{"transactions":[{"id":796591,"issuer":{"id":6495,"kind":"organization","name":"Z Squared Inc.","symbol":"ZSQR"},"owners":[{"id":50506,"kind":"person","name":"Burke Michelle Ellen","position":1,"cik":"0002114401","reported_name":"Burke Michelle Ellen","relationship":{"director":true,"officer":true,"ten_percent_owner":false,"other":false,"officer_title":"Co-Chief Executive Officer"}}],"security":"Common Stock","published_at":"2026-04-30T10:05:01.000Z","date":"2026-04-27","kind":"grant","planned":false,"acquired":true,"shares":16447,"price":0,"value":0.0,"ownership":{"direct":true},"footnotes":[{"field":"security","element":"securityTitle","label":"F1","text":"On April 27, 2026, the issuer entered into an Amendment to Service Agreement with the reporting person, pursuant to which the issuer agreed to issue $1,000,000 worth of shares of the issuer's common stock to the reporting person, payable in four equal quarterly tranches. The shares reported herein represent the first such tranche, issued pursuant to the Z Squared, Inc. 2025 Incentive Compensation Plan. The number of shares reported was determined by dividing $250,000 by the closing price per share of the issuer's common stock on the Nasdaq Global Market on April 27, 2026 (rounded down to the nearest whole share)."}],"balance_after":16447,"source":{"system":"sec-edgar","filing":"0001683168-26-003316","document":"ownership.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":1,"url":"https://www.sec.gov/Archives/edgar/data/1759186/000168316826003316/ownership.xml","form_type":"4"}}]}