{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-388064","form_type":"8-K","ticker":"CPRT","cik":"0000900075","company_name":"COPART INC","filed_at":"2026-09-10T21:17:57+00:00","discovered_at":"2026-09-10T21:20:05.504590+00:00","generated_at":"2026-09-10T21:20:12.356752+00:00","sec_items":["1.01","7.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Copart to acquire ACV for $10.50/share cash, ~$1.9B equity value","bullets":["Deal: $10.50/share cash, ~$1.9B implied equity value; ~45% premium to Aug 10 unaffected close.","Tender offer for all ACV shares; majority condition, HSR waiting period; expected close by year-end 2026.","Support stockholders owning ~4.1% of ACV agreed to tender shares.","ACV to operate as independent subsidiary led by existing leadership; no financing condition.","Expected neutral to Copart EPS in first full year, accretive in fiscal 2028."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-388064","json":"https://secwatch.observer/filing/0001193125-26-388064.json","markdown":"https://secwatch.observer/filing/0001193125-26-388064.md","text":"https://secwatch.observer/filing/0001193125-26-388064.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/900075/000119312526388064/0001193125-26-388064-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/900075/000119312526388064/d138322d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-10T21:20:12.356752+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"}