{"filing":{"accession_number":"0001193125-26-296396","cik":"0001755953","ticker":"ABTC","company_name":"American Bitcoin Corp.","form":"8-K","filing_date":"2026-07-06","report_date":null,"primary_document":"abtc-20260702.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1755953/000119312526296396/abtc-20260702.htm"},"events":[{"id":16250,"run_id":14501,"accession_number":"0001193125-26-296396","anchor_item_number":"3.03","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.85,"summary":"American Bitcoin Corp. effected a 1-for-15 reverse stock split of its Class A and Class B common stock on July 2, 2026, reducing outstanding shares from approximately 1.09 billion to 73 million. The reverse split was approved by stockholders on June 22, 2026, and was undertaken to maintain compliance with Nasdaq's minimum bid price listing requirement.","company_name":"American Bitcoin Corp.","ticker":"ABTC","filing_date":"2026-07-06","form":"8-K","submitted_at":null,"items":[{"id":14292,"accession_number":"0001193125-26-296396","item_number":"3.03","item_title":"Material Modification to Rights of Security Holders.","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.85,"reasoning":"The filing discloses a 1-for-15 reverse stock split of American Bitcoin's Class A and Class B common stock, effective July 2, 2026, which materially modifies the rights and economic interests of security holders by reducing outstanding shares from approximately 1.09 billion to 73 million. While reverse splits are governance-related capital structure events, this disclosure is primarily driven by compliance with Nasdaq's minimum bid price listing requirement rather than fitting neatly into a specific governance category, making governance_other the most appropriate classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-07T18:59:44.736625+00:00","company_name":"","ticker":null,"filing_date":""},{"id":14293,"accession_number":"0001193125-26-296396","item_number":"5.03","item_title":"Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year.","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.85,"reasoning":"This disclosure concerns a reverse stock split (1-for-15) that was approved by stockholders on June 22, 2026, and became effective on July 2, 2026. The filing documents an amendment to the Certificate of Incorporation under Item 5.03. While reverse splits can have market implications, this particular event is a routine capital structure adjustment that does not alter stockholders' proportionate ownership or voting power and was previously disclosed and approved. It is a governance/administrative matter rather than a material event affecting the registrant's financial condition or operations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-07T18:59:44.736625+00:00","company_name":"","ticker":null,"filing_date":""},{"id":14294,"accession_number":"0001193125-26-296396","item_number":"8.01","item_title":"Other Events.","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.85,"reasoning":"The disclosure announces the effective date of a 1-for-15 reverse stock split approved by stockholders on June 22, 2026, effective July 2, 2026. While reverse stock splits are capital structure adjustments, this event is primarily a governance/corporate action matter—it involves shareholder-approved restructuring of the company's equity and is disclosed under Item 8.01 (Other Events). The split is material because it affects all shareholders' holdings and is undertaken to maintain Nasdaq listing compliance, which is a material governance concern.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-07T18:59:44.736625+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":14292,"accession_number":"0001193125-26-296396","item_number":"3.03","item_title":"Material Modification to Rights of Security Holders.","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.85,"reasoning":"The filing discloses a 1-for-15 reverse stock split of American Bitcoin's Class A and Class B common stock, effective July 2, 2026, which materially modifies the rights and economic interests of security holders by reducing outstanding shares from approximately 1.09 billion to 73 million. While reverse splits are governance-related capital structure events, this disclosure is primarily driven by compliance with Nasdaq's minimum bid price listing requirement rather than fitting neatly into a specific governance category, making governance_other the most appropriate classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-07T18:59:44.736625+00:00","company_name":"American Bitcoin Corp.","ticker":"ABTC","filing_date":"2026-07-06"},{"id":14293,"accession_number":"0001193125-26-296396","item_number":"5.03","item_title":"Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year.","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.85,"reasoning":"This disclosure concerns a reverse stock split (1-for-15) that was approved by stockholders on June 22, 2026, and became effective on July 2, 2026. The filing documents an amendment to the Certificate of Incorporation under Item 5.03. While reverse splits can have market implications, this particular event is a routine capital structure adjustment that does not alter stockholders' proportionate ownership or voting power and was previously disclosed and approved. It is a governance/administrative matter rather than a material event affecting the registrant's financial condition or operations.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-07T18:59:44.736625+00:00","company_name":"American Bitcoin Corp.","ticker":"ABTC","filing_date":"2026-07-06"},{"id":14294,"accession_number":"0001193125-26-296396","item_number":"8.01","item_title":"Other Events.","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.85,"reasoning":"The disclosure announces the effective date of a 1-for-15 reverse stock split approved by stockholders on June 22, 2026, effective July 2, 2026. While reverse stock splits are capital structure adjustments, this event is primarily a governance/corporate action matter—it involves shareholder-approved restructuring of the company's equity and is disclosed under Item 8.01 (Other Events). The split is material because it affects all shareholders' holdings and is undertaken to maintain Nasdaq listing compliance, which is a material governance concern.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-07T18:59:44.736625+00:00","company_name":"American Bitcoin Corp.","ticker":"ABTC","filing_date":"2026-07-06"}]}