{"schema_version":"secwatch.filing_event.v1","accession":"0000934549-24-000044","form_type":"8-K","ticker":"ACTG","cik":"0000934549","company_name":"ACACIA RESEARCH CORP","filed_at":"2024-05-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:22.548304+00:00","generated_at":"2026-06-02T08:16:11.875566+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Acacia Research Q1 revenue $24.3M (up 64% YoY); GAAP net loss $0.2M","bullets":["Revenue $24.3M vs $14.8M in Q1 2023; operating loss narrowed to $2.1M from $9.3M.","GAAP net loss $0.2M ($0.00/diluted share); excluding $6.2M AIP accrual EPS would be $0.06.","Sold Arix stake for $57.1M, completing divestiture of all public life science assets.","Book value per share $5.89; cash and marketable securities ~$400M as of May 9.","Post-quarter, Benchmark acquired ~140k net acres and ~470 wells in Texas/Oklahoma."],"urls":{"canonical":"https://secwatch.observer/filing/0000934549-24-000044","json":"https://secwatch.observer/filing/0000934549-24-000044.json","markdown":"https://secwatch.observer/filing/0000934549-24-000044.md","text":"https://secwatch.observer/filing/0000934549-24-000044.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/934549/000093454924000044/0000934549-24-000044-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/934549/000093454924000044/actg-20240509.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T08:16:11.875566+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":"d590951049f9742d8123515dece46680dbc01814","claim":"ACACIA RESEARCH CORP reported quarter ended March 31, 2024 results: revenue 24.3, net income -0.2, EPS 0.00.","evidence_excerpt":"data) Three Months Ended March 31, 2024 2023 (unaudited) Intellectual property operations $ 13.6 $ 4.2 Industrial operations 8.8 10.6 Energy operations 1.9 — Total revenues $ 24.3 $ 14.8 Operating loss $ (2.1) $ (9.3) Unrealized (losses) gains 1 $ (26.7) $ 3.3 Realized gains (losses) $ 28.9 $ (1.4) Legal liability fee $ (6.2) $ — Non-cash derivative","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/934549/000093454924000044/0000934549-24-000044-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"quarter ended March 31, 2024"},{"label":"Revenue","value":"24.3"},{"label":"Net income","value":"-0.2"},{"label":"EPS","value":"0.00"},{"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"}