{"schema_version":"secwatch.filing_event.v1","accession":"0001008886-23-000193","form_type":"8-K/A","ticker":"CVLG","cik":"0000928658","company_name":"COVENANT LOGISTICS GROUP, INC.","filed_at":"2023-08-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.072276+00:00","generated_at":"2026-06-12T10:46:45.405376+00:00","sec_items":["2.01","8.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Covenant Logistics completes $100M acquisition of Lew Thompson & Son Trucking","bullets":["Closed April 26, 2023; enterprise value ~$100M plus earnout up to $30M over three years.","Acquired 100% of outstanding stock of Lew Thompson & Son, a poultry feed and live haul carrier in NW Arkansas.","Earnout based on business results over the three following calendar years.","Amendment reclassifies transaction from Item 8.01 to Item 2.01 (completion of acquisition)."],"urls":{"canonical":"https://secwatch.observer/filing/0001008886-23-000193","json":"https://secwatch.observer/filing/0001008886-23-000193.json","markdown":"https://secwatch.observer/filing/0001008886-23-000193.md","text":"https://secwatch.observer/filing/0001008886-23-000193.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/928658/000100888623000193/0001008886-23-000193-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/928658/000100888623000193/form8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T10:46:45.405376+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":[{"claim_id":"c9290b82432faca298e2a4c10fd20f46d6f9d1b6","claim":"COVENANT LOGISTICS GROUP, INC. completed an acquisition involving Lew Thompson & Son Trucking, Inc. and related entities (Lew Thompson & Son) for closing enterprise value of approximately $100 million plus an earnout of up to $30 million (closed 2023-04-26).","evidence_excerpt":"the terms of the Stock Purchase Agreement, the Company purchased 100% of the outstanding stock of Lew Thompson & Son in exchange for a closing enterprise value of approximately $100 million plus an earnout of up to $30 million depending on the results achieved by the business over the three following calendar years. The Purchase Agreement contains customary","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/928658/000100888623000193/0001008886-23-000193-index.htm","confidence":0.9,"family_label":"M&A Transactions","details":[{"label":"Action","value":"acquisition"},{"label":"Counterparty","value":"Lew Thompson & Son Trucking, Inc. and related entities (Lew Thompson & Son)"},{"label":"Consideration","value":"closing enterprise value of approximately $100 million plus an earnout of up to $30 million"},{"label":"Closing","value":"2023-04-26"}],"fact_type":"ma_transaction"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}