{"filing":{"accession_number":"0001140361-26-027094","cik":"0001130713","ticker":"BBBY-WT","company_name":"BED BATH \u0026 BEYOND, INC.","form":"8-K","filing_date":"2026-07-01","report_date":null,"primary_document":"ef20077159_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1130713/000114036126027094/ef20077159_8k.htm"},"events":[{"id":15366,"run_id":13711,"accession_number":"0001140361-26-027094","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"summary":"Bed Bath \u0026 Beyond completed the acquisition of TwoPonds, Inc. (SFV Services) on June 30, 2026, pursuant to a Merger Agreement, issuing 7.2 million shares of common stock as consideration. The transaction created a wholly owned subsidiary and represents a material change in the company's asset base and strategic direction.","company_name":"BED BATH \u0026 BEYOND, INC.","ticker":"BBBY-WT","filing_date":"2026-07-01","form":"8-K","submitted_at":null,"items":[{"id":13096,"accession_number":"0001140361-26-027094","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"Bed Bath \u0026 Beyond completed the acquisition of TwoPonds, Inc. (SFV Services) on June 30, 2026, pursuant to a Merger Agreement, issuing 7.2 million shares of common stock as consideration. This is a material acquisition disclosed under Item 1.01, involving the creation of a wholly owned subsidiary and significant equity issuance that would materially affect a reasonable investor's assessment of the registrant.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-01T13:12:41.391792+00:00","company_name":"","ticker":null,"filing_date":""},{"id":13097,"accession_number":"0001140361-26-027094","item_number":"2.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"Item 2.01 explicitly discloses the completion of an acquisition of SFV Services on the Effective Date. The language \"completed its acquisition\" is unambiguous and directly matches the ma_activity event type for completion of a material acquisition. This is material to investors as it represents a change in the company's asset base and strategic direction.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-01T13:12:41.391792+00:00","company_name":"","ticker":null,"filing_date":""},{"id":13098,"accession_number":"0001140361-26-027094","item_number":"3.02","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"Item 3.02 discloses unregistered issuance of \"Merger Shares\" to sellers pursuant to a Merger Agreement, with the substantive merger details incorporated by reference from Item 1.01. While the Item 3.02 caption nominally addresses equity issuance, the core event is the merger transaction itself—the equity issuance is merely the consideration mechanism. The reference to Item 1.01 (which covers M\u0026A activity) and the Merger Agreement structure indicate this is fundamentally a material acquisition or change-of-control event.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-01T13:12:41.391792+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":13096,"accession_number":"0001140361-26-027094","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"Bed Bath \u0026 Beyond completed the acquisition of TwoPonds, Inc. (SFV Services) on June 30, 2026, pursuant to a Merger Agreement, issuing 7.2 million shares of common stock as consideration. This is a material acquisition disclosed under Item 1.01, involving the creation of a wholly owned subsidiary and significant equity issuance that would materially affect a reasonable investor's assessment of the registrant.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-01T13:12:41.391792+00:00","company_name":"BED BATH \u0026 BEYOND, INC.","ticker":"BBBY-WT","filing_date":"2026-07-01"},{"id":13097,"accession_number":"0001140361-26-027094","item_number":"2.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"Item 2.01 explicitly discloses the completion of an acquisition of SFV Services on the Effective Date. The language \"completed its acquisition\" is unambiguous and directly matches the ma_activity event type for completion of a material acquisition. This is material to investors as it represents a change in the company's asset base and strategic direction.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-01T13:12:41.391792+00:00","company_name":"BED BATH \u0026 BEYOND, INC.","ticker":"BBBY-WT","filing_date":"2026-07-01"},{"id":13098,"accession_number":"0001140361-26-027094","item_number":"3.02","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"Item 3.02 discloses unregistered issuance of \"Merger Shares\" to sellers pursuant to a Merger Agreement, with the substantive merger details incorporated by reference from Item 1.01. While the Item 3.02 caption nominally addresses equity issuance, the core event is the merger transaction itself—the equity issuance is merely the consideration mechanism. The reference to Item 1.01 (which covers M\u0026A activity) and the Merger Agreement structure indicate this is fundamentally a material acquisition or change-of-control event.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-01T13:12:41.391792+00:00","company_name":"BED BATH \u0026 BEYOND, INC.","ticker":"BBBY-WT","filing_date":"2026-07-01"}]}