{"filing":{"accession_number":"0001628280-26-052552","cik":"0001130713","ticker":"BBBY-WT","company_name":"BED BATH \u0026 BEYOND, INC.","form":"8-K","filing_date":"2026-08-04","report_date":"2026-08-04","primary_document":"byon-20260804.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1130713/000162828026052552/byon-20260804.htm"},"events":[{"id":24040,"run_id":21746,"accession_number":"0001628280-26-052552","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"Bed Bath \u0026 Beyond disclosed Q2 2026 financial results showing net revenue of $361 million (28.0% YoY increase), net loss of $39 million, and 47% YoY customer growth, marking a return to revenue growth after 19 consecutive quarters of decline.","company_name":"BED BATH \u0026 BEYOND, INC.","ticker":"BBBY-WT","filing_date":"2026-08-04","form":"8-K","submitted_at":null,"items":[{"id":24432,"accession_number":"0001628280-26-052552","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":"The filing discloses Bed Bath \u0026 Beyond's financial results for the second quarter and six months ended June 30, 2026, including net revenue of $361 million (28.0% YoY increase), net loss of $39 million, and key operational metrics. The press release is furnished as Exhibit 99.1 and represents a standard quarterly earnings announcement, which is the core purpose of Item 2.02 disclosures. The material nature is evident from the company's return to revenue growth after 19 consecutive quarters of decline, significant customer growth (47% YoY), and strategic announcements regarding corporate transformation and acquisitions.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-05T02:41:05.305204+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":24041,"run_id":21746,"accession_number":"0001628280-26-052552","anchor_item_number":"3.01","event_type":"delisting_risk","event_domain":"terminal","is_material":true,"confidence":0.9,"summary":"Bed Bath \u0026 Beyond announced a voluntary transfer of its principal listing from NYSE to Nasdaq, effective August 17, 2026, with concurrent corporate name change to Neighborhood Intelligence, Inc. and ticker symbol change to NXH (common stock) and BBBY WS (warrants).","company_name":"BED BATH \u0026 BEYOND, INC.","ticker":"BBBY-WT","filing_date":"2026-08-04","form":"8-K","submitted_at":null,"items":[{"id":24433,"accession_number":"0001628280-26-052552","item_number":"3.01","item_title":"Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing","event_type":"delisting_risk","event_domain":"terminal","is_material":true,"confidence":0.95,"reasoning":"The filing discloses a voluntary transfer of listing from NYSE to Nasdaq under Item 3.01. The company provided written notice to NYSE on August 4, 2026, of its determination to withdraw the principal listing of its common stock and warrants from NYSE and transfer them to Nasdaq, with trading ending on NYSE on August 14, 2026, and commencing on Nasdaq on August 17, 2026, under new ticker symbols \"NXH\" and \"BBBY WS\" respectively. This is a material change in listing venue that would affect investor access and trading mechanics.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-05T02:41:05.305204+00:00","company_name":"","ticker":null,"filing_date":""},{"id":24434,"accession_number":"0001628280-26-052552","item_number":"7.01","item_title":"Regulation FD","event_type":"delisting_risk","event_domain":"terminal","is_material":true,"confidence":0.75,"reasoning":"The Item 7.01 disclosure announces a transfer of the principal listing from NYSE to Nasdaq, with the last day of trading on NYSE on August 14, 2026 and first day on Nasdaq on August 17, 2026. While this is technically a listing transfer rather than a delisting risk, it represents a material change in listing status. The company also announces a corporate name change to Neighborhood Intelligence, Inc. and ticker symbol change to NXH. This is a material governance and capital-markets event affecting how the security trades, though the language does not indicate delisting risk per se—rather, a planned and orderly transfer to a different exchange.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-05T02:41:05.305204+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":24432,"accession_number":"0001628280-26-052552","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":"The filing discloses Bed Bath \u0026 Beyond's financial results for the second quarter and six months ended June 30, 2026, including net revenue of $361 million (28.0% YoY increase), net loss of $39 million, and key operational metrics. The press release is furnished as Exhibit 99.1 and represents a standard quarterly earnings announcement, which is the core purpose of Item 2.02 disclosures. The material nature is evident from the company's return to revenue growth after 19 consecutive quarters of decline, significant customer growth (47% YoY), and strategic announcements regarding corporate transformation and acquisitions.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-05T02:41:05.305204+00:00","company_name":"BED BATH \u0026 BEYOND, INC.","ticker":"BBBY-WT","filing_date":"2026-08-04"},{"id":24433,"accession_number":"0001628280-26-052552","item_number":"3.01","item_title":"Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing","event_type":"delisting_risk","event_domain":"terminal","is_material":true,"confidence":0.95,"reasoning":"The filing discloses a voluntary transfer of listing from NYSE to Nasdaq under Item 3.01. The company provided written notice to NYSE on August 4, 2026, of its determination to withdraw the principal listing of its common stock and warrants from NYSE and transfer them to Nasdaq, with trading ending on NYSE on August 14, 2026, and commencing on Nasdaq on August 17, 2026, under new ticker symbols \"NXH\" and \"BBBY WS\" respectively. This is a material change in listing venue that would affect investor access and trading mechanics.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-05T02:41:05.305204+00:00","company_name":"BED BATH \u0026 BEYOND, INC.","ticker":"BBBY-WT","filing_date":"2026-08-04"},{"id":24434,"accession_number":"0001628280-26-052552","item_number":"7.01","item_title":"Regulation FD","event_type":"delisting_risk","event_domain":"terminal","is_material":true,"confidence":0.75,"reasoning":"The Item 7.01 disclosure announces a transfer of the principal listing from NYSE to Nasdaq, with the last day of trading on NYSE on August 14, 2026 and first day on Nasdaq on August 17, 2026. While this is technically a listing transfer rather than a delisting risk, it represents a material change in listing status. The company also announces a corporate name change to Neighborhood Intelligence, Inc. and ticker symbol change to NXH. This is a material governance and capital-markets event affecting how the security trades, though the language does not indicate delisting risk per se—rather, a planned and orderly transfer to a different exchange.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-05T02:41:05.305204+00:00","company_name":"BED BATH \u0026 BEYOND, INC.","ticker":"BBBY-WT","filing_date":"2026-08-04"}]}
