{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-347093","form_type":"8-K","ticker":"BBGI","cik":"0001099160","company_name":"BEASLEY BROADCAST GROUP INC","filed_at":"2026-08-12T21:00:16+00:00","discovered_at":"2026-08-12T21:02:00.362919+00:00","generated_at":"2026-08-12T21:03:32.444684+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Beasley Q2 revenue $44.1M (-17% YoY); net income $84.3M on debt-extinguishment gain","bullets":["Net revenue $44.1M, down 16.8% YoY (same-station -9.6%); operating income $1.3M.","GAAP net income $84.3M ($45.95 diluted EPS) on non-cash debt-extinguishment gain; adjusted EBITDA $5.3M vs $4.7M.","May 1 debt restructuring cut total debt $95M, incl. 46% of second-lien; new ABL facility established.","Digital revenue $11.7M (-11.6% YoY, +7.1% same-station); local revenue 74% of net, up 9%.","Added ~$10M annualized cost cuts in Q2; trailing 12-month savings ~$30M."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-347093","json":"https://secwatch.observer/filing/0001193125-26-347093.json","markdown":"https://secwatch.observer/filing/0001193125-26-347093.md","text":"https://secwatch.observer/filing/0001193125-26-347093.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1099160/000119312526347093/0001193125-26-347093-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1099160/000119312526347093/bbgi-20260812.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-12T21:03:32.444684+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"}