{"schema_version":"secwatch.filing_event.v1","accession":"0000950103-26-013780","form_type":"8-K","ticker":"ACVA","cik":"0001637873","company_name":"ACV Auctions Inc.","filed_at":"2026-09-10T21:19:51+00:00","discovered_at":"2026-09-10T21:22:01.739749+00:00","generated_at":"2026-09-10T21:22:10.895975+00:00","sec_items":["1.01","7.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":1.0,"calibrated_materiality_score":1.0,"confidence":"high","headline":"Copart to acquire ACV for $10.50/share cash, ~$1.9B equity value","bullets":["Copart to acquire all ACV shares for $10.50 cash/share; implied equity value ~$1.9B.","Premium ~45% to ACV's Aug 10 close and ~41% to 30-day VWAP ending Sep 9, 2026.","Tender offer requires majority of shares; HSR waiting period; expected close by year-end 2026.","Support agreement covers ~4.1% of ACV shares; termination fees: ACV $57.7M, Copart $115.3M.","Deal expected neutral to Copart EPS in first full year, accretive in fiscal 2028; ACV to operate independently."],"urls":{"canonical":"https://secwatch.observer/filing/0000950103-26-013780","json":"https://secwatch.observer/filing/0000950103-26-013780.json","markdown":"https://secwatch.observer/filing/0000950103-26-013780.md","text":"https://secwatch.observer/filing/0000950103-26-013780.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1637873/000095010326013780/0000950103-26-013780-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1637873/000095010326013780/dp253207_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-10T21:22:10.895975+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}