{"schema_version":"secwatch.filing_event.v1","accession":"0001490281-24-000131","form_type":"8-K","ticker":"GRPN","cik":"0001490281","company_name":"Groupon, Inc.","filed_at":"2024-11-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:08.571649+00:00","generated_at":"2026-05-29T22:28:10.788448+00:00","sec_items":["1.01","2.03","3.02","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Groupon issues $197.3M of 6.25% convertible secured notes due 2027","bullets":["Exchanged $176.3M of existing 1.125% 2026 notes; raised $20M cash via $21M new notes at 95% issue price.","Notes mature March 15, 2027; interest at 6.25% payable semi-annually; initial conversion price ~$30.00 per share.","Secured by first-priority liens on substantially all assets of Groupon and guarantor subsidiaries.","If SumUp equity not pledged or sold by Nov 20, 2025, notes accrue additional 2.5% interest.","Notes are not redeemable by the company; holders can force repurchase upon a fundamental change at 100%."],"urls":{"canonical":"https://secwatch.observer/filing/0001490281-24-000131","json":"https://secwatch.observer/filing/0001490281-24-000131.json","markdown":"https://secwatch.observer/filing/0001490281-24-000131.md","text":"https://secwatch.observer/filing/0001490281-24-000131.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1490281/000149028124000131/0001490281-24-000131-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1490281/000149028124000131/grpn-20241119.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T22:28:10.788448+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"}