{"filing":{"accession_number":"0001654954-26-006850","cik":"0001590715","ticker":"AREC","company_name":"American Resources Corp","form":"8-K","filing_date":"2026-07-24","report_date":"2026-07-24","primary_document":"arec_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1590715/000165495426006850/arec_8k.htm"},"events":[{"id":20309,"run_id":18285,"accession_number":"0001654954-26-006850","anchor_item_number":"8.01","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"The Board of Directors declared a special cash dividend of $0.0431 per share payable on August 25, 2026, to shareholders of record as of August 15, 2026. The filing also discloses corresponding cash dividend-equivalent payments to certain employee stock option holders. This is a clear capital distribution event that would materially affect shareholder value and is a standard dividend_distribution disclosure.","company_name":"American Resources Corp","ticker":"AREC","filing_date":"2026-07-24","form":"8-K","submitted_at":null,"items":[{"id":19637,"accession_number":"0001654954-26-006850","item_number":"8.01","item_title":"Other Events","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Board of Directors declared a special cash dividend of $0.0431 per share payable on August 25, 2026, to shareholders of record as of August 15, 2026. The filing also discloses corresponding cash dividend-equivalent payments to certain employee stock option holders. This is a clear capital distribution event that would materially affect shareholder value and is a standard dividend_distribution disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-24T11:46:56.117807+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":19637,"accession_number":"0001654954-26-006850","item_number":"8.01","item_title":"Other Events","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Board of Directors declared a special cash dividend of $0.0431 per share payable on August 25, 2026, to shareholders of record as of August 15, 2026. The filing also discloses corresponding cash dividend-equivalent payments to certain employee stock option holders. This is a clear capital distribution event that would materially affect shareholder value and is a standard dividend_distribution disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-24T11:46:56.117807+00:00","company_name":"American Resources Corp","ticker":"AREC","filing_date":"2026-07-24"}]}