{"filing":{"accession_number":"0001171843-26-006216","cik":"0000799850","ticker":"CRMT","company_name":"AMERICAS CARMART INC","form":"8-K","filing_date":"2026-09-24","report_date":"2026-09-24","primary_document":"f8k_092426.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/799850/000117184326006216/f8k_092426.htm"},"events":[{"id":34873,"run_id":32110,"accession_number":"0001171843-26-006216","anchor_item_number":"1.01","event_type":"covenant_breach","event_domain":"financial","is_material":true,"confidence":0.88,"summary":"Americas CarMart has experienced or anticipates experiencing events of default under its Credit Agreement, including failure to comply with certain financial covenants and reporting obligations. The Company and lenders have entered into a series of amendments and waivers (most recently on September 24, 2026) providing temporary relief from minimum liquidity thresholds and Collateral Coverage Ratio requirements through October 1, 2026, but the underlying covenant breaches and precarious liquidity position represent a material triggering event affecting the Company's direct financial obligations.","company_name":"AMERICAS CARMART INC","ticker":"CRMT","filing_date":"2026-09-24","form":"8-K","submitted_at":null,"items":[{"id":38732,"accession_number":"0001171843-26-006216","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"covenant_breach","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses a series of amendments and waivers to the Credit Agreement, with lenders agreeing to waive \"anticipated or existing events of default\" and providing temporary relief from minimum liquidity thresholds and Collateral Coverage Ratio requirements through October 1, 2026. This pattern of repeated extensions (June 25, September 4, 11, 18, and 24, 2026) and covenant relief is a classic indicator of covenant breach or technical default, representing a triggering event that materially affects the Company's direct financial obligations and financial condition.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-24T20:08:29.637006+00:00","company_name":"","ticker":null,"filing_date":""},{"id":38733,"accession_number":"0001171843-26-006216","item_number":"8.01","item_title":"Other Events.","event_type":"covenant_breach","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses that the Company \"has experienced, or anticipates experiencing, events of default under the Credit Agreement, including the failure or expected failure to comply with certain financial covenants and reporting obligations.\" Although the Lenders have waived these defaults for a specified period, the core disclosure centers on covenant breaches and the Company's precarious liquidity position, which are material to investors assessing financial distress and going-concern risk. The forward-looking statements emphasize risks including inability to extend waivers, substantial indebtedness, liquidity constraints, and potential bankruptcy, all stemming from the underlying covenant defaults.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-24T20:08:29.637006+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":38732,"accession_number":"0001171843-26-006216","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"covenant_breach","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses a series of amendments and waivers to the Credit Agreement, with lenders agreeing to waive \"anticipated or existing events of default\" and providing temporary relief from minimum liquidity thresholds and Collateral Coverage Ratio requirements through October 1, 2026. This pattern of repeated extensions (June 25, September 4, 11, 18, and 24, 2026) and covenant relief is a classic indicator of covenant breach or technical default, representing a triggering event that materially affects the Company's direct financial obligations and financial condition.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-24T20:08:29.637006+00:00","company_name":"AMERICAS CARMART INC","ticker":"CRMT","filing_date":"2026-09-24"},{"id":38733,"accession_number":"0001171843-26-006216","item_number":"8.01","item_title":"Other Events.","event_type":"covenant_breach","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses that the Company \"has experienced, or anticipates experiencing, events of default under the Credit Agreement, including the failure or expected failure to comply with certain financial covenants and reporting obligations.\" Although the Lenders have waived these defaults for a specified period, the core disclosure centers on covenant breaches and the Company's precarious liquidity position, which are material to investors assessing financial distress and going-concern risk. The forward-looking statements emphasize risks including inability to extend waivers, substantial indebtedness, liquidity constraints, and potential bankruptcy, all stemming from the underlying covenant defaults.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-24T20:08:29.637006+00:00","company_name":"AMERICAS CARMART INC","ticker":"CRMT","filing_date":"2026-09-24"}]}