{"filing":{"accession_number":"0001171843-26-006742","cik":"0000799850","ticker":"CRMT","company_name":"AMERICAS CARMART INC","form":"8-K","filing_date":"2026-10-21","report_date":"2026-10-15","primary_document":"f8k_102126.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/799850/000117184326006742/f8k_102126.htm"},"events":[{"id":36721,"run_id":33856,"accession_number":"0001171843-26-006742","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.8,"summary":"On October 15, 2026, the Company entered into a Second Amendment to its Credit Agreement providing $5.0 million in incremental term loans for general corporate purposes, maturing October 30, 2030. The amendment also includes covenant waivers and extensions, reflecting underlying financial considerations.","company_name":"AMERICAS CARMART INC","ticker":"CRMT","filing_date":"2026-10-21","form":"8-K","submitted_at":null,"items":[{"id":41225,"accession_number":"0001171843-26-006742","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The Company entered into a Second Amendment to its Credit Agreement on October 15, 2026, under which lenders agreed to provide $5.0 million in incremental term loans for general corporate purposes, maturing October 30, 2030. This represents a material creation of new direct financial obligations. While the filing also discloses covenant waivers and extensions (suggesting underlying financial stress), the primary disclosed action is the issuance of new debt, which is the core debt_issuance event.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-21T20:19:40.159635+00:00","company_name":"","ticker":null,"filing_date":""},{"id":41226,"accession_number":"0001171843-26-006742","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 2.03 discloses creation of a direct financial obligation through a \"Second Amendment,\" which is incorporated by reference from Item 1.01. This amendment to an existing financial arrangement constitutes a material debt or credit facility modification that creates or modifies a direct financial obligation, fitting the debt_issuance category (which includes amendments to credit facilities and term loans).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-21T20:19:40.159635+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":36722,"run_id":33856,"accession_number":"0001171843-26-006742","anchor_item_number":"8.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.72,"summary":"The Company redeemed and retired Asset Backed Notes issued by an indirect subsidiary (ACM Auto Trust 2024-2) pursuant to an October 2024 indenture with Deutsche Bank, releasing approximately $92 million in pledged receivables and materially altering the Company's capital structure and debt position.","company_name":"AMERICAS CARMART INC","ticker":"CRMT","filing_date":"2026-10-21","form":"8-K","submitted_at":null,"items":[{"id":41227,"accession_number":"0001171843-26-006742","item_number":"8.01","item_title":"Other Events.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.72,"reasoning":"The disclosure describes the redemption and retirement of Asset Backed Notes issued by an indirect subsidiary (ACM Auto Trust 2024-2) pursuant to an October 2024 indenture with Deutsche Bank. While technically a redemption rather than issuance, this represents a material change in the registrant's direct financial obligations—the notes are retired and approximately $92 million in receivables are released from pledge. The event is material to investors assessing the company's capital structure and debt position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-21T20:19:40.159635+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":41225,"accession_number":"0001171843-26-006742","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The Company entered into a Second Amendment to its Credit Agreement on October 15, 2026, under which lenders agreed to provide $5.0 million in incremental term loans for general corporate purposes, maturing October 30, 2030. This represents a material creation of new direct financial obligations. While the filing also discloses covenant waivers and extensions (suggesting underlying financial stress), the primary disclosed action is the issuance of new debt, which is the core debt_issuance event.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-21T20:19:40.159635+00:00","company_name":"AMERICAS CARMART INC","ticker":"CRMT","filing_date":"2026-10-21"},{"id":41226,"accession_number":"0001171843-26-006742","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 2.03 discloses creation of a direct financial obligation through a \"Second Amendment,\" which is incorporated by reference from Item 1.01. This amendment to an existing financial arrangement constitutes a material debt or credit facility modification that creates or modifies a direct financial obligation, fitting the debt_issuance category (which includes amendments to credit facilities and term loans).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-21T20:19:40.159635+00:00","company_name":"AMERICAS CARMART INC","ticker":"CRMT","filing_date":"2026-10-21"},{"id":41227,"accession_number":"0001171843-26-006742","item_number":"8.01","item_title":"Other Events.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.72,"reasoning":"The disclosure describes the redemption and retirement of Asset Backed Notes issued by an indirect subsidiary (ACM Auto Trust 2024-2) pursuant to an October 2024 indenture with Deutsche Bank. While technically a redemption rather than issuance, this represents a material change in the registrant's direct financial obligations—the notes are retired and approximately $92 million in receivables are released from pledge. The event is material to investors assessing the company's capital structure and debt position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-21T20:19:40.159635+00:00","company_name":"AMERICAS CARMART INC","ticker":"CRMT","filing_date":"2026-10-21"}]}