{"filing":{"accession_number":"0001370637-26-000079","cik":"0001370637","ticker":"ETSY","company_name":"ETSY INC","form":"8-K","filing_date":"2026-08-05","report_date":"2026-08-03","primary_document":"etsy-20260803.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1370637/000137063726000079/etsy-20260803.htm"},"events":[{"id":24830,"run_id":22510,"accession_number":"0001370637-26-000079","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"Etsy issued a Shareholder Letter on August 5, 2026 announcing Q2 2026 financial results, disclosing GMS of $2.6B (+7.5% Y/Y Etsy Marketplace), Revenue of $668M (+9.3% Y/Y), Net Income of $114M, and Adjusted EBITDA of $195M with 29.2% margin.","company_name":"ETSY INC","ticker":"ETSY","filing_date":"2026-08-05","form":"8-K","submitted_at":null,"items":[{"id":25513,"accession_number":"0001370637-26-000079","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Etsy issued a Shareholder Letter on August 5, 2026 announcing financial results for Q2 2026 (quarter ended June 30, 2026), disclosing key metrics including GMS of $2.6B (+7.5% Y/Y Etsy Marketplace), Revenue of $668M (+9.3% Y/Y), Net Income of $114M, and Adjusted EBITDA of $195M with 29.2% margin. This is a standard quarterly earnings disclosure furnished as Exhibit 99.1 under Item 2.02, meeting the definition of an earnings_release.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-07T02:25:14.144384+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":24831,"run_id":22510,"accession_number":"0001370637-26-000079","anchor_item_number":"2.05","event_type":"workforce_reduction","event_domain":"operational","is_material":true,"confidence":0.94,"summary":"Etsy's Audit Committee approved a restructuring plan on August 3, 2026, reducing workforce by approximately 220 employees (12% of headcount) with estimated charges of $35 million in severance, benefits, and related costs, substantially completed by Q3 2026. The restructuring concentrates changes in the Product and Engineering group to flatten teams and accelerate strategic initiatives.","company_name":"ETSY INC","ticker":"ETSY","filing_date":"2026-08-05","form":"8-K","submitted_at":null,"items":[{"id":25514,"accession_number":"0001370637-26-000079","item_number":"2.05","item_title":"Costs Associated with Exit or Disposal Activities.","event_type":"workforce_reduction","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"Etsy's Audit Committee approved a restructuring plan on August 3, 2026, reducing workforce by approximately 220 employees (12% of headcount) with estimated charges of $35 million in severance, benefits, and related costs to be substantially completed by Q3 2026. This is a classic workforce reduction disclosure under Item 2.05, with both the operational decision and quantified exit costs clearly disclosed.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-07T02:25:14.144384+00:00","company_name":"","ticker":null,"filing_date":""},{"id":25515,"accession_number":"0001370637-26-000079","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"workforce_reduction","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"The filing discloses a restructuring plan announced on August 5, 2026, involving \"a reduction of our workforce, with most of the changes concentrated in our Product and Engineering group.\" The CEO explicitly states this is a restructuring with organizational changes and workforce reduction, designed to flatten teams and accelerate strategic initiatives. This is a material operational event affecting the company's cost structure and organizational capacity, disclosed under Item 7.01 with supporting detail in the shareholder letter (Exhibit 99.1).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-07T02:25:14.144384+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":24832,"run_id":22510,"accession_number":"0001370637-26-000079","anchor_item_number":"8.01","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"Etsy's Audit Committee authorized a new $2 billion stock repurchase program on August 3, 2026, signaling management confidence in the business and reflecting the company's improved outlook and commitment to long-term shareholder value creation.","company_name":"ETSY INC","ticker":"ETSY","filing_date":"2026-08-05","form":"8-K","submitted_at":null,"items":[{"id":25516,"accession_number":"0001370637-26-000079","item_number":"8.01","item_title":"Other Events.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The Item 8.01 disclosure centers on Etsy's approval of a new $2 billion stock repurchase program authorized by the Audit Committee on August 3, 2026. Stock repurchases are a form of capital return to shareholders and fall under the dividend_distribution category. The authorization is material as it signals management confidence in the business and affects shareholder value allocation, supported by the CEO's statement that the improved outlook and new repurchase authorization reflect confidence in creating long-term shareholder value.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-07T02:25:14.144384+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":25513,"accession_number":"0001370637-26-000079","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Etsy issued a Shareholder Letter on August 5, 2026 announcing financial results for Q2 2026 (quarter ended June 30, 2026), disclosing key metrics including GMS of $2.6B (+7.5% Y/Y Etsy Marketplace), Revenue of $668M (+9.3% Y/Y), Net Income of $114M, and Adjusted EBITDA of $195M with 29.2% margin. This is a standard quarterly earnings disclosure furnished as Exhibit 99.1 under Item 2.02, meeting the definition of an earnings_release.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-07T02:25:14.144384+00:00","company_name":"ETSY INC","ticker":"ETSY","filing_date":"2026-08-05"},{"id":25514,"accession_number":"0001370637-26-000079","item_number":"2.05","item_title":"Costs Associated with Exit or Disposal Activities.","event_type":"workforce_reduction","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"Etsy's Audit Committee approved a restructuring plan on August 3, 2026, reducing workforce by approximately 220 employees (12% of headcount) with estimated charges of $35 million in severance, benefits, and related costs to be substantially completed by Q3 2026. This is a classic workforce reduction disclosure under Item 2.05, with both the operational decision and quantified exit costs clearly disclosed.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-07T02:25:14.144384+00:00","company_name":"ETSY INC","ticker":"ETSY","filing_date":"2026-08-05"},{"id":25515,"accession_number":"0001370637-26-000079","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"workforce_reduction","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"The filing discloses a restructuring plan announced on August 5, 2026, involving \"a reduction of our workforce, with most of the changes concentrated in our Product and Engineering group.\" The CEO explicitly states this is a restructuring with organizational changes and workforce reduction, designed to flatten teams and accelerate strategic initiatives. This is a material operational event affecting the company's cost structure and organizational capacity, disclosed under Item 7.01 with supporting detail in the shareholder letter (Exhibit 99.1).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-07T02:25:14.144384+00:00","company_name":"ETSY INC","ticker":"ETSY","filing_date":"2026-08-05"},{"id":25516,"accession_number":"0001370637-26-000079","item_number":"8.01","item_title":"Other Events.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The Item 8.01 disclosure centers on Etsy's approval of a new $2 billion stock repurchase program authorized by the Audit Committee on August 3, 2026. Stock repurchases are a form of capital return to shareholders and fall under the dividend_distribution category. The authorization is material as it signals management confidence in the business and affects shareholder value allocation, supported by the CEO's statement that the improved outlook and new repurchase authorization reflect confidence in creating long-term shareholder value.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-07T02:25:14.144384+00:00","company_name":"ETSY INC","ticker":"ETSY","filing_date":"2026-08-05"}]}