{"filing":{"accession_number":"0001654954-26-006764","cik":"0001590715","ticker":"AREC","company_name":"American Resources Corp","form":"8-K","filing_date":"2026-07-21","report_date":null,"primary_document":"arec_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1590715/000165495426006764/arec_8k.htm"},"events":[{"id":19013,"run_id":17113,"accession_number":"0001654954-26-006764","anchor_item_number":"8.01","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"The Board approved a $20.0 million share repurchase program on July 12, 2026, which constitutes a return of capital to shareholders. Share repurchase programs are classified as dividend_distribution events under the taxonomy, as they represent authorized distributions or returns of capital to security holders, distinct from operational or governance matters.","company_name":"American Resources Corp","ticker":"AREC","filing_date":"2026-07-21","form":"8-K","submitted_at":null,"items":[{"id":17992,"accession_number":"0001654954-26-006764","item_number":"8.01","item_title":"Other Events","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The Board approved a $20.0 million share repurchase program on July 12, 2026, which constitutes a return of capital to shareholders. Share repurchase programs are classified as dividend_distribution events under the taxonomy, as they represent authorized distributions or returns of capital to security holders, distinct from operational or governance matters.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-21T13:16:35.774169+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":17992,"accession_number":"0001654954-26-006764","item_number":"8.01","item_title":"Other Events","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The Board approved a $20.0 million share repurchase program on July 12, 2026, which constitutes a return of capital to shareholders. Share repurchase programs are classified as dividend_distribution events under the taxonomy, as they represent authorized distributions or returns of capital to security holders, distinct from operational or governance matters.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-21T13:16:35.774169+00:00","company_name":"American Resources Corp","ticker":"AREC","filing_date":"2026-07-21"}]}