{"filing":{"accession_number":"0001193125-26-388064","cik":"0000900075","ticker":"CPRT","company_name":"COPART INC","form":"8-K","filing_date":"2026-09-10","report_date":"2026-09-10","primary_document":"d138322d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/900075/000119312526388064/d138322d8k.htm"},"events":[{"id":32744,"run_id":30104,"accession_number":"0001193125-26-388064","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"summary":"Copart entered into a definitive Agreement and Plan of Merger to acquire ACV Auctions Inc. for $10.50 per share in cash, representing approximately $1.9 billion in implied equity value. The transaction involves a tender offer followed by a merger under Delaware law Section 251(h), with closing expected by year-end 2026, creating an industry-leading end-to-end vehicle remarketing platform with significant strategic and financial synergies.","company_name":"COPART INC","ticker":"CPRT","filing_date":"2026-09-10","form":"8-K","submitted_at":null,"items":[{"id":35995,"accession_number":"0001193125-26-388064","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"reasoning":"This Item 1.01 discloses Copart's entry into a definitive Agreement and Plan of Merger to acquire ACV Auctions Inc. for $10.50 per share in cash, representing approximately $1.9 billion in implied equity value. The transaction involves a tender offer followed by a merger under Delaware law Section 251(h), with closing expected by year-end 2026. This is a material acquisition that would significantly affect investor assessment of Copart's strategic direction, financial position, and growth prospects.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-10T21:19:01.354314+00:00","company_name":"","ticker":null,"filing_date":""},{"id":35996,"accession_number":"0001193125-26-388064","item_number":"7.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"Copart announced execution of a definitive merger agreement to acquire ACV for $10.50 per share in cash, representing approximately $1.9 billion in equity value. The press release describes a material acquisition creating an \"industry-leading end-to-end vehicle remarketing platform\" with significant strategic and financial benefits, including cost and revenue synergies. This is a classic M\u0026A activity disclosure under Item 7.01 (Regulation FD Disclosure), with the merger agreement attached as Exhibit 99.1.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-10T21:19:01.354314+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":35995,"accession_number":"0001193125-26-388064","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"reasoning":"This Item 1.01 discloses Copart's entry into a definitive Agreement and Plan of Merger to acquire ACV Auctions Inc. for $10.50 per share in cash, representing approximately $1.9 billion in implied equity value. The transaction involves a tender offer followed by a merger under Delaware law Section 251(h), with closing expected by year-end 2026. This is a material acquisition that would significantly affect investor assessment of Copart's strategic direction, financial position, and growth prospects.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-10T21:19:01.354314+00:00","company_name":"COPART INC","ticker":"CPRT","filing_date":"2026-09-10"},{"id":35996,"accession_number":"0001193125-26-388064","item_number":"7.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"Copart announced execution of a definitive merger agreement to acquire ACV for $10.50 per share in cash, representing approximately $1.9 billion in equity value. The press release describes a material acquisition creating an \"industry-leading end-to-end vehicle remarketing platform\" with significant strategic and financial benefits, including cost and revenue synergies. This is a classic M\u0026A activity disclosure under Item 7.01 (Regulation FD Disclosure), with the merger agreement attached as Exhibit 99.1.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-10T21:19:01.354314+00:00","company_name":"COPART INC","ticker":"CPRT","filing_date":"2026-09-10"}]}