed by Eaton Corp plc and certain subsidiaries; issued under indenture with Bank of New York Mellon as trustee."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-26-008836","json":"https://secwatch.observer/filing/0001140361-26-008836.json","markdown":"https://secwatch.observer/filing/0001140361-26-008836.md","text":"https://secwatch.observer/filing/0001140361-26-008836.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1551182/000114036126008836/0001140361-26-008836-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1551182/000114036126008836/ef20067414_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T16:36:42.340594+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":"3ec83e58336d4286124643397c755025c5b2081e","claim":"Eaton Corp plc incurred senior notes of $1,500.0 million with The Bank of New York Mellon Trust Company, N.A., as Trustee at 3.950% maturing March 6, 2029.","evidence_excerpt":"3.950% notes due 2029 in the principal amount of $1,500.0 million (the \" 2029 U.S. Notes \")","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1551182/000114036126008836/0001140361-26-008836-index.htm","confidence":0.9},{"claim_id":"65849ce403670494c7f1d9495e9dbf455a291e2f","claim":"Eaton Corp plc incurred senior notes of $1,500.0 million with The Bank of New York Mellon Trust Company, N.A., as Trustee at 4.200% maturing March 6, 2031.","evidence_excerpt":"4.200% notes due 2031 in the principal amount of $1,500.0 million (the \" 2031 U.S. Notes \")","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1551182/000114036126008836/0001140361-26-008836-index.htm","confidence":0.9},{"claim_id":"bf0cf9cc41aa518276af9ba6bd2deb1d7c60d613","claim":"Eaton Corp plc incurred senior notes of $1,500.0 million with The Bank of New York Mellon Trust Company, N.A., as Trustee at 3.850% maturing March 6, 2028.","evidence_excerpt":"On March 6, 2026, Eaton Corp closed its sale of 3.850% notes due 2028 in the principal amount of $1,500.0 million (the \" 2028 U.S. Notes \")","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1551182/000114036126008836/0001140361-26-008836-index.htm","confidence":0.9},{"claim_id":"c261bd61cd96b020d28d48b31b8273f1bd5c12ca","claim":"Eaton Corp plc incurred senior notes of $2,000.0 million with The Bank of New York Mellon Trust Company, N.A., as Trustee at 4.800% maturing March 6, 2036.","evidence_excerpt":"4.800% notes due 2036 in the principal amount of $2,000.0 million (the \" 2036 U.S. Notes \")","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1551182/000114036126008836/0001140361-26-008836-index.htm","confidence":0.9},{"claim_id":"cb4d24207bbfe644245194dea29e4edc3004d945","claim":"Eaton Corp plc incurred senior notes of $1,000.0 million with The Bank of New York Mellon Trust Company, N.A., as Trustee at 4.500% maturing March 6, 2033.","evidence_excerpt":"4.500% notes due 2033 in the principal amount of $1,000.0 million (the \" 2033 U.S. Notes \")","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1551182/000114036126008836/0001140361-26-008836-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001104659-26-057138","ticker":"OCGN","company_name":"Ocugen, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Ocugen completes $115M convertible note offering at 6.75%, repays Avenue loan","event_type":"debt","sec_items":["1.01","1.02","2.02","2.03","3.02","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: debt_financing","same SEC item: 1.02, 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-057138","json":"https://secwatch.observer/filing/0001104659-26-057138.json","markdown":"https://secwatch.observer/filing/0001104659-26-057138.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1372299/000110465926057138/0001104659-26-057138-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1372299/000110465926057138/tm2613898d1_8k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"3.950% notes due 2029 in the principal amount of $1,500.0 million (the \" 2029 U.S. Notes \")","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1551182/000114036126008836/0001140361-26-008836-index.htm","comparable_excerpt":"On May 7, 2026, Ocugen, Inc. (the “Company”) completed its previously announced private offering (the “offering”) of $115.0 million aggregate principal amount of 6.75% Convertible Senior Notes due 2034 (the “notes”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1372299/000110465926057138/0001104659-26-057138-index.htm"}},{"accession":"0001193125-26-208905","ticker":"CORZ","company_name":"Core Scientific, Inc./tx","filed_at":"2026-05-06T23:59:59+00:00","headline":"Core Scientific subsidiary prices $3.3B of 7.750% senior secured notes due 2031","event_type":"debt","sec_items":["1.01","1.02","2.03","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: debt_financing","same SEC item: 1.02, 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-208905","json":"https://secwatch.observer/filing/0001193125-26-208905.json","markdown":"https://secwatch.observer/filing/0001193125-26-208905.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1839341/000119312526208905/0001193125-26-208905-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1839341/000119312526208905/d47435d8k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"3.950% notes due 2029 in the principal amount of $1,500.0 million (the \" 2029 U.S. Notes \")","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1551182/000114036126008836/0001140361-26-008836-index.htm","comparable_excerpt":"On May 6, 2026, Core Scientific Finance I LLC (the “Issuer”), a wholly-owned indirect subsidiary of Core Scientific, Inc. (“Core Scientific”), completed its previously announced private offering (the “Offering”) of $3.3 billion aggregate principal amount of its 7.750% Senior Secured Notes due 2031 (the “Notes”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1839341/000119312526208905/0001193125-26-208905-index.htm"}},{"accession":"0001213900-26-050957","ticker":"BRLS","company_name":"Borealis Foods Inc.","filed_at":"2026-05-01T23:59:59+00:00","headline":"Borealis Foods enters $17M term loan with Oxus, repays Frontwell; potential equity conversion up to $33.3M","event_type":"debt","sec_items":["1.01","1.02","2.03","3.02","5.02","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: debt_financing","same SEC item: 1.02, 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-050957","json":"https://secwatch.observer/filing/0001213900-26-050957.json","markdown":"https://secwatch.observer/filing/0001213900-26-050957.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1852973/000121390026050957/0001213900-26-050957-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1852973/000121390026050957/ea0288749-8k_borealis.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"3.950% notes due 2029 in the principal amount of $1,500.0 million (the \" 2029 U.S. Notes \")","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1551182/000114036126008836/0001140361-26-008836-index.htm","comparable_excerpt":"SPAC sponsor and a significant shareholder of\nthe Company. Pursuant to the Credit Agreement, Oxus provided\na term loan to the Borrowers in an aggregate principal amount of up to $17.0 million (the “Term Loan”). The obligations under\nthe Credit Agreement are guaranteed by the Company, Borealis IP Inc., and Palmetto Gourmet Foods (Canada) Inc. (collectively, the","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1852973/000121390026050957/0001213900-26-050957-index.htm"}},{"accession":"0001213900-26-053894","ticker":"TBH","company_name":"Brag House Holdings, Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Brag House issues $2.5M convertible notes at 25% OID; proceeds for House of Doge merger","event_type":"debt","sec_items":["1.01","2.03","3.02","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-053894","json":"https://secwatch.observer/filing/0001213900-26-053894.json","markdown":"https://secwatch.observer/filing/0001213900-26-053894.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1903595/000121390026053894/0001213900-26-053894-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1903595/000121390026053894/ea0289773-8k_braghouse.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"3.950% notes due 2029 in the principal amount of $1,500.0 million (the \" 2029 U.S. Notes \")","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1551182/000114036126008836/0001140361-26-008836-index.htm","comparable_excerpt":"The issuance of the Notes in the aggregate original principal amount of $2,500,000 constitutes the creation of a direct financial obligation of the Company. The Notes bear interest at 12.0% per annum, mature on February 4, 2027","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1903595/000121390026053894/0001213900-26-053894-index.htm"}},{"accession":"0001492691-26-000042","ticker":"KNX","company_name":"Knight-Swift Transportation Holdings Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Knight-Swift closes $1.5B convertible note offering at 1.00% due 2031; proceeds used to repay term loans and revolver","event_type":"debt","sec_items":["1.01","2.03","3.02","8.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001492691-26-000042","json":"https://secwatch.observer/filing/0001492691-26-000042.json","markdown":"https://secwatch.observer/filing/0001492691-26-000042.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1492691/000149269126000042/0001492691-26-000042-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1492691/000149269126000042/knx-20260505.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"3.950% notes due 2029 in the principal amount of $1,500.0 million (the \" 2029 U.S. Notes \")","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1551182/000114036126008836/0001140361-26-008836-index.htm","comparable_excerpt":"On May 8, 2026, Knight-Swift Transportation Holdings Inc. (the \"Company\") completed its previously announced private offering (the \"Offering\") of $1.5 billion aggregate principal amount of 1.00% Convertible Senior Notes due 2031","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1492691/000149269126000042/0001492691-26-000042-index.htm"}},{"accession":"0001104659-26-056748","ticker":null,"company_name":"ACURA PHARMACEUTICALS, INC","filed_at":"2026-05-07T23:59:59+00:00","headline":"Acura's debt to related party grows to $10.3M; warns of possible shutdown without new financing by May-end","event_type":"debt","sec_items":["1.01","2.01","2.03","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-056748","json":"https://secwatch.observer/filing/0001104659-26-056748.json","markdown":"https://secwatch.observer/filing/0001104659-26-056748.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/786947/000110465926056748/0001104659-26-056748-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/786947/000110465926056748/tm2613771d1_8k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"3.950% notes due 2029 in the principal amount of $1,500.0 million (the \" 2029 U.S. Notes \")","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1551182/000114036126008836/0001140361-26-008836-index.htm","comparable_excerpt":"On each of March 30, 2026, April 3, 2026, April 20, 2026 and May 5, 2026, we received loans of $100,000 from Abuse Deterrent Pharma, LLC (“AD Pharma”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/786947/000110465926056748/0001104659-26-056748-index.htm"}},{"accession":"0001104659-26-057128","ticker":"PUMP","company_name":"ProPetro Holding Corp.","filed_at":"2026-05-07T23:59:59+00:00","headline":"ProPetro issues $690M zero-coupon convertible notes due 2031, expands credit facility","event_type":"debt","sec_items":["1.01","2.03","3.02","8.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-057128","json":"https://secwatch.observer/filing/0001104659-26-057128.json","markdown":"https://secwatch.observer/filing/0001104659-26-057128.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1680247/000110465926057128/0001104659-26-057128-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1680247/000110465926057128/tm2613899d1_8k.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"3.950% notes due 2029 in the principal amount of $1,500.0 million (the \" 2029 U.S. Notes \")","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1551182/000114036126008836/0001140361-26-008836-index.htm","comparable_excerpt":"On May 7, 2026, ProPetro Holding Corp. (the “ Company ”), issued $690 million aggregate principal amount of its 0.00% Convertible Senior Notes due 2031","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1680247/000110465926057128/0001104659-26-057128-index.htm"}},{"accession":"0001193125-26-206397","ticker":"BNZI","company_name":"Banzai International, Inc.","filed_at":"2026-05-05T23:59:59+00:00","headline":"Banzai exchanges shares for debt; issued 1.47M shares, note reduced to $819K","event_type":"debt","sec_items":["1.01","2.03","3.02","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: debt_financing","same SEC item: 2.03, 9.01","same event type: debt","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-206397","json":"https://secwatch.observer/filing/0001193125-26-206397.json","markdown":"https://secwatch.observer/filing/0001193125-26-206397.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1826011/000119312526206397/0001193125-26-206397-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1826011/000119312526206397/bnzi-20251217.htm"},"side_by_side_evidence":{"fact_type":"debt_financing","source_excerpt":"3.950% notes due 2029 in the principal amount of $1,500.0 million (the \" 2029 U.S. Notes \")","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1551182/000114036126008836/0001140361-26-008836-index.htm","comparable_excerpt":"in the principal amount due under the Note (the “Forbearance Fee”). After giving effect to the Forbearance Fee and the Exchange, the outstanding balance under the Note was $1,839,432.50. The Company also agreed to pay all of Agile’s reasonable costs and expenses, in an amount not to exceed $10,000. Following the initial Exchange, the Company, Agile and the","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1826011/000119312526206397/0001193125-26-206397-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}