{"filing":{"accession_number":"0001437749-26-025654","cik":"0002000638","ticker":"ETHA","company_name":"iShares Ethereum Trust ETF","form":"8-K","filing_date":"2026-08-04","report_date":"2026-08-04","primary_document":"etha20260803_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2000638/000143774926025654/etha20260803_8k.htm"},"events":[{"id":23961,"run_id":21673,"accession_number":"0001437749-26-025654","anchor_item_number":"8.01","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"summary":"The disclosure announces a one-for-three reverse split of the Trust's shares, approved by the Sponsor on July 31, 2026, effective October 6, 2026. This is a structural governance action affecting share capitalization and trading mechanics. While reverse splits are routine capital structure events, they are material to shareholders as they affect share count, NAV per share, and trading price, and may have tax consequences. This does not fit a specific named event type but is clearly a governance/capital structure matter.","company_name":"iShares Ethereum Trust ETF","ticker":"ETHA","filing_date":"2026-08-04","form":"8-K","submitted_at":null,"items":[{"id":24328,"accession_number":"0001437749-26-025654","item_number":"8.01","item_title":"Other Events","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"The disclosure announces a one-for-three reverse split of the Trust's shares, approved by the Sponsor on July 31, 2026, effective October 6, 2026. This is a structural governance action affecting share capitalization and trading mechanics. While reverse splits are routine capital structure events, they are material to shareholders as they affect share count, NAV per share, and trading price, and may have tax consequences. This does not fit a specific named event type but is clearly a governance/capital structure matter.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-05T02:34:16.764746+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":24328,"accession_number":"0001437749-26-025654","item_number":"8.01","item_title":"Other Events","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"The disclosure announces a one-for-three reverse split of the Trust's shares, approved by the Sponsor on July 31, 2026, effective October 6, 2026. This is a structural governance action affecting share capitalization and trading mechanics. While reverse splits are routine capital structure events, they are material to shareholders as they affect share count, NAV per share, and trading price, and may have tax consequences. This does not fit a specific named event type but is clearly a governance/capital structure matter.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-05T02:34:16.764746+00:00","company_name":"iShares Ethereum Trust ETF","ticker":"ETHA","filing_date":"2026-08-04"}]}