{"filing":{"accession_number":"0001292814-26-004239","cik":"0001565025","ticker":"ABEV","company_name":"AMBEV S.A.","form":"6-K","filing_date":"2026-08-13","report_date":"2026-09-30","primary_document":"abev20260813_6k1.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1565025/000129281426004239/abev20260813_6k1.htm"},"events":[{"id":27653,"run_id":25220,"accession_number":"0001292814-26-004239","anchor_item_number":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"The filing discloses Board approval of cancellation of 279 million treasury shares (1.8% of outstanding shares) and completion of a share buyback program. While technically a capital reduction rather than a dividend, share cancellations following buyback programs are economically equivalent to distributions—they reduce share count and increase per-share value for remaining shareholders. The materiality and scale (279 million shares) warrant classification as a capital distribution event.","company_name":"AMBEV S.A.","ticker":"ABEV","filing_date":"2026-08-13","form":"6-K","submitted_at":null,"items":null}],"classifications":[{"id":29264,"accession_number":"0001292814-26-004239","item_number":null,"item_title":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses Board approval of cancellation of 279 million treasury shares (1.8% of outstanding shares) and completion of a share buyback program. While technically a capital reduction rather than a dividend, share cancellations following buyback programs are economically equivalent to distributions—they reduce share count and increase per-share value for remaining shareholders. The materiality and scale (279 million shares) warrant classification as a capital distribution event.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-08-14T10:07:41.679422+00:00","company_name":"AMBEV S.A.","ticker":"ABEV","filing_date":"2026-08-13"}]}