{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-035066","form_type":"8-K","ticker":"DIT","cik":"0000928465","company_name":"AMCON DISTRIBUTING CO","filed_at":"2024-03-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:27.329482+00:00","generated_at":"2026-06-04T18:35:28.226295+00:00","sec_items":["1.01","7.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"AMCON acquires Burklund Distributors for ~$18.9M; expects Q3 FY2024 close","bullets":["Purchase price of ~$18.9M plus working capital adjustments; funded by existing bank group borrowings and term debt.","Burklund is a third-generation wholesale distributor based in East Peoria, IL, founded in 1939.","Combined operations will service ~7,400 locations across 32 states from Burklund's two Illinois distribution centers.","Transaction expected to close in Q3 fiscal 2024 (July-September), subject to customary closing conditions."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-035066","json":"https://secwatch.observer/filing/0001104659-24-035066.json","markdown":"https://secwatch.observer/filing/0001104659-24-035066.md","text":"https://secwatch.observer/filing/0001104659-24-035066.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/928465/000110465924035066/0001104659-24-035066-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/928465/000110465924035066/tm248922d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T18:35:28.226295+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":"a2f89cfa1aa0a085047409f641bb373b0ec2801d","claim":"AMCON DISTRIBUTING CO entered into Asset Purchase Agreement with Burklund Distributors, Inc. valued at approximately $18.9 million (effective 2024-03-11).","evidence_excerpt":"On March 11, 2024, AMCON Distributing Company (the \"Company\"), entered into an asset purchase agreement (the \"Asset Purchase Agreement\") with Burklund Distributors, Inc.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/928465/000110465924035066/0001104659-24-035066-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"asset purchase"},{"label":"Counterparty","value":"Burklund Distributors, Inc."},{"label":"Value","value":"approximately $18.9 million"},{"label":"Effective","value":"2024-03-11"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}