---
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"
generated_at: "2026-05-17T22:37:58.922044+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Credit Acceptance Q2 GAAP EPS $7.42; adjusted EPS $8.56; loan volume down 14.6% YoY

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000885550-25-000084
- JSON: https://secwatch.observer/filing/0000885550-25-000084.json
- Plain text: https://secwatch.observer/filing/0000885550-25-000084.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.