{"schema_version":"secwatch.filing_event.v1","accession":"0000934549-23-000083","form_type":"8-K","ticker":"ACTG","cik":"0000934549","company_name":"ACACIA RESEARCH CORP","filed_at":"2023-08-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.085116+00:00","generated_at":"2026-06-12T10:48:38.022020+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":"Acacia Research Q2 net loss narrows to $18.8M; completes recapitalization with Starboard","bullets":["GAAP net loss of $18.8M ($0.36 loss per share) vs $61.5M loss Q2 2022; revenue $7.9M (down 53% YoY).","Operating loss $12.5M; Printronix contributed $7.5M revenue and $513K operating loss.","Recapitalization on July 13: eliminated $60M notes and $94.9M derivative liabilities; issued 41.1M shares; Starboard now owns 61.2%.","Cash and equity investments at fair value total $408M; adjusted book value post-recap $502.2M ($5.03/share).","Life Sciences Portfolio generated $504.3M in proceeds vs $301.4M purchase price; held $67.9M book value at Q2 end."],"urls":{"canonical":"https://secwatch.observer/filing/0000934549-23-000083","json":"https://secwatch.observer/filing/0000934549-23-000083.json","markdown":"https://secwatch.observer/filing/0000934549-23-000083.md","text":"https://secwatch.observer/filing/0000934549-23-000083.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/934549/000093454923000083/0000934549-23-000083-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/934549/000093454923000083/actg-20230803.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T10:48:38.022020+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":[{"claim_id":"2a7d630caf4a4be3a0857bbebd7fe6cbde1228a2","claim":"ACACIA RESEARCH CORP reported second quarter 2023 results: revenue $7.9 million, net income $18.8 million, EPS $0.36 per diluted share.","evidence_excerpt":"◦ As a result of the Recapitalization Transactions, Starboard holds 61,123,595 shares of Common Stock, representing approximately 61.2% of Acacia’s Common Stock • Generated $7.9 million in consolidated revenue for the quarter compared to $16.7 million in revenue in the second quarter of 2022. • Recorded $1.4 million of net realized and unrealized losses during","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/934549/000093454923000083/0000934549-23-000083-index.htm","confidence":0.7,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter 2023"},{"label":"Revenue","value":"$7.9 million"},{"label":"Net income","value":"$18.8 million"},{"label":"EPS","value":"$0.36 per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}