{"filing":{"accession_number":"0001130713-26-000043","cik":"0001130713","ticker":null,"company_name":"BED BATH \u0026 BEYOND, INC.","form":"8-K","filing_date":"2026-05-19","report_date":null,"primary_document":"bbby-20260514.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1130713/000113071326000043/bbby-20260514.htm"},"classifications":[{"id":107,"accession_number":"0001130713-26-000043","item_number":"5.02","item_title":"Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.","event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.92,"reasoning":"The disclosure centers on stockholder approval of an amendment and restatement of the Company's 2005 Equity Incentive Plan, which increased the share pool by 4,291,000 shares and modified share recycling provisions. This is a compensatory arrangement disclosure under Item 5.02(e), as it directly affects the equity compensation framework available to directors and officers. The material increase in authorized shares for equity grants makes this material to investors assessing dilution and executive compensation capacity.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-20T02:16:30.195045+00:00","company_name":"BED BATH \u0026 BEYOND, INC.","ticker":null,"filing_date":"2026-05-19"},{"id":108,"accession_number":"0001130713-26-000043","item_number":"5.03","item_title":"Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year.","event_type":"other_material","event_domain":"catchall","is_material":false,"confidence":0.85,"reasoning":"This disclosure reports a stockholder-approved amendment to increase authorized common shares from 100 million to 200 million, filed with Delaware on May 14, 2026. While charter amendments are required 8-K disclosures under Item 5.03, this is a routine administrative action that does not materially affect the registrant's financial condition, operations, or investor risk profile—it merely expands the pool of shares available for future issuance without immediate dilution or operational consequence.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-20T02:16:30.195045+00:00","company_name":"BED BATH \u0026 BEYOND, INC.","ticker":null,"filing_date":"2026-05-19"},{"id":109,"accession_number":"0001130713-26-000043","item_number":"5.07","item_title":"Submission of Matters to a Vote of Security Holders.","event_type":"shareholder_vote_results","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"This is a clear disclosure of shareholder voting results from Bed Bath \u0026 Beyond's Annual Meeting held on May 14, 2026, covering six proposals: election of directors, ratification of auditors (KPMG LLP), say-on-pay vote, amendment to increase authorized shares, adjournment authority, and amendment to the 2005 Equity Incentive Plan. The filing presents detailed vote tallies (For/Against/Abstain/Broker Non-Votes) for each proposal, which is the hallmark of Item 5.07 shareholder vote results disclosure and is material to investors assessing corporate governance and capital structure decisions.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-20T02:16:30.195045+00:00","company_name":"BED BATH \u0026 BEYOND, INC.","ticker":null,"filing_date":"2026-05-19"}]}