{"filings":[{"id":92283,"accession_number":"0001193125-26-197206","cik":1332551,"company_name":"ACRES Commercial Realty Corp.","ticker":"ACR","form_type":"8-K","filed_at":"2026-04-30T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"ACRES Commercial Realty Corp. dismisses EY, appoints PwC as auditor effective Q1 2026","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Dismissed Ernst & Young (EY) as independent auditor, effective upon filing Q1 2026 10-Q.","No disagreements or reportable events with EY during fiscal 2025 and 2024.","Appointed PricewaterhouseCoopers (PwC) as new independent auditor for FY 2026.","EY's audit reports for 2025 and 2024 were unqualified."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"market_cap_usd":141694985.75399202,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":92282,"accession_number":"0001193125-26-193837","cik":1332551,"company_name":"ACRES Commercial Realty Corp.","ticker":"ACR","form_type":"8-K","filed_at":"2026-04-30T23:59:59+00:00","items":["2.02","7.01","9.01"],"status":"ready","headline":"ACR Q1 2026 GAAP net loss $1.0M ($0.16/diluted); originated $496M loans","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["GAAP net loss allocable to common shares of $1.0M, or -$0.16 per diluted share.","Originated $496M of commercial real estate loans in Q1 2026; $571M in Q4 2025.","Closed a $1.0B CRE CLO in February 2026 funded by recent originations.","Sold one real estate investment, recording a $3.3M gain during the quarter.","CEO Mark Fogel highlighted active portfolio management and strong sponsor relationships."],"consensus_eps_estimate":null,"consensus_eps_actual":-0.16,"consensus_revenue_estimate":null,"consensus_revenue_actual":17824000.0,"consensus_period":"2026-Q1","consensus_source":"xbrl_only","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":141694985.75399202,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":92281,"accession_number":"0001193125-26-193833","cik":1332551,"company_name":"ACRES Commercial Realty Corp.","ticker":"ACR","form_type":"8-K","filed_at":"2026-04-30T23:59:59+00:00","items":["1.01","5.02","3.02","5.03","7.01","9.01"],"status":"ready","headline":"ACR to acquire external manager ACRES Capital Corp., become internally managed REIT","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["All-stock merger: ACC shareholders receive 2.61882 ACR shares per ACC share; ~7.5M new ACR shares issued at fully diluted book value.","AUM expands from $2.2B to $4.7B; management to own >45% of common equity post-close, aligning interests.","Closing expected Q3 2026, subject to ACR stockholder approval of share issuance and NYSE listing.","Andrew Fentress appointed Managing Director – Capital Markets (principal executive officer); Martin Reasoner and Kyle Brengel as Managing Director and COO, effective at closing.","Charter amended to reduce stock ownership limit from 9.8% to 4.34% effective April 29, 2026."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.9,"calibrated_materiality_score":0.9,"market_cap_usd":141694985.75399202,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":103033,"accession_number":"0001193125-26-091589","cik":1332551,"company_name":"ACRES Commercial Realty Corp.","ticker":"ACR","form_type":"8-K","filed_at":"2026-03-04T23:59:59+00:00","items":["2.02","7.01","9.01"],"status":"ready","headline":"ACR Q4 2025 GAAP net loss $3.0M; origination activity $571M","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["GAAP net loss allocable to common shares $3.0M ($0.43 diluted EPS) for Q4 2025.","Originated $571M of high-quality commercial real estate loans in Q4.","Closed $1B CRE CLO in February 2026, funded by continued origination momentum.","Watchlist assets reduced to a handful, with plans for positive outcomes."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"market_cap_usd":141694985.75399202,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":119261,"accession_number":"0001193125-25-256351","cik":1332551,"company_name":"ACRES Commercial Realty Corp.","ticker":"ACR","form_type":"8-K","filed_at":"2025-10-29T23:59:59+00:00","items":["2.02","7.01","9.01"],"status":"ready","headline":"ACR reports Q3 GAAP net income $9.8M ($1.34 diluted EPS); redeploys proceeds into new loans","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["GAAP net income allocable to common shares was $9.8M ($1.34 per diluted share) for Q3 2025.","CEO Mark Fogel: sale of a real estate investment utilized deferred tax assets; proceeds redeployed into new loans.","Company expects to continue growing portfolio in Q4 by investing in high-quality loan opportunities."],"consensus_eps_estimate":null,"consensus_eps_actual":0.42,"consensus_revenue_estimate":null,"consensus_revenue_actual":59912000.0,"consensus_period":"2025-Q3","consensus_source":"xbrl_only","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":141694985.75399202,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":135825,"accession_number":"0001193125-25-207376","cik":1332551,"company_name":"ACRES Commercial Realty Corp.","ticker":"ACR","form_type":"8-K","filed_at":"2025-09-18T23:59:59+00:00","items":["1.01","9.01"],"status":"ready","headline":"ACR guarantees $62M construction loan and $11M bridge loan for Chicago JV project","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["On Sep 12, 2025, ACR entered guaranties for a $62M construction loan and an $11M bridge loan to a JV (90% owned by ACR).","Guarantors include ACR and individuals Adam Friedberg, Anthony Hrusovsky, and Peter Koch.","Guaranties cover completion, retail space, recourse, interest/carry costs, and environmental indemnity.","A separate $10.9M bridge loan from Hoyne Savings Bank is backed by ACR's Repayment and Completion Guaranty.","The loans finance the 65 E. Wacker Holdings II, LLC project in Chicago."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"market_cap_usd":141694985.75399202,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":135824,"accession_number":"0000950170-25-100257","cik":1332551,"company_name":"ACRES Commercial Realty Corp.","ticker":"ACR","form_type":"8-K","filed_at":"2025-07-30T23:59:59+00:00","items":["2.02","7.01","9.01"],"status":"ready","headline":"ACRES Commercial Realty reports Q2 GAAP net loss of $0.10 per share","summary_kind":"llm","event_type":"earnings","confidence":"medium","bullets":["GAAP net loss allocable to common shares of $732,000 ($(0.10) per diluted share) for Q2 2025.","CEO Mark Fogel says origination team developing pipeline; expects portfolio growth in H2 2025.","No revenue, adjusted EPS, or portfolio metrics disclosed in the press release.","Earnings call scheduled for July 31, 2025 at 10:00 a.m. ET."],"consensus_eps_estimate":null,"consensus_eps_actual":-0.9,"consensus_revenue_estimate":null,"consensus_revenue_actual":38875000.0,"consensus_period":"2025-Q2","consensus_source":"xbrl_only","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":141694985.75399202,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":152812,"accession_number":"0000950170-25-082318","cik":1332551,"company_name":"ACRES Commercial Realty Corp.","ticker":"ACR","form_type":"8-K","filed_at":"2025-06-05T23:59:59+00:00","items":["5.07","9.01"],"status":"ready","headline":"ACRES Commercial Realty stockholders elect all nine directors, approve say-on-pay, ratify EY","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["All nine director nominees elected: Bryant, Edwards, Fentress, Fogel, Ickowicz, Kessler, Levin, Neff, Williams.","Advisory vote on executive compensation passed with 2,385,247 for, 171,191 against, 1,201,863 abstentions.","Ratification of Ernst & Young LLP as auditor for FY 2025 approved: 4,536,883 for, 36,331 against, 1,178,999 abstentions.","Broker non-votes on director elections and say-on-pay totaled 1,993,912 shares."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.15,"market_cap_usd":141694985.75399202,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":152811,"accession_number":"0000950170-25-061079","cik":1332551,"company_name":"ACRES Commercial Realty Corp.","ticker":"ACR","form_type":"8-K","filed_at":"2025-04-30T23:59:59+00:00","items":["2.02","7.01","9.01"],"status":"ready","headline":"ACRES Commercial Realty reports Q1 net loss $5.9M, EPS $(0.80) per share-diluted","summary_kind":"llm","event_type":"earnings","confidence":"medium","bullets":["GAAP net loss allocable to common shares was $5.9 million, or $(0.80) per share-diluted for Q1 2025.","CEO Mark Fogel highlighted closing of a new financing facility and continued loan sourcing and portfolio management.","Detailed earnings presentation available at www.acresreit.com; conference call scheduled for May 1, 2025 at 10:00 a.m. ET.","No revenue, comparative period figures, or guidance were provided in the press release."],"consensus_eps_estimate":null,"consensus_eps_actual":-0.8,"consensus_revenue_estimate":null,"consensus_revenue_actual":17002000.0,"consensus_period":"2025-Q1","consensus_source":"xbrl_only","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":141694985.75399202,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":171621,"accession_number":"0000950170-25-033718","cik":1332551,"company_name":"ACRES Commercial Realty Corp.","ticker":"ACR","form_type":"8-K","filed_at":"2025-03-05T23:59:59+00:00","items":["2.02","7.01","9.01"],"status":"ready","headline":"ACR reports Q4 2024 net income of $4.1M, diluted EPS $0.52; CEO cites proactive portfolio management","summary_kind":"llm","event_type":"earnings","confidence":"low","bullets":["GAAP net income allocable to common shares $4.1M, $0.52 diluted EPS for Q4 2024.","CEO Mark Fogel notes loan payoffs and renewed transaction activity; intends to grow loan portfolio in 2025.","Detailed earnings presentation available at www.acresreit.com; no revenue or comparative prior-period data provided."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":141694985.75399202,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":188617,"accession_number":"0000950170-24-119025","cik":1332551,"company_name":"ACRES Commercial Realty Corp.","ticker":"ACR","form_type":"8-K","filed_at":"2024-10-30T23:59:59+00:00","items":["2.02","7.01","9.01"],"status":"ready","headline":"ACRES Commercial Realty reports Q3 GAAP net income $2.8M, EPS $0.36","summary_kind":"llm","event_type":"earnings","confidence":"medium","bullets":["GAAP net income allocable to common shares of $2.8 million for Q3 2024.","Diluted EPS of $0.36 for the quarter ended September 30, 2024.","CEO Mark Fogel highlighted high-quality portfolio and shareholder value focus.","Earnings conference call scheduled for October 31, 2024 at 10:00 AM ET."],"consensus_eps_estimate":null,"consensus_eps_actual":0.63,"consensus_revenue_estimate":null,"consensus_revenue_actual":62057000.0,"consensus_period":"2024-Q3","consensus_source":"xbrl_only","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":141694985.75399202,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":205080,"accession_number":"0000950170-24-088597","cik":1332551,"company_name":"ACRES Commercial Realty Corp.","ticker":"ACR","form_type":"8-K","filed_at":"2024-07-31T23:59:59+00:00","items":["2.02","7.01","9.01"],"status":"ready","headline":"ACR reports Q2 2024 GAAP net income of $1.7M, EPS $0.21","summary_kind":"llm","event_type":"earnings","confidence":"medium","bullets":["GAAP net income allocable to common shares: $1.7 million for Q2 2024.","Diluted EPS of $0.21 per share for quarter ended June 30, 2024.","CEO Mark Fogel cited skill in managing portfolio and commitment to shareholder value."],"consensus_eps_estimate":null,"consensus_eps_actual":0.28,"consensus_revenue_estimate":null,"consensus_revenue_actual":39704000.0,"consensus_period":"2024-Q2","consensus_source":"xbrl_only","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":141694985.75399202,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":221957,"accession_number":"0000950170-24-069902","cik":1332551,"company_name":"ACRES Commercial Realty Corp.","ticker":"ACR","form_type":"8-K","filed_at":"2024-06-06T23:59:59+00:00","items":["5.07","9.01"],"status":"ready","headline":"ACRES Commercial Realty Corp. announces annual meeting voting results; all nine directors elected","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["All nine director nominees elected; 'for' votes ranged from 1,966,211 to 2,143,708.","Advisory vote approved executive compensation (2,036,022 for, 409,788 against, 1,245,932 abstentions).","Ratification of Ernst & Young LLP as auditor for FY2024 passed (4,347,695 for, 145,795 against).","Broker non-votes of 1,998,539 recorded on director elections and advisory compensation vote."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"market_cap_usd":141694985.75399202,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":221954,"accession_number":"0000950170-24-055435","cik":1332551,"company_name":"ACRES Commercial Realty Corp.","ticker":"ACR","form_type":"8-K/A","filed_at":"2024-05-08T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"ACRES Commercial Realty selects EY as new auditor; no prior disagreements with Grant Thornton","summary_kind":"llm","event_type":"regulatory","confidence":"high","bullets":["Audit Committee chose EY as independent auditor for FY2024, effective upon Q1 2024 10-Q filing.","Grant Thornton served as auditor through May 7, 2024; its reports for FY2022-2023 were unqualified.","No disagreements or reportable events between company and Grant Thornton in covered periods.","Grant Thornton furnished an agreement letter with the disclosures, filed as Exhibit 16.1."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"market_cap_usd":141694985.75399202,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":221956,"accession_number":"0000950170-24-051305","cik":1332551,"company_name":"ACRES Commercial Realty Corp.","ticker":"ACR","form_type":"8-K","filed_at":"2024-05-01T23:59:59+00:00","items":["2.02","7.01","9.01"],"status":"ready","headline":"ACRES Commercial Realty reports Q1 2024 GAAP net income $0.07 per share","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["GAAP net income allocable to common shares was $556,000, or $0.07 diluted EPS for Q1 2024.","No revenue or comparative figures provided in the press release; full earnings presentation available on the company website.","CEO Mark Fogel emphasized portfolio stability and seeking opportunities to enhance shareholder value."],"consensus_eps_estimate":null,"consensus_eps_actual":0.07,"consensus_revenue_estimate":null,"consensus_revenue_actual":18768000.0,"consensus_period":"2024-Q1","consensus_source":"xbrl_only","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"market_cap_usd":141694985.75399202,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":221955,"accession_number":"0000950170-24-049113","cik":1332551,"company_name":"ACRES Commercial Realty Corp.","ticker":"ACR","form_type":"8-K","filed_at":"2024-04-26T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"ACRES Commercial Realty dismisses Grant Thornton, appoints EY as auditor","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["Audit Committee dismissed Grant Thornton effective upon filing Q1 2024 10-Q.","Grant Thornton's 2023 and 2022 reports were unqualified with no adverse opinions.","No disagreements or reportable events with Grant Thornton during the relevant periods.","EY engaged as new independent auditor for fiscal year 2024, effective same date.","Grant Thornton letter concurring with disclosures filed as Exhibit 16.1."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"market_cap_usd":141694985.75399202,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null}],"next_cursor":null}