{"filing":{"accession_number":"0001140361-26-031414","cik":"0001130713","ticker":"BBBY-WT","company_name":"BED BATH \u0026 BEYOND, INC.","form":"8-K","filing_date":"2026-08-05","report_date":"2026-08-04","primary_document":"ef20079516_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1130713/000114036126031414/ef20079516_8k.htm"},"events":[{"id":24419,"run_id":22126,"accession_number":"0001140361-26-031414","anchor_item_number":"5.02","event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"The Board approved adoption of the 2026 Employment Inducement Equity Incentive Plan, reserving 4.5 million shares for equity-based awards including stock options, RSUs, and performance awards to eligible recipients.","company_name":"BED BATH \u0026 BEYOND, INC.","ticker":"BBBY-WT","filing_date":"2026-08-05","form":"8-K","submitted_at":null,"items":[{"id":24963,"accession_number":"0001140361-26-031414","item_number":"5.02","item_title":null,"event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The Board approved adoption of the 2026 Employment Inducement Equity Incentive Plan, which reserves 4.5 million shares for equity-based awards (stock options, RSUs, performance awards, etc.) to eligible recipients. This is a compensatory arrangement disclosure under Item 5.02(e), establishing a new equity incentive plan framework. The materiality stems from the significant share reserve and the plan's role in executive and employee compensation.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-06T02:34:08.748483+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":24420,"run_id":22126,"accession_number":"0001140361-26-031414","anchor_item_number":"8.01","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"The Company entered into a Capital on Demand Sales Agreement with JonesTrading Institutional Services LLC authorizing the issuance and sale of up to $200.0 million in shares of Common Stock through an at-the-market offering.","company_name":"BED BATH \u0026 BEYOND, INC.","ticker":"BBBY-WT","filing_date":"2026-08-05","form":"8-K","submitted_at":null,"items":[{"id":24964,"accession_number":"0001140361-26-031414","item_number":"8.01","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The Company entered into a Capital on Demand Sales Agreement with JonesTrading Institutional Services LLC authorizing the issuance and sale of up to $200.0 million in shares of Common Stock through an at-the-market offering. This is a classic dilutive equity issuance arrangement that would materially affect existing shareholders through potential dilution and is a strong signal of capital-raising activity typical of small- and mid-cap issuers under financial stress.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-06T02:34:08.748483+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":24963,"accession_number":"0001140361-26-031414","item_number":"5.02","item_title":null,"event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The Board approved adoption of the 2026 Employment Inducement Equity Incentive Plan, which reserves 4.5 million shares for equity-based awards (stock options, RSUs, performance awards, etc.) to eligible recipients. This is a compensatory arrangement disclosure under Item 5.02(e), establishing a new equity incentive plan framework. The materiality stems from the significant share reserve and the plan's role in executive and employee compensation.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-06T02:34:08.748483+00:00","company_name":"BED BATH \u0026 BEYOND, INC.","ticker":"BBBY-WT","filing_date":"2026-08-05"},{"id":24964,"accession_number":"0001140361-26-031414","item_number":"8.01","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The Company entered into a Capital on Demand Sales Agreement with JonesTrading Institutional Services LLC authorizing the issuance and sale of up to $200.0 million in shares of Common Stock through an at-the-market offering. This is a classic dilutive equity issuance arrangement that would materially affect existing shareholders through potential dilution and is a strong signal of capital-raising activity typical of small- and mid-cap issuers under financial stress.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-06T02:34:08.748483+00:00","company_name":"BED BATH \u0026 BEYOND, INC.","ticker":"BBBY-WT","filing_date":"2026-08-05"}]}