{"filing":{"accession_number":"0001437749-26-030118","cik":"0001494582","ticker":"BOC","company_name":"BOSTON OMAHA Corp","form":"8-K","filing_date":"2026-09-11","report_date":"2026-09-10","primary_document":"bomn20260910_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1494582/000143774926030118/bomn20260910_8k.htm"},"events":[{"id":32835,"run_id":30187,"accession_number":"0001437749-26-030118","anchor_item_number":"8.01","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"Boston Omaha Corporation's Board approved a new $30 million share repurchase program effective November 1, 2026, replacing the prior 2025 program. This capital return authorization is material to investors assessing the company's capital allocation strategy and shareholder returns.","company_name":"BOSTON OMAHA Corp","ticker":"BOC","filing_date":"2026-09-11","form":"8-K","submitted_at":null,"items":[{"id":36107,"accession_number":"0001437749-26-030118","item_number":"7.01","item_title":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Boston Omaha Corporation announced Board approval of a new $30 million share repurchase program effective November 1, 2026, replacing the prior 2025 program. Share repurchases are a form of capital return to shareholders and fall within the dividend_distribution category, which encompasses \"share-repurchase programs\" as explicitly stated in the taxonomy. The $30 million authorization is material to investors assessing capital allocation strategy and shareholder returns.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-11T12:30:00.274107+00:00","company_name":"","ticker":null,"filing_date":""},{"id":36108,"accession_number":"0001437749-26-030118","item_number":"8.01","item_title":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Boston Omaha's Board approved a new $30 million share repurchase program effective November 1, 2026, replacing the prior 2025 program. Share repurchases are a form of capital return to shareholders and fall within the dividend_distribution category, which encompasses \"share-repurchase programs\" alongside dividends and distributions. The $30 million authorization is material to a reasonable investor as it signals capital allocation strategy and shareholder returns.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-11T12:30:00.274107+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":36107,"accession_number":"0001437749-26-030118","item_number":"7.01","item_title":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Boston Omaha Corporation announced Board approval of a new $30 million share repurchase program effective November 1, 2026, replacing the prior 2025 program. Share repurchases are a form of capital return to shareholders and fall within the dividend_distribution category, which encompasses \"share-repurchase programs\" as explicitly stated in the taxonomy. The $30 million authorization is material to investors assessing capital allocation strategy and shareholder returns.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-11T12:30:00.274107+00:00","company_name":"BOSTON OMAHA Corp","ticker":"BOC","filing_date":"2026-09-11"},{"id":36108,"accession_number":"0001437749-26-030118","item_number":"8.01","item_title":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Boston Omaha's Board approved a new $30 million share repurchase program effective November 1, 2026, replacing the prior 2025 program. Share repurchases are a form of capital return to shareholders and fall within the dividend_distribution category, which encompasses \"share-repurchase programs\" alongside dividends and distributions. The $30 million authorization is material to a reasonable investor as it signals capital allocation strategy and shareholder returns.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-11T12:30:00.274107+00:00","company_name":"BOSTON OMAHA Corp","ticker":"BOC","filing_date":"2026-09-11"}]}