{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-024701","form_type":"8-K","ticker":"RUSHA","cik":"0001012019","company_name":"RUSH ENTERPRISES INC \\TX\\","filed_at":"2026-07-28T21:27:18+00:00","discovered_at":"2026-07-28T21:28:00.342064+00:00","generated_at":"2026-07-28T21:28:11.515056+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Rush Enterprises Q2 EPS $0.91, revenue $1.9B; announces 3-for-2 stock split and 10.5% dividend increase","bullets":["Net income $72.8M ($0.91/diluted share) vs $72.4M ($0.90) in Q2 2025; revenue $1.900B down 1.6%.","Board declares 3-for-2 stock split payable Aug 31, 2026 to holders of record Aug 11; post-split dividend $0.14/share, up 10.5%.","Aftermarket parts & service revenue $645.7M (+1.5% YoY); absorption ratio 130.8%.","Acquired five Peterbilt dealerships in Louisiana and five commercial vehicle dealerships in Ontario, Canada.","Signed JV agreement with MCT Companies (Carrier Transicold dealer) for 50% ownership; expected close Q3 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-024701","json":"https://secwatch.observer/filing/0001437749-26-024701.json","markdown":"https://secwatch.observer/filing/0001437749-26-024701.md","text":"https://secwatch.observer/filing/0001437749-26-024701.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1012019/000143774926024701/0001437749-26-024701-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1012019/000143774926024701/rusha20260728_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-28T21:28:11.515056+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"}