{"filing":{"accession_number":"0001428205-26-000099","cik":"0001428205","ticker":"ARR-PC","company_name":"Armour Residential REIT, Inc.","form":"8-K","filing_date":"2026-07-24","report_date":"2026-07-24","primary_document":"arr-20260724.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1428205/000142820526000099/arr-20260724.htm"},"events":[{"id":20446,"run_id":18404,"accession_number":"0001428205-26-000099","anchor_item_number":"1.01","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"ARMOUR entered into Amendment No. 8 to its Equity Sales Agreement on July 24, 2026, increasing the number of shares available for issuance under an at-the-market offering program by 25,000,000 shares, bringing the total to 25,544,352 shares available for sale through multiple sales agents.","company_name":"Armour Residential REIT, Inc.","ticker":"ARR-PC","filing_date":"2026-07-24","form":"8-K","submitted_at":null,"items":[{"id":19806,"accession_number":"0001428205-26-000099","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"ARMOUR entered into Amendment No. 8 to its Equity Sales Agreement on July 24, 2026, increasing the number of shares available for issuance under an \"at the market offering\" program by 25,000,000 shares. The filing discloses that the company may issue and sell up to 25,544,352 shares of common stock through multiple sales agents. This is a classic ATM offering—an unregistered or registered equity issuance program that creates dilution risk for existing shareholders. The amendment increases the pool of shares available for sale, which is material to investors assessing capital structure and ownership dilution.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-24T20:15:52.656010+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":20447,"run_id":18404,"accession_number":"0001428205-26-000099","anchor_item_number":"5.03","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.85,"summary":"The company amended its Articles of Incorporation effective July 23, 2026, increasing authorized common shares from 175 million to 250 million shares.","company_name":"Armour Residential REIT, Inc.","ticker":"ARR-PC","filing_date":"2026-07-24","form":"8-K","submitted_at":null,"items":[{"id":19807,"accession_number":"0001428205-26-000099","item_number":"5.03","item_title":"Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.85,"reasoning":"The filing discloses an amendment to the Articles of Incorporation increasing authorized common shares from 175 million to 250 million, effective July 23, 2026. This is a routine governance matter—a charter amendment—that does not trigger a specific governance event type (not an auditor change, shareholder vote result, or executive action). The supplemental exhibit on tax considerations is supporting context for REIT qualification, not a separate material event. While the increase in authorized shares could theoretically enable dilutive issuances, the filing itself does not announce any actual issuance or commitment to issue shares, making it a routine administrative governance disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-24T20:15:52.656010+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":20448,"run_id":18404,"accession_number":"0001428205-26-000099","anchor_item_number":"8.01","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.75,"summary":"The company updated its disclosure of material U.S. federal income tax considerations relating to REIT qualification and shareholder taxation, replacing prior tax summaries in the Registration Statement.","company_name":"Armour Residential REIT, Inc.","ticker":"ARR-PC","filing_date":"2026-07-24","form":"8-K","submitted_at":null,"items":[{"id":19808,"accession_number":"0001428205-26-000099","item_number":"8.01","item_title":"Other Events","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.75,"reasoning":"This Item 8.01 disclosure updates the Company's material U.S. federal income tax considerations relating to its REIT qualification and shareholder taxation. The filing explicitly states this is \"general information only and is not tax advice\" and replaces prior tax summaries in the Registration Statement. While tax disclosures are governance-related, this is a routine update to prospectus-level tax disclosure rather than a material event affecting investor decision-making or the registrant's operations, financial condition, or compliance status.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-24T20:15:52.656010+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":19806,"accession_number":"0001428205-26-000099","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"ARMOUR entered into Amendment No. 8 to its Equity Sales Agreement on July 24, 2026, increasing the number of shares available for issuance under an \"at the market offering\" program by 25,000,000 shares. The filing discloses that the company may issue and sell up to 25,544,352 shares of common stock through multiple sales agents. This is a classic ATM offering—an unregistered or registered equity issuance program that creates dilution risk for existing shareholders. The amendment increases the pool of shares available for sale, which is material to investors assessing capital structure and ownership dilution.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-24T20:15:52.656010+00:00","company_name":"Armour Residential REIT, Inc.","ticker":"ARR-PC","filing_date":"2026-07-24"},{"id":19807,"accession_number":"0001428205-26-000099","item_number":"5.03","item_title":"Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.85,"reasoning":"The filing discloses an amendment to the Articles of Incorporation increasing authorized common shares from 175 million to 250 million, effective July 23, 2026. This is a routine governance matter—a charter amendment—that does not trigger a specific governance event type (not an auditor change, shareholder vote result, or executive action). The supplemental exhibit on tax considerations is supporting context for REIT qualification, not a separate material event. While the increase in authorized shares could theoretically enable dilutive issuances, the filing itself does not announce any actual issuance or commitment to issue shares, making it a routine administrative governance disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-24T20:15:52.656010+00:00","company_name":"Armour Residential REIT, Inc.","ticker":"ARR-PC","filing_date":"2026-07-24"},{"id":19808,"accession_number":"0001428205-26-000099","item_number":"8.01","item_title":"Other Events","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.75,"reasoning":"This Item 8.01 disclosure updates the Company's material U.S. federal income tax considerations relating to its REIT qualification and shareholder taxation. The filing explicitly states this is \"general information only and is not tax advice\" and replaces prior tax summaries in the Registration Statement. While tax disclosures are governance-related, this is a routine update to prospectus-level tax disclosure rather than a material event affecting investor decision-making or the registrant's operations, financial condition, or compliance status.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-24T20:15:52.656010+00:00","company_name":"Armour Residential REIT, Inc.","ticker":"ARR-PC","filing_date":"2026-07-24"}]}