{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-26-063719","form_type":"8-K","ticker":"WKHS","cik":"0001425287","company_name":"Workhorse Group Inc.","filed_at":"2026-09-28T20:15:22+00:00","discovered_at":"2026-09-28T20:17:20.656370+00:00","generated_at":"2026-10-12T13:35:37.135942+00:00","sec_items":["5.02","9.01"],"event_type":"leadership","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Workhorse adopts Value Creation Incentive Plan; CEO Griffith target $15M, CFO Davis $6.5M","bullets":["Board adopted the Workhorse Group Inc. Value Creation Incentive Plan on Sept 22, 2026; performance period runs Oct 1, 2026 through Sept 30, 2031.","CEO Scott Griffith received a $15M target performance award; CFO Jody Davis received a $6.5M target award; payouts in cash or, at Committee election, common stock.","Revenue goal worth 15% of target: annualized GAAP revenue of at least $75M for two consecutive fiscal quarters (quarterly GAAP sales times four).","Gross margin goal 20% and operating cash flow goal 25% of target: each must be positive for two consecutive quarters on a GAAP basis.","Largest goal (40%): average market cap of at least $500M over any 45 consecutive trading days; Company says targets are not guidance or projections."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-063719","json":"https://secwatch.observer/filing/0001628280-26-063719.json","markdown":"https://secwatch.observer/filing/0001628280-26-063719.md","text":"https://secwatch.observer/filing/0001628280-26-063719.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1425287/000162828026063719/0001628280-26-063719-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1425287/000162828026063719/wkhs-20260922.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-12T13:35:37.135942+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"}