{"filing":{"accession_number":"0001171843-26-003809","cik":"0000799850","ticker":"CRMT","company_name":"AMERICAS CARMART INC","form":"8-K","filing_date":"2026-05-29","report_date":null,"primary_document":"f8k_052926.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/799850/000117184326003809/f8k_052926.htm"},"events":[{"id":8077,"run_id":7092,"accession_number":"0001171843-26-003809","anchor_item_number":"5.02","event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"Adam Paul was appointed as an independent director effective May 22, 2026, expanding the Board from nine to ten members. The appointment includes compensatory arrangements of $45,000 per month plus $4,000 per day for commitments exceeding four hours.","company_name":"AMERICAS CARMART INC","ticker":"CRMT","filing_date":"2026-05-29","form":"8-K","submitted_at":null,"items":[{"id":2649,"accession_number":"0001171843-26-003809","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement","event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"The Item 1.01 disclosure incorporates by reference Item 5.02 regarding \"Appointment of Additional Independent Director\" and an \"Independent Director Agreement.\" While Item 1.01 typically covers M\u0026A and material definitive agreements, the substance here is the appointment of a director, making exec_appointment the most salient event. The agreement itself is material to the extent it formalizes the director's appointment and terms.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-30T02:09:21.281146+00:00","company_name":"","ticker":null,"filing_date":""},{"id":2650,"accession_number":"0001171843-26-003809","item_number":"5.02","item_title":"Departure of Directors or Certain Officers; Election of Directors; Appointment","event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the appointment of Adam Paul as an independent director effective May 22, 2026, expanding the Board from nine to ten members. While the section also describes compensatory arrangements ($45,000 per month plus $4,000 per day for commitments exceeding four hours), the principal disclosed action is the appointment itself. The appointment of a new independent director with significant capital structure and board advisory expertise is material to investors assessing board composition and governance.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-30T02:09:21.281146+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":8078,"run_id":7092,"accession_number":"0001171843-26-003809","anchor_item_number":"8.01","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"summary":"The company formed a Special Committee to review strategic alternatives, including financing, recapitalization, equity issuance, asset sales, and debt restructuring, with Houlihan Lokey retained as financial advisor. This broad mandate signals potential material corporate changes that could affect the company's financial condition and strategic direction.","company_name":"AMERICAS CARMART INC","ticker":"CRMT","filing_date":"2026-05-29","form":"8-K","submitted_at":null,"items":[{"id":2651,"accession_number":"0001171843-26-003809","item_number":"8.01","item_title":"Other Events.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"The formation of a Special Committee to review strategic alternatives—including financing, recapitalization, equity issuance, asset sales, and debt restructuring—signals potential material corporate changes. While no specific transaction has been announced, the breadth of the mandate (financing, capital raises, asset sales, debt modification) and retention of Houlihan Lokey as financial advisor indicate the company is exploring options that could materially affect investors. This does not fit neatly into ma_activity (no transaction announced), dilutive_issuance (no issuance yet), or covenant_breach, but would affect a reasonable investor's assessment of the registrant's strategic direction and financial condition.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-30T02:09:21.281146+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":2649,"accession_number":"0001171843-26-003809","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement","event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"The Item 1.01 disclosure incorporates by reference Item 5.02 regarding \"Appointment of Additional Independent Director\" and an \"Independent Director Agreement.\" While Item 1.01 typically covers M\u0026A and material definitive agreements, the substance here is the appointment of a director, making exec_appointment the most salient event. The agreement itself is material to the extent it formalizes the director's appointment and terms.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-30T02:09:21.281146+00:00","company_name":"AMERICAS CARMART INC","ticker":"CRMT","filing_date":"2026-05-29"},{"id":2650,"accession_number":"0001171843-26-003809","item_number":"5.02","item_title":"Departure of Directors or Certain Officers; Election of Directors; Appointment","event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the appointment of Adam Paul as an independent director effective May 22, 2026, expanding the Board from nine to ten members. While the section also describes compensatory arrangements ($45,000 per month plus $4,000 per day for commitments exceeding four hours), the principal disclosed action is the appointment itself. The appointment of a new independent director with significant capital structure and board advisory expertise is material to investors assessing board composition and governance.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-30T02:09:21.281146+00:00","company_name":"AMERICAS CARMART INC","ticker":"CRMT","filing_date":"2026-05-29"},{"id":2651,"accession_number":"0001171843-26-003809","item_number":"8.01","item_title":"Other Events.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"The formation of a Special Committee to review strategic alternatives—including financing, recapitalization, equity issuance, asset sales, and debt restructuring—signals potential material corporate changes. While no specific transaction has been announced, the breadth of the mandate (financing, capital raises, asset sales, debt modification) and retention of Houlihan Lokey as financial advisor indicate the company is exploring options that could materially affect investors. This does not fit neatly into ma_activity (no transaction announced), dilutive_issuance (no issuance yet), or covenant_breach, but would affect a reasonable investor's assessment of the registrant's strategic direction and financial condition.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-30T02:09:21.281146+00:00","company_name":"AMERICAS CARMART INC","ticker":"CRMT","filing_date":"2026-05-29"}]}