{"filing":{"accession_number":"0001104659-26-104075","cik":"0001661458","ticker":null,"company_name":"Highlands REIT, Inc.","form":"8-K","filing_date":"2026-09-01","report_date":"2026-09-01","primary_document":"tm2624397d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1661458/000110465926104075/tm2624397d1_8k.htm"},"events":[{"id":30751,"run_id":28193,"accession_number":"0001104659-26-104075","anchor_item_number":"8.01","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"Highlands REIT announced a self-tender offer to repurchase up to $25.0 million of its common stock at $0.20 per share, with the offer expiring September 29, 2026. While technically a share repurchase rather than a traditional dividend, self-tender offers constitute a return of capital to shareholders and are classified as dividend_distribution events under the taxonomy. The disclosure is material as it represents a significant capital allocation decision affecting shareholder value.","company_name":"Highlands REIT, Inc.","ticker":null,"filing_date":"2026-09-01","form":"8-K","submitted_at":null,"items":[{"id":33456,"accession_number":"0001104659-26-104075","item_number":"8.01","item_title":"Other Events.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Highlands REIT announced a self-tender offer to repurchase up to $25.0 million of its common stock at $0.20 per share, with the offer expiring September 29, 2026. While technically a share repurchase rather than a traditional dividend, self-tender offers constitute a return of capital to shareholders and are classified as dividend_distribution events under the taxonomy. The disclosure is material as it represents a significant capital allocation decision affecting shareholder value.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-01T10:23:48.696466+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":33456,"accession_number":"0001104659-26-104075","item_number":"8.01","item_title":"Other Events.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Highlands REIT announced a self-tender offer to repurchase up to $25.0 million of its common stock at $0.20 per share, with the offer expiring September 29, 2026. While technically a share repurchase rather than a traditional dividend, self-tender offers constitute a return of capital to shareholders and are classified as dividend_distribution events under the taxonomy. The disclosure is material as it represents a significant capital allocation decision affecting shareholder value.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-01T10:23:48.696466+00:00","company_name":"Highlands REIT, Inc.","ticker":null,"filing_date":"2026-09-01"}]}