{"schema_version":"secwatch.filing_event.v1","accession":"0000874501-24-000171","form_type":"8-K","ticker":"OSG","cik":"0000874501","company_name":"OCTAVE SPECIALTY GROUP INC","filed_at":"2024-08-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:16.106687+00:00","generated_at":"2026-05-31T13:19:22.478021+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Ambac reports Q2 adjusted EPS $0.18; closes $278M Beat Capital acquisition, agrees to sell legacy business for $420M","bullets":["Net loss under $1M ($0.02 diluted); adjusted net income $8M ($0.18 diluted) for Q2 2024.","Closed acquisition of 60% stake in Beat Capital Partners for $278M, effective July 31, 2024.","Agreed to sell Legacy Financial Guarantee Business to Oaktree for $420M, pending regulatory and shareholder approvals.","Everspan GPW $111M (+109% YoY); total P&C premium production $165M (+75%) driven by new programs.","To initiate $50M share repurchase program after sale of Legacy Financial Guarantee Business."],"urls":{"canonical":"https://secwatch.observer/filing/0000874501-24-000171","json":"https://secwatch.observer/filing/0000874501-24-000171.json","markdown":"https://secwatch.observer/filing/0000874501-24-000171.md","text":"https://secwatch.observer/filing/0000874501-24-000171.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/874501/000087450124000171/0000874501-24-000171-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/874501/000087450124000171/ambc-20240805.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T13:19:22.478021+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"}