{"schema_version":"secwatch.filing_event.v1","accession":"0001666138-26-000010","form_type":"8-K","ticker":"ATKR","cik":"0001666138","company_name":"Atkore Inc.","filed_at":"2026-04-29T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.697865+00:00","generated_at":"2026-05-15T02:14:33.517957+00:00","sec_items":["1.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Atkore settles two PVC pipe antitrust class actions for $136.5M total","bullets":["Agreed to pay $72.5M to Direct Purchaser Plaintiffs and $64M to Non-Converter Seller Purchaser Plaintiffs.","Settlements subject to preliminary and final court approval; payment due ~21 days after preliminary approval.","Third putative class (End User Plaintiffs) claims remain pending; no settlement reached.","Settlement recorded as non-operating expense in Q2 ended March 27, 2026; cash on hand to fund.","Company does not admit liability; believes settlement avoids costs and uncertainty of litigation."],"urls":{"canonical":"https://secwatch.observer/filing/0001666138-26-000010","json":"https://secwatch.observer/filing/0001666138-26-000010.json","markdown":"https://secwatch.observer/filing/0001666138-26-000010.md","text":"https://secwatch.observer/filing/0001666138-26-000010.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1666138/000166613826000010/0001666138-26-000010-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1666138/000166613826000010/atkr-20260429.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T02:14:33.517957+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":"4265b9892f3d85fb85e621b86aa5e2585c4ccd65","claim":"Atkore Inc. entered into Settlement Agreements with Direct Purchaser Plaintiffs and Non-Converter Seller Purchaser Plaintiffs valued at an aggregate of $72.5 million into a settlement fund ... and (ii) an aggregate of $64 million into a (effective 2026-04-28).","evidence_excerpt":"On April 28, 2026, the Company entered into settlement agreements (the \"Settlement Agreements\") with two of the three putative classes in the Class Action Litigation — the Direct Purchaser Plaintiffs (\"DPP Plaintiffs\") and the Non-Converter Seller Purchaser Plaintiffs (\"NCSP\" Plaintiffs) (together, the \"DPP and NCSP Plaintiffs\"), individually and on behalf of the putative DPP and NCSP Plaintiff class members.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1666138/000166613826000010/0001666138-26-000010-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001424929-26-000032","ticker":"FOXF","company_name":"FOX FACTORY HOLDING CORP","filed_at":"2026-05-07T23:59:59+00:00","headline":"Fox Factory Q1 revenue $368.7M (+3.9%), adj. EBITDA $35.7M above guidance; credit covenant eased to 5.0x","event_type":"earnings","sec_items":["1.01","2.02","2.03","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 9.01","same event type: earnings","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001424929-26-000032","json":"https://secwatch.observer/filing/0001424929-26-000032.json","markdown":"https://secwatch.observer/filing/0001424929-26-000032.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1424929/000142492926000032/0001424929-26-000032-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1424929/000142492926000032/foxf-20260506.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"On April 28, 2026, the Company entered into settlement agreements (the \"Settlement Agreements\") with two of the three putative classes in the Class Action Litigation — the Direct Purchaser Plaintiffs (\"DPP Plaintiffs\") and the Non-Converter Seller Purchaser Plaintiffs (\"NCSP\" Plaintiffs) (together, the \"DPP and NCSP Plaintiffs\"), individually and on behalf of the putative DPP and NCSP Plaintiff class members.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1666138/000166613826000010/0001666138-26-000010-index.htm","comparable_excerpt":"On May 6, 2026, Fox Factory Holding Corp., a Delaware corporation (the “Company”), entered into the Sixth Amendment to Credit Agreement and Third Amendment to Guaranty and Security Agreement (the “Amendment”) among the Company, certain subsidiaries of the Company, Wells Fargo Bank, National Association, as administrative agent, swingline lender and L/C issuer (the “Agent”), and a group of lenders party thereto.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1424929/000142492926000032/0001424929-26-000032-index.htm"}},{"accession":"0001628280-26-032092","ticker":"KDK","company_name":"Kodiak AI, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Kodiak AI reports Q1 revenue $1.8M (+74% QoQ), announces $100M PIPE financing","event_type":"earnings","sec_items":["1.01","2.02","3.02","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 9.01","same event type: earnings","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-032092","json":"https://secwatch.observer/filing/0001628280-26-032092.json","markdown":"https://secwatch.observer/filing/0001628280-26-032092.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1853138/000162828026032092/0001628280-26-032092-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1853138/000162828026032092/aur-20260507.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"On April 28, 2026, the Company entered into settlement agreements (the \"Settlement Agreements\") with two of the three putative classes in the Class Action Litigation — the Direct Purchaser Plaintiffs (\"DPP Plaintiffs\") and the Non-Converter Seller Purchaser Plaintiffs (\"NCSP\" Plaintiffs) (together, the \"DPP and NCSP Plaintiffs\"), individually and on behalf of the putative DPP and NCSP Plaintiff class members.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1666138/000166613826000010/0001666138-26-000010-index.htm","comparable_excerpt":"On May 7, 2026, Kodiak AI, Inc. (the “ Company ”) entered into subscription agreements (the “ Subscription Agreements ” and each a “ Subscription Agreement ”) with the investors named therein","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1853138/000162828026032092/0001628280-26-032092-index.htm"}},{"accession":"0001645590-26-000052","ticker":"HPE","company_name":"Hewlett Packard Enterprise Co","filed_at":"2026-06-01T20:09:22+00:00","headline":"HPE Q2 FY26: record revenue $10.7B (+40%), raises FY26 guidance, introduces FY27 framework","event_type":"earnings","sec_items":["1.01","2.02","5.02","7.01","9.01"],"materiality_score":0.9,"calibrated_materiality_score":0.9,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 9.01","same event type: earnings"],"urls":{"canonical":"https://secwatch.observer/filing/0001645590-26-000052","json":"https://secwatch.observer/filing/0001645590-26-000052.json","markdown":"https://secwatch.observer/filing/0001645590-26-000052.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1645590/000164559026000052/0001645590-26-000052-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1645590/000164559026000052/hpe-20260601.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"On April 28, 2026, the Company entered into settlement agreements (the \"Settlement Agreements\") with two of the three putative classes in the Class Action Litigation — the Direct Purchaser Plaintiffs (\"DPP Plaintiffs\") and the Non-Converter Seller Purchaser Plaintiffs (\"NCSP\" Plaintiffs) (together, the \"DPP and NCSP Plaintiffs\"), individually and on behalf of the putative DPP and NCSP Plaintiff class members.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1666138/000166613826000010/0001666138-26-000010-index.htm","comparable_excerpt":"On May 29, 2026, the Company and Elliott agreed to amend paragraph 1(c) of the Cooperation Agreement such that the size of the board of directors of the Company (the \"Board\") immediately following the closing of the 2026 Annual Meeting will not exceed 14 directors until the 2027 Annual Meeting (the \"Amended Cooperation Agreement\").","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1645590/000164559026000052/0001645590-26-000052-index.htm"}},{"accession":"0001104659-26-058250","ticker":"FSK","company_name":"FS KKR Capital Corp","filed_at":"2026-05-11T23:59:59+00:00","headline":"FSK posts Q1 GAAP loss of $1.57/sh, NAV falls to $18.83; announces $150M preferred, tender, buyback","event_type":"earnings","sec_items":["1.01","2.02","7.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 9.01","same event type: earnings"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-058250","json":"https://secwatch.observer/filing/0001104659-26-058250.json","markdown":"https://secwatch.observer/filing/0001104659-26-058250.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1422183/000110465926058250/0001104659-26-058250-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1422183/000110465926058250/tm2614112d1_8k.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"On April 28, 2026, the Company entered into settlement agreements (the \"Settlement Agreements\") with two of the three putative classes in the Class Action Litigation — the Direct Purchaser Plaintiffs (\"DPP Plaintiffs\") and the Non-Converter Seller Purchaser Plaintiffs (\"NCSP\" Plaintiffs) (together, the \"DPP and NCSP Plaintiffs\"), individually and on behalf of the putative DPP and NCSP Plaintiff class members.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1666138/000166613826000010/0001666138-26-000010-index.htm","comparable_excerpt":"On May 10, 2026, FS KKR Capital Corp. (the “Company”) entered into a purchase agreement (the “Purchase Agreement”) with KKR Alternative Assets L.P., a Delaware limited partnership (the “Purchaser”), pursuant to which the Purchaser has agreed to purchase $150,000,000 in newly issued shares of the Company’s cumulative convertible perpetual preferred stock (the “Convertible Preferred Stock”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1422183/000110465926058250/0001104659-26-058250-index.htm"}},{"accession":"0001193125-26-251791","ticker":"KRMN","company_name":"Karman Holdings Inc.","filed_at":"2026-06-01T21:28:29+00:00","headline":"Selling stockholders price upsized secondary offering of 14M shares at $61/share for ~$854M gross proceeds","event_type":"other_material","sec_items":["1.01","7.01","8.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 9.01","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-251791","json":"https://secwatch.observer/filing/0001193125-26-251791.json","markdown":"https://secwatch.observer/filing/0001193125-26-251791.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2040127/000119312526251791/0001193125-26-251791-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2040127/000119312526251791/d117104d8k.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"On April 28, 2026, the Company entered into settlement agreements (the \"Settlement Agreements\") with two of the three putative classes in the Class Action Litigation — the Direct Purchaser Plaintiffs (\"DPP Plaintiffs\") and the Non-Converter Seller Purchaser Plaintiffs (\"NCSP\" Plaintiffs) (together, the \"DPP and NCSP Plaintiffs\"), individually and on behalf of the putative DPP and NCSP Plaintiff class members.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1666138/000166613826000010/0001666138-26-000010-index.htm","comparable_excerpt":"On May 28, 2026, Karman Holdings Inc. (the “Company”) entered into an underwriting agreement (the “Underwriting Agreement”) with the persons named in Schedule II thereto (the “Selling Stockholders”) and Citigroup Global Markets Inc. and Evercore Group L.L.C., as the underwriters (the “Underwriters”), pursuant to which the Selling Stockholders agreed to sell 14,000,000 shares of common stock, par value $0.001 per share, of the Company (the “Common Stock”) at a public offering price of $61.00 per share (the “Offering Price”), less underwriting discounts and commissions (the “Offering”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2040127/000119312526251791/0001193125-26-251791-index.htm"}},{"accession":"0001193125-26-251789","ticker":"GIPR","company_name":"GENERATION INCOME PROPERTIES, INC.","filed_at":"2026-06-01T21:27:59+00:00","headline":"Generation Income Properties prices $5.0M public offering of 23.8M shares and warrants at $0.21/unit","event_type":"other_material","sec_items":["1.01","8.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 9.01","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-251789","json":"https://secwatch.observer/filing/0001193125-26-251789.json","markdown":"https://secwatch.observer/filing/0001193125-26-251789.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526251789/0001193125-26-251789-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526251789/gipr-20260528.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"On April 28, 2026, the Company entered into settlement agreements (the \"Settlement Agreements\") with two of the three putative classes in the Class Action Litigation — the Direct Purchaser Plaintiffs (\"DPP Plaintiffs\") and the Non-Converter Seller Purchaser Plaintiffs (\"NCSP\" Plaintiffs) (together, the \"DPP and NCSP Plaintiffs\"), individually and on behalf of the putative DPP and NCSP Plaintiff class members.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1666138/000166613826000010/0001666138-26-000010-index.htm","comparable_excerpt":"In connection with the Offering, on May 28, 2026, the Company entered into a placement agency agreement (the “Placement Agency Agreement”) with Maxim Group LLC, as placement agent","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1651721/000119312526251789/0001193125-26-251789-index.htm"}},{"accession":"0001437749-26-019065","ticker":"LIQT","company_name":"LIQTECH INTERNATIONAL INC","filed_at":"2026-06-01T21:17:04+00:00","headline":"LiqTech to convert $3M of $6M debt to equity, pay $3M cash in restructuring","event_type":"debt","sec_items":["1.01","3.02","9.01"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 9.01","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-019065","json":"https://secwatch.observer/filing/0001437749-26-019065.json","markdown":"https://secwatch.observer/filing/0001437749-26-019065.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1307579/000143774926019065/0001437749-26-019065-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1307579/000143774926019065/liqt20260601_8k.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"On April 28, 2026, the Company entered into settlement agreements (the \"Settlement Agreements\") with two of the three putative classes in the Class Action Litigation — the Direct Purchaser Plaintiffs (\"DPP Plaintiffs\") and the Non-Converter Seller Purchaser Plaintiffs (\"NCSP\" Plaintiffs) (together, the \"DPP and NCSP Plaintiffs\"), individually and on behalf of the putative DPP and NCSP Plaintiff class members.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1666138/000166613826000010/0001666138-26-000010-index.htm","comparable_excerpt":"On May 26, 2026, LiqTech International, Inc. (the “Company”) entered into a Debt Cancellation Agreement (the “Debt Cancellation Agreement”) with affiliates of Bleichroeder L.P., 21 April Fund, L.P., and 21 April Fund, Ltd. (the “Note Holders”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1307579/000143774926019065/0001437749-26-019065-index.htm"}},{"accession":"0001829126-26-005923","ticker":"TACH","company_name":"Titan Acquisition Corp.","filed_at":"2026-06-01T21:15:47+00:00","headline":"Titan Acquisition Corp enters $800M deal to combine with OpenPayd","event_type":"m_and_a","sec_items":["1.01","7.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 9.01","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001829126-26-005923","json":"https://secwatch.observer/filing/0001829126-26-005923.json","markdown":"https://secwatch.observer/filing/0001829126-26-005923.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2009183/000182912626005923/0001829126-26-005923-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2009183/000182912626005923/titanacq_8k.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"On April 28, 2026, the Company entered into settlement agreements (the \"Settlement Agreements\") with two of the three putative classes in the Class Action Litigation — the Direct Purchaser Plaintiffs (\"DPP Plaintiffs\") and the Non-Converter Seller Purchaser Plaintiffs (\"NCSP\" Plaintiffs) (together, the \"DPP and NCSP Plaintiffs\"), individually and on behalf of the putative DPP and NCSP Plaintiff class members.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1666138/000166613826000010/0001666138-26-000010-index.htm","comparable_excerpt":"On June 1, 2026, Titan Acquisition Corp, a Cayman Islands exempted company (“Titan”), entered into a Business Combination Agreement (the “Business Combination Agreement”), by and among OpenPayd Global Holdings Limited, a Cayman Islands exempted company (“PubCo”), Titan Acquisition Sponsor Holdco LLC, a Delaware limited liability company (the “Sponsor”), solely in its capacity as the Purchaser Representative, OpenPayd Holdings Limited, a company limited by shares incorporated in England and Wales (“Company”), Ozan Özerk, solely in his capacity as the Company Shareholders Representative, and the shareholders of the Company party thereto (collectively, the “Parties”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2009183/000182912626005923/0001829126-26-005923-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}