{"filing":{"accession_number":"0001437749-26-024942","cik":"0000033488","ticker":"ESCA","company_name":"ESCALADE INC","form":"8-K","filing_date":"2026-07-30","report_date":"2026-07-29","primary_document":"esca20260729_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/33488/000143774926024942/esca20260729_8k.htm"},"events":[{"id":21946,"run_id":19816,"accession_number":"0001437749-26-024942","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"Escalade reported Q2 2026 financial results with net sales of $57.7 million (up 6.2%), net income of $9.4 million, diluted EPS of $0.68, and improved gross margin to 26.2%.","company_name":"ESCALADE INC","ticker":"ESCA","filing_date":"2026-07-30","form":"8-K","submitted_at":null,"items":[{"id":21730,"accession_number":"0001437749-26-024942","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"This is a standard quarterly earnings release for Q2 2026. The 8-K Item 2.02 discloses financial results for the second quarter and year-to-date 2026, with the press release attached as Exhibit 99.1 reporting net sales of $57.7 million (up 6.2%), net income of $9.4 million ($0.68 diluted EPS), and gross margin improvement to 26.2%. The filing includes consolidated statements of operations and balance sheets, making this a clear earnings disclosure material to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-30T10:30:41.397721+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":21947,"run_id":19816,"accession_number":"0001437749-26-024942","anchor_item_number":"8.01","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"The Board of Directors approved a quarterly dividend of $0.1525 per share, payable to shareholders of record on October 6, 2026, with disbursement on October 13, 2026.","company_name":"ESCALADE INC","ticker":"ESCA","filing_date":"2026-07-30","form":"8-K","submitted_at":null,"items":[{"id":21731,"accession_number":"0001437749-26-024942","item_number":"8.01","item_title":"Other Events.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Item 8.01 disclosure explicitly states that \"the Board of Directors of Escalade approved a quarterly dividend of fifteen and twenty-five hundredths cents $0.1525 per share would be paid to all shareholders of record on October 6, 2026 and disbursed on October 13, 2026.\" This is a clear declaration of a dividend distribution to shareholders. The supplemental earnings release confirms this dividend announcement and provides context showing the company's strong financial performance (net income of $9.4 million, diluted EPS of $0.68) supporting the capital allocation decision.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-30T10:30:41.397721+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":21730,"accession_number":"0001437749-26-024942","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"This is a standard quarterly earnings release for Q2 2026. The 8-K Item 2.02 discloses financial results for the second quarter and year-to-date 2026, with the press release attached as Exhibit 99.1 reporting net sales of $57.7 million (up 6.2%), net income of $9.4 million ($0.68 diluted EPS), and gross margin improvement to 26.2%. The filing includes consolidated statements of operations and balance sheets, making this a clear earnings disclosure material to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-30T10:30:41.397721+00:00","company_name":"ESCALADE INC","ticker":"ESCA","filing_date":"2026-07-30"},{"id":21731,"accession_number":"0001437749-26-024942","item_number":"8.01","item_title":"Other Events.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Item 8.01 disclosure explicitly states that \"the Board of Directors of Escalade approved a quarterly dividend of fifteen and twenty-five hundredths cents $0.1525 per share would be paid to all shareholders of record on October 6, 2026 and disbursed on October 13, 2026.\" This is a clear declaration of a dividend distribution to shareholders. The supplemental earnings release confirms this dividend announcement and provides context showing the company's strong financial performance (net income of $9.4 million, diluted EPS of $0.68) supporting the capital allocation decision.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-30T10:30:41.397721+00:00","company_name":"ESCALADE INC","ticker":"ESCA","filing_date":"2026-07-30"}]}