{"schema_version":"secwatch.filing_event.v1","accession":"0000885550-25-000084","form_type":"8-K","ticker":"CACC","cik":"0000885550","company_name":"CREDIT ACCEPTANCE CORP","filed_at":"2025-07-31T23:59:59+00:00","discovered_at":"2026-05-14T18:02:46.583816+00:00","generated_at":"2026-05-17T22:37:58.922044+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Credit Acceptance Q2 GAAP EPS $7.42; adjusted EPS $8.56; loan volume down 14.6% YoY","bullets":["GAAP net income $87.4M ($7.42 diluted EPS) vs loss of $47.1M (-$3.83) in Q2 2024.","Adjusted net income $100.8M ($8.56 diluted EPS) vs $126.4M ($10.29) YoY, down ~20%.","Forecasted collection rates declined, reducing net cash flows by $55.8M (0.5%) in Q2 2025.","Consumer Loan assignment unit volume decreased 14.6%, dollar volume down 18.8% YoY.","Repurchased ~530,000 shares (4.5% of shares outstanding); legal contingent loss $23.4M."],"urls":{"canonical":"https://secwatch.observer/filing/0000885550-25-000084","json":"https://secwatch.observer/filing/0000885550-25-000084.json","markdown":"https://secwatch.observer/filing/0000885550-25-000084.md","text":"https://secwatch.observer/filing/0000885550-25-000084.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/885550/000088555025000084/0000885550-25-000084-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/885550/000088555025000084/cacc-20250731.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T22:37:58.922044+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"}