{"filing":{"accession_number":"0001104659-26-070529","cik":"0000028917","ticker":"DDT","company_name":"DILLARD'S, INC.","form":"8-K","filing_date":"2026-06-04","report_date":null,"primary_document":"tm2616894d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/28917/000110465926070529/tm2616894d1_8k.htm"},"events":[{"id":6743,"run_id":5906,"accession_number":"0001104659-26-070529","anchor_item_number":"2.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.94,"summary":"Dillard's completed a merger on June 4, 2026, whereby W.D. Company, Inc., a family holding company, merged into Dillard's with Dillard's surviving. The transaction involved the cancellation of WDC shares and distribution of Dillard's Common Stock and cash to WDC shareholders, representing a material change in capital structure and shareholder composition.","company_name":"DILLARD'S, INC.","ticker":"DDT","filing_date":"2026-06-04","form":"8-K","submitted_at":null,"items":[{"id":4255,"accession_number":"0001104659-26-070529","item_number":"2.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"This disclosure reports the completion of a merger transaction on June 4, 2026, whereby W.D. Company, Inc. (WDC), a family holding company, merged into Dillard's, Inc., with Dillard's surviving. Although WDC was a passive holding company with no active business operations, the merger constitutes a material acquisition/disposition event under Item 2.01 requiring 8-K disclosure. The transaction involved the cancellation of WDC shares and distribution of Dillard's Common Stock and cash to WDC shareholders, representing a change in the capital structure and shareholder composition of the registrant.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-05T04:52:16.095389+00:00","company_name":"","ticker":null,"filing_date":""},{"id":4256,"accession_number":"0001104659-26-070529","item_number":"3.02","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Item 3.02 discloses an unregistered issuance of Dillard's Class A and Class B Common Stock as merger consideration to WDC shareholders pursuant to a Merger Agreement, relying on Section 4(a)(2) and Regulation D exemptions. This is a material dilutive equity issuance in connection with M\u0026A activity that would significantly affect shareholder ownership and voting power.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-05T04:52:16.095389+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":4255,"accession_number":"0001104659-26-070529","item_number":"2.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"This disclosure reports the completion of a merger transaction on June 4, 2026, whereby W.D. Company, Inc. (WDC), a family holding company, merged into Dillard's, Inc., with Dillard's surviving. Although WDC was a passive holding company with no active business operations, the merger constitutes a material acquisition/disposition event under Item 2.01 requiring 8-K disclosure. The transaction involved the cancellation of WDC shares and distribution of Dillard's Common Stock and cash to WDC shareholders, representing a change in the capital structure and shareholder composition of the registrant.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-05T04:52:16.095389+00:00","company_name":"DILLARD'S, INC.","ticker":"DDT","filing_date":"2026-06-04"},{"id":4256,"accession_number":"0001104659-26-070529","item_number":"3.02","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Item 3.02 discloses an unregistered issuance of Dillard's Class A and Class B Common Stock as merger consideration to WDC shareholders pursuant to a Merger Agreement, relying on Section 4(a)(2) and Regulation D exemptions. This is a material dilutive equity issuance in connection with M\u0026A activity that would significantly affect shareholder ownership and voting power.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-05T04:52:16.095389+00:00","company_name":"DILLARD'S, INC.","ticker":"DDT","filing_date":"2026-06-04"}]}