{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-26-006850","form_type":"8-K","ticker":"AREC","cik":"0001590715","company_name":"American Resources Corp","filed_at":"2026-07-24T11:45:47+00:00","discovered_at":"2026-07-24T11:50:00.310272+00:00","generated_at":"2026-07-24T11:50:06.838141+00:00","sec_items":["8.01","9.01"],"event_type":"dividend","sentiment":"positive","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"American Resources declares special cash dividend of $0.0431/share, payable Aug 25","bullets":["Special dividend of $0.0431 per share, payable Aug 25, 2026 to holders of record Aug 15, 2026.","Board states current market valuation does not reflect cash position, strategic investments, or critical mineral platform.","Company highlights transformation: ownership in ReElement Technologies and Electrified Materials Corp.","Also notes recently authorized share repurchase program as part of disciplined capital allocation.","CEO says company is 'significantly undervalued' based on sum of its parts."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-26-006850","json":"https://secwatch.observer/filing/0001654954-26-006850.json","markdown":"https://secwatch.observer/filing/0001654954-26-006850.md","text":"https://secwatch.observer/filing/0001654954-26-006850.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1590715/000165495426006850/0001654954-26-006850-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1590715/000165495426006850/arec_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-24T11:50:06.838141+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"}