{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-118639","form_type":"8-K","ticker":"NATH","cik":"0000069733","company_name":"NATHANS FAMOUS, INC.","filed_at":"2026-10-26T13:00:49+00:00","discovered_at":"2026-10-26T13:02:00.253983+00:00","generated_at":"2026-10-26T13:02:05.150352+00:00","sec_items":["1.02","2.01","3.01","3.03","5.01","5.02","5.03","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Smithfield Foods completes $102.00/share cash buyout of Nathan's Famous; NATH to delist","bullets":["Merger closed October 26, 2026 under the January 20, 2026 agreement; Nathan's became a wholly-owned subsidiary of Smithfield Foods via Boardwalk Merger Sub.","Each outstanding share converted into $102.00 in cash, without interest, less withholding; appraisal-rights shares excluded.","Stock options cashed out at the excess of $102.00 over exercise price; RSUs fully vested (performance at target) and settled at $102.00 per share.","Nathan's asked Nasdaq to suspend trading and file Form 25, and intends a Form 15 to end Exchange Act registration and reporting.","July 10, 2024 Citibank-agent credit agreement terminated, with all principal, interest and fees paid in full; all 10 directors replaced by C. Shane Smith."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-118639","json":"https://secwatch.observer/filing/0001104659-26-118639.json","markdown":"https://secwatch.observer/filing/0001104659-26-118639.md","text":"https://secwatch.observer/filing/0001104659-26-118639.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/69733/000110465926118639/0001104659-26-118639-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/69733/000110465926118639/tm2628126d1_8k.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-26T13:02:05.150352+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"}