{"filing":{"accession_number":"0001594805-26-000028","cik":"0001594805","ticker":"SHOP","company_name":"SHOPIFY INC.","form":"8-K","filing_date":"2026-06-02","report_date":null,"primary_document":"shop-20260602.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1594805/000159480526000028/shop-20260602.htm"},"events":[{"id":7598,"run_id":6681,"accession_number":"0001594805-26-000028","anchor_item_number":"7.01","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"summary":"Shopify's Board authorized an additional US$3.0 billion share repurchase program, bringing total authorization to US$5.0 billion. While share repurchases are capital allocation decisions that affect shareholder value and EPS, they do not fit neatly into the standard 8-K taxonomy (not earnings, M\u0026A, executive changes, impairments, or other defined categories). This is material to investors as it signals management confidence and affects capital structure, but is best classified as other_material rather than forced into an inapplicable category.","company_name":"SHOPIFY INC.","ticker":"SHOP","filing_date":"2026-06-02","form":"8-K","submitted_at":null,"items":[{"id":3736,"accession_number":"0001594805-26-000028","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"Shopify's Board authorized an additional US$3.0 billion share repurchase program, bringing total authorization to US$5.0 billion. While share repurchases are capital allocation decisions that affect shareholder value and EPS, they do not fit neatly into the standard 8-K taxonomy (not earnings, M\u0026A, executive changes, impairments, or other defined categories). This is material to investors as it signals management confidence and affects capital structure, but is best classified as other_material rather than forced into an inapplicable category.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-03T02:43:29.482791+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":3736,"accession_number":"0001594805-26-000028","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"Shopify's Board authorized an additional US$3.0 billion share repurchase program, bringing total authorization to US$5.0 billion. While share repurchases are capital allocation decisions that affect shareholder value and EPS, they do not fit neatly into the standard 8-K taxonomy (not earnings, M\u0026A, executive changes, impairments, or other defined categories). This is material to investors as it signals management confidence and affects capital structure, but is best classified as other_material rather than forced into an inapplicable category.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-03T02:43:29.482791+00:00","company_name":"SHOPIFY INC.","ticker":"SHOP","filing_date":"2026-06-02"}]}