{"filing":{"accession_number":"0001437749-26-024701","cik":"0001012019","ticker":"RUSHB","company_name":"RUSH ENTERPRISES INC \\TX\\","form":"8-K","filing_date":"2026-07-28","report_date":"2026-07-28","primary_document":"rusha20260728_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1012019/000143774926024701/rusha20260728_8k.htm"},"events":[{"id":21247,"run_id":19150,"accession_number":"0001437749-26-024701","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"Rush Enterprises issued a press release on July 28, 2026, announcing second quarter 2026 financial results, including revenues of $1.9 billion and net income of $72.8 million ($0.91 per diluted share).","company_name":"RUSH ENTERPRISES INC \\TX\\","ticker":"RUSHB","filing_date":"2026-07-28","form":"8-K","submitted_at":null,"items":[{"id":20841,"accession_number":"0001437749-26-024701","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":"Rush Enterprises issued a press release on July 28, 2026, announcing second quarter 2026 financial results, including revenues of $1.9 billion and net income of $72.8 million ($0.91 per diluted share). The disclosure is a standard quarterly earnings announcement attached as Exhibit 99.1 and filed under Item 2.02 (Results of Operations and Financial Condition), which is the canonical Item for earnings releases.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-29T00:09:06.922091+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":21248,"run_id":19150,"accession_number":"0001437749-26-024701","anchor_item_number":"7.01","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"Rush Enterprises declared a three-for-two stock split effected as a stock dividend payable August 31, 2026, and increased its quarterly cash dividend to $0.14 per share (post-split basis), representing a 10.5% increase.","company_name":"RUSH ENTERPRISES INC \\TX\\","ticker":"RUSHB","filing_date":"2026-07-28","form":"8-K","submitted_at":null,"items":[{"id":20842,"accession_number":"0001437749-26-024701","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The Item 7.01 disclosure centers on two capital allocation announcements: (1) a three-for-two stock split effected as a stock dividend payable August 31, 2026, and (2) a quarterly cash dividend of $0.14 per share (post-split basis) representing a 10.5% increase. While the earnings press release also reports Q2 2026 financial results, the Item 7.01 section specifically highlights the dividend and stock split declarations as material shareholder returns. The stock split and dividend increase are explicitly framed as part of the company's capital allocation strategy and would affect a reasonable investor's assessment of shareholder value.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-29T00:09:06.922091+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":20841,"accession_number":"0001437749-26-024701","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":"Rush Enterprises issued a press release on July 28, 2026, announcing second quarter 2026 financial results, including revenues of $1.9 billion and net income of $72.8 million ($0.91 per diluted share). The disclosure is a standard quarterly earnings announcement attached as Exhibit 99.1 and filed under Item 2.02 (Results of Operations and Financial Condition), which is the canonical Item for earnings releases.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-29T00:09:06.922091+00:00","company_name":"RUSH ENTERPRISES INC \\TX\\","ticker":"RUSHB","filing_date":"2026-07-28"},{"id":20842,"accession_number":"0001437749-26-024701","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The Item 7.01 disclosure centers on two capital allocation announcements: (1) a three-for-two stock split effected as a stock dividend payable August 31, 2026, and (2) a quarterly cash dividend of $0.14 per share (post-split basis) representing a 10.5% increase. While the earnings press release also reports Q2 2026 financial results, the Item 7.01 section specifically highlights the dividend and stock split declarations as material shareholder returns. The stock split and dividend increase are explicitly framed as part of the company's capital allocation strategy and would affect a reasonable investor's assessment of shareholder value.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-29T00:09:06.922091+00:00","company_name":"RUSH ENTERPRISES INC \\TX\\","ticker":"RUSHB","filing_date":"2026-07-28"}]}