{"filing":{"accession_number":"0001193125-26-378487","cik":"0000943819","ticker":"RSMDF","company_name":"RESMED INC","form":"8-K","filing_date":"2026-09-01","report_date":"2026-08-31","primary_document":"d530283d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/943819/000119312526378487/d530283d8k.htm"},"events":[{"id":31024,"run_id":28453,"accession_number":"0001193125-26-378487","anchor_item_number":"8.01","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"ResMed entered into a $450 million accelerated share repurchase (ASR) agreement with Citibank on August 31, 2026. Share repurchase programs are a form of capital return to shareholders and fall within the dividend_distribution category, which encompasses \"share-repurchase programs\" alongside dividends and distributions. The materiality is clear given the substantial $450 million size and the company's explicit mention of this transaction in its FY2027 guidance during the Q4 FY26 earnings call.","company_name":"RESMED INC","ticker":"RSMDF","filing_date":"2026-09-01","form":"8-K","submitted_at":null,"items":[{"id":33796,"accession_number":"0001193125-26-378487","item_number":"8.01","item_title":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"ResMed entered into a $450 million accelerated share repurchase (ASR) agreement with Citibank on August 31, 2026. Share repurchase programs are a form of capital return to shareholders and fall within the dividend_distribution category, which encompasses \"share-repurchase programs\" alongside dividends and distributions. The materiality is clear given the substantial $450 million size and the company's explicit mention of this transaction in its FY2027 guidance during the Q4 FY26 earnings call.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-01T20:36:13.210455+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":33796,"accession_number":"0001193125-26-378487","item_number":"8.01","item_title":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"ResMed entered into a $450 million accelerated share repurchase (ASR) agreement with Citibank on August 31, 2026. Share repurchase programs are a form of capital return to shareholders and fall within the dividend_distribution category, which encompasses \"share-repurchase programs\" alongside dividends and distributions. The materiality is clear given the substantial $450 million size and the company's explicit mention of this transaction in its FY2027 guidance during the Q4 FY26 earnings call.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-01T20:36:13.210455+00:00","company_name":"RESMED INC","ticker":"RSMDF","filing_date":"2026-09-01"}]}