{"filing":{"accession_number":"0001193125-26-341072","cik":"0001099160","ticker":"BBGI","company_name":"BEASLEY BROADCAST GROUP INC","form":"8-K","filing_date":"2026-08-10","report_date":"2026-08-09","primary_document":"d168792d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1099160/000119312526341072/d168792d8k.htm"},"events":[{"id":26273,"run_id":23866,"accession_number":"0001193125-26-341072","anchor_item_number":"7.01","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"summary":"The filing discloses a postponement of Q2 2026 earnings reporting and conference call due to complexity in finalizing tax accounting treatment related to a refinancing and debt restructuring completed in Q2 2026. While the postponement itself is administrative, the underlying trigger—unresolved tax accounting issues from material debt restructuring—signals potential accounting complexity or uncertainty that could affect investor assessment. This does not fit neatly into earnings_release (no results disclosed), restatement (no non-reliance stated), or debt_issuance (the debt activity already occurred); it is a disclosure of delay in financial reporting tied to unresolved accounting treatment, making it material but difficult to classify into a specific category.","company_name":"BEASLEY BROADCAST GROUP INC","ticker":"BBGI","filing_date":"2026-08-10","form":"8-K","submitted_at":null,"items":[{"id":27331,"accession_number":"0001193125-26-341072","item_number":"7.01","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"The filing discloses a postponement of Q2 2026 earnings reporting and conference call due to complexity in finalizing tax accounting treatment related to a refinancing and debt restructuring completed in Q2 2026. While the postponement itself is administrative, the underlying trigger—unresolved tax accounting issues from material debt restructuring—signals potential accounting complexity or uncertainty that could affect investor assessment. This does not fit neatly into earnings_release (no results disclosed), restatement (no non-reliance stated), or debt_issuance (the debt activity already occurred); it is a disclosure of delay in financial reporting tied to unresolved accounting treatment, making it material but difficult to classify into a specific category.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-10T10:06:29.137795+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":27331,"accession_number":"0001193125-26-341072","item_number":"7.01","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"The filing discloses a postponement of Q2 2026 earnings reporting and conference call due to complexity in finalizing tax accounting treatment related to a refinancing and debt restructuring completed in Q2 2026. While the postponement itself is administrative, the underlying trigger—unresolved tax accounting issues from material debt restructuring—signals potential accounting complexity or uncertainty that could affect investor assessment. This does not fit neatly into earnings_release (no results disclosed), restatement (no non-reliance stated), or debt_issuance (the debt activity already occurred); it is a disclosure of delay in financial reporting tied to unresolved accounting treatment, making it material but difficult to classify into a specific category.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-10T10:06:29.137795+00:00","company_name":"BEASLEY BROADCAST GROUP INC","ticker":"BBGI","filing_date":"2026-08-10"}]}