{"filing":{"accession_number":"0000708781-26-000028","cik":"0000708781","ticker":"CASS","company_name":"CASS INFORMATION SYSTEMS INC","form":"8-K","filing_date":"2026-07-23","report_date":null,"primary_document":"cass-20260721.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/708781/000070878126000028/cass-20260721.htm"},"events":[{"id":19865,"run_id":17878,"accession_number":"0000708781-26-000028","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"Cass Information Systems issued a press release announcing its second quarter 2026 financial results, reporting record net income of $10.6 million and diluted EPS of $0.81, along with detailed financial commentary on revenues, expenses, and operational metrics.","company_name":"CASS INFORMATION SYSTEMS INC","ticker":"CASS","filing_date":"2026-07-23","form":"8-K","submitted_at":null,"items":[{"id":19074,"accession_number":"0000708781-26-000028","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"This is a clear earnings release disclosing Cass Information Systems' second quarter 2026 financial results. The Item 2.02 filing explicitly states the company \"issued a press release announcing its financial results for the second quarter of fiscal 2026\" with the press release attached as Exhibit 99.1. The release reports record net income of $10.6 million and diluted EPS of $0.81, along with detailed financial commentary on revenues, expenses, and operational metrics. This is material to investors as it provides the company's quarterly financial performance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-23T12:11:47.481941+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":19866,"run_id":17878,"accession_number":"0000708781-26-000028","anchor_item_number":"8.01","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"On July 21, 2026, the Company's Board of Directors declared a third quarter dividend of $0.32 per share payable on September 14, 2026 to shareholders of record on September 4, 2026.","company_name":"CASS INFORMATION SYSTEMS INC","ticker":"CASS","filing_date":"2026-07-23","form":"8-K","submitted_at":null,"items":[{"id":19075,"accession_number":"0000708781-26-000028","item_number":"8.01","item_title":"Other Events.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Item 8.01 disclosure explicitly states that \"On July 21, 2026, the Company's Board of Directors declared a third quarter dividend of $0.32 per share payable on September 14, 2026 to shareholders of record on September 4, 2026.\" This is a clear declaration of a regular quarterly dividend distribution to shareholders, which is material to investors as it represents a return of capital and reflects the company's capital allocation policy and financial strength.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-23T12:11:47.481941+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":19074,"accession_number":"0000708781-26-000028","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"This is a clear earnings release disclosing Cass Information Systems' second quarter 2026 financial results. The Item 2.02 filing explicitly states the company \"issued a press release announcing its financial results for the second quarter of fiscal 2026\" with the press release attached as Exhibit 99.1. The release reports record net income of $10.6 million and diluted EPS of $0.81, along with detailed financial commentary on revenues, expenses, and operational metrics. This is material to investors as it provides the company's quarterly financial performance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-23T12:11:47.481941+00:00","company_name":"CASS INFORMATION SYSTEMS INC","ticker":"CASS","filing_date":"2026-07-23"},{"id":19075,"accession_number":"0000708781-26-000028","item_number":"8.01","item_title":"Other Events.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Item 8.01 disclosure explicitly states that \"On July 21, 2026, the Company's Board of Directors declared a third quarter dividend of $0.32 per share payable on September 14, 2026 to shareholders of record on September 4, 2026.\" This is a clear declaration of a regular quarterly dividend distribution to shareholders, which is material to investors as it represents a return of capital and reflects the company's capital allocation policy and financial strength.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-23T12:11:47.481941+00:00","company_name":"CASS INFORMATION SYSTEMS INC","ticker":"CASS","filing_date":"2026-07-23"}]}
