{"url_path":"/sec/boc/8-k/2026-05-14/item-2-02","section_key":"item-2-02","section_title":"Item 2.02 **","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/1494582/0001437749-26-017073-index.html","accession_number":"0001437749-26-017073","cik":"0001494582","ticker":"BOC","issuer_name":"BOSTON OMAHA Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/1494582/0001437749-26-017073-index.html","primary_entity_key":"0001494582","primary_entity_name":"BOSTON OMAHA Corp"},"word_count":215,"has_tables":true,"body_markdown":"**ITEM 2.02**\n\n**RESULTS OF OPERATIONS AND FINANCIAL CONDITION.**\n\n** **\n\nOn May 14, 2026, Boston Omaha Corporation (the “Company”) issued a press release entitled “Boston Omaha Corporation Announces First Quarter 2026 Financial Results” (the \"Press Release\"). The full text of the Press Release is attached to this Current Report on Form 8-K as Exhibit 99.1. The Press Release was also simultaneously filed on the Company’s website. On the same date, the Company filed on its website a presentation entitled \"Boston Omaha Q1 2026 Financial Results\" (the \"Presentation\"). A copy of the Presentation is attached to this Current Report on Form 8-K as Exhibit 99.2. The Press Release also provides information as to the location of the Presentation on the Company's website. In accordance with General Instruction B.2 of Form 8-K, the information in this Current Report on Form 8-K, including Exhibits 99.1 and 99.2, shall not be deemed to be “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liability of that section, and shall not be incorporated by reference into any registration statement or other document filed under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing."}