{"filing":{"accession_number":"0001174947-26-000848","cik":"0000033533","ticker":"ESP","company_name":"ESPEY MFG \u0026 ELECTRONICS CORP","form":"8-K","filing_date":"2026-09-08","report_date":"2026-09-08","primary_document":"form8k-36314_esp.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/33533/000117494726000848/form8k-36314_esp.htm"},"events":[{"id":32011,"run_id":29406,"accession_number":"0001174947-26-000848","anchor_item_number":"8.01","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"The filing's primary disclosure is the declaration of a special cash dividend of $0.75 per share plus a regular quarterly dividend of $0.25 per share, payable September 25, 2026. While the section also mentions Kaitlyn O'Neil's promotion to Chief Financial Officer, the dividend announcement is the lead event in both the Item 8.01 disclosure and the press release, and represents a material capital distribution to shareholders. The executive appointment is secondary and does not rise to the level of a named executive departure or appointment that would typically trigger Item 5.02.","company_name":"ESPEY MFG \u0026 ELECTRONICS CORP","ticker":"ESP","filing_date":"2026-09-08","form":"8-K","submitted_at":null,"items":[{"id":35070,"accession_number":"0001174947-26-000848","item_number":"8.01","item_title":"Other Events","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The filing's primary disclosure is the declaration of a special cash dividend of $0.75 per share plus a regular quarterly dividend of $0.25 per share, payable September 25, 2026. While the section also mentions Kaitlyn O'Neil's promotion to Chief Financial Officer, the dividend announcement is the lead event in both the Item 8.01 disclosure and the press release, and represents a material capital distribution to shareholders. The executive appointment is secondary and does not rise to the level of a named executive departure or appointment that would typically trigger Item 5.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-08T20:25:37.768432+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":35070,"accession_number":"0001174947-26-000848","item_number":"8.01","item_title":"Other Events","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The filing's primary disclosure is the declaration of a special cash dividend of $0.75 per share plus a regular quarterly dividend of $0.25 per share, payable September 25, 2026. While the section also mentions Kaitlyn O'Neil's promotion to Chief Financial Officer, the dividend announcement is the lead event in both the Item 8.01 disclosure and the press release, and represents a material capital distribution to shareholders. The executive appointment is secondary and does not rise to the level of a named executive departure or appointment that would typically trigger Item 5.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-08T20:25:37.768432+00:00","company_name":"ESPEY MFG \u0026 ELECTRONICS CORP","ticker":"ESP","filing_date":"2026-09-08"}]}