{"schema_version":"secwatch.filing_event.v1","accession":"0000885550-26-000181","form_type":"8-K","ticker":"CACC","cik":"0000885550","company_name":"CREDIT ACCEPTANCE CORP","filed_at":"2026-08-04T20:03:13+00:00","discovered_at":"2026-08-04T20:04:00.992586+00:00","generated_at":"2026-08-04T20:04:36.093327+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":"Credit Acceptance Q2 GAAP EPS $12.66, adjusted $12.12; net income $135.9M, up 55.5% YoY","bullets":["GAAP net income $135.9M ($12.66/diluted) vs $87.4M ($7.42) YoY; adjusted net income $130.1M ($12.12).","Loan portfolio avg balance $8.0B flat YoY; unit volume -1.0%, dollar volume +0.1%.","Forecasted net cash flows declined $39.1M (0.3%) vs $55.8M (0.5%) in Q2 2025.","Repurchased 262,963 shares (2.5%) for $141.4M; liquidity $1.4B.","Record 11,004 active dealers; 1,456 new enrolled; AI agent handled 67% of inbound calls in June."],"urls":{"canonical":"https://secwatch.observer/filing/0000885550-26-000181","json":"https://secwatch.observer/filing/0000885550-26-000181.json","markdown":"https://secwatch.observer/filing/0000885550-26-000181.md","text":"https://secwatch.observer/filing/0000885550-26-000181.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/885550/000088555026000181/0000885550-26-000181-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/885550/000088555026000181/cacc-20260804.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-04T20:04:36.093327+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"}