{"filing":{"accession_number":"0001171843-26-005016","cik":"0001108134","ticker":"BBT","company_name":"Beacon Financial Corp","form":"8-K","filing_date":"2026-07-29","report_date":"2026-07-29","primary_document":"f8k_072926.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1108134/000117184326005016/f8k_072926.htm"},"events":[{"id":21833,"run_id":19702,"accession_number":"0001171843-26-005016","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"Beacon Financial Corp announced Q2 2026 quarterly earnings with net income of $64.4 million and EPS of $0.77, along with a quarterly dividend declaration of $0.3225 per share. The earnings press release and investor presentation were disclosed under Items 2.02 and 7.01.","company_name":"Beacon Financial Corp","ticker":"BBT","filing_date":"2026-07-29","form":"8-K","submitted_at":null,"items":[{"id":21567,"accession_number":"0001171843-26-005016","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Item 2.02 disclosure announces quarterly earnings for Q2 2026 (net income of $64.4 million, EPS of $0.77) with a detailed press release attached as Exhibit 99.1. The filing also includes a dividend declaration ($0.3225 per share), but the primary event disclosed under Item 2.02 is the earnings announcement. This is a standard earnings release that would materially affect a reasonable investor's assessment of the registrant's financial performance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-30T02:16:34.577263+00:00","company_name":"","ticker":null,"filing_date":""},{"id":21568,"accession_number":"0001171843-26-005016","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Item 7.01 disclosure explicitly references \"the press release announcing the Company's second quarter earnings\" and incorporates an investor presentation by reference. The attached EX-99.1 is a full earnings press release reporting Q2 2026 net income of $64.4 million ($0.77 EPS), a quarterly dividend of $0.3225, and detailed financial results including balance sheet, net interest income, non-interest income, and asset quality metrics. This is a standard earnings release disclosure material to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-30T02:16:34.577263+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":21567,"accession_number":"0001171843-26-005016","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Item 2.02 disclosure announces quarterly earnings for Q2 2026 (net income of $64.4 million, EPS of $0.77) with a detailed press release attached as Exhibit 99.1. The filing also includes a dividend declaration ($0.3225 per share), but the primary event disclosed under Item 2.02 is the earnings announcement. This is a standard earnings release that would materially affect a reasonable investor's assessment of the registrant's financial performance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-30T02:16:34.577263+00:00","company_name":"Beacon Financial Corp","ticker":"BBT","filing_date":"2026-07-29"},{"id":21568,"accession_number":"0001171843-26-005016","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Item 7.01 disclosure explicitly references \"the press release announcing the Company's second quarter earnings\" and incorporates an investor presentation by reference. The attached EX-99.1 is a full earnings press release reporting Q2 2026 net income of $64.4 million ($0.77 EPS), a quarterly dividend of $0.3225, and detailed financial results including balance sheet, net interest income, non-interest income, and asset quality metrics. This is a standard earnings release disclosure material to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-30T02:16:34.577263+00:00","company_name":"Beacon Financial Corp","ticker":"BBT","filing_date":"2026-07-29"}]}