{"filing":{"accession_number":"0001193125-26-325026","cik":"0001262104","ticker":"LITS","company_name":"Lite Strategy, Inc.","form":"8-K","filing_date":"2026-07-30","report_date":"2026-07-30","primary_document":"lits-20260730.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1262104/000119312526325026/lits-20260730.htm"},"events":[{"id":22585,"run_id":20433,"accession_number":"0001193125-26-325026","anchor_item_number":"2.02","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"The filing discloses a share repurchase program under which Lite Strategy repurchased approximately 4.9 million shares (13% of outstanding shares) since December 2025, deploying $5.4 million at an average price of $1.11 per share. While the Item 2.02 header suggests financial results, the substantive disclosure centers on a capital return mechanism—a share-repurchase program—which is classified as a form of dividend_distribution. The company explicitly states it intends to continue the program as long as it remains value-accretive, and the press release emphasizes this as a mechanism for \"returning value to stockholders.\" This is material to investors as it reflects capital allocation strategy and affects per-share economics.","company_name":"Lite Strategy, Inc.","ticker":"LITS","filing_date":"2026-07-30","form":"8-K","submitted_at":null,"items":[{"id":22564,"accession_number":"0001193125-26-325026","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses a share repurchase program under which Lite Strategy repurchased approximately 4.9 million shares (13% of outstanding shares) since December 2025, deploying $5.4 million at an average price of $1.11 per share. While the Item 2.02 header suggests financial results, the substantive disclosure centers on a capital return mechanism—a share-repurchase program—which is classified as a form of dividend_distribution. The company explicitly states it intends to continue the program as long as it remains value-accretive, and the press release emphasizes this as a mechanism for \"returning value to stockholders.\" This is material to investors as it reflects capital allocation strategy and affects per-share economics.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-01T02:21:05.907898+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":22564,"accession_number":"0001193125-26-325026","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses a share repurchase program under which Lite Strategy repurchased approximately 4.9 million shares (13% of outstanding shares) since December 2025, deploying $5.4 million at an average price of $1.11 per share. While the Item 2.02 header suggests financial results, the substantive disclosure centers on a capital return mechanism—a share-repurchase program—which is classified as a form of dividend_distribution. The company explicitly states it intends to continue the program as long as it remains value-accretive, and the press release emphasizes this as a mechanism for \"returning value to stockholders.\" This is material to investors as it reflects capital allocation strategy and affects per-share economics.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-01T02:21:05.907898+00:00","company_name":"Lite Strategy, Inc.","ticker":"LITS","filing_date":"2026-07-30"}]}