{"schema_version":"secwatch.filing_event.v1","accession":"0000934549-24-000061","form_type":"8-K","ticker":"ACTG","cik":"0000934549","company_name":"ACACIA RESEARCH CORP","filed_at":"2024-08-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:16.433003+00:00","generated_at":"2026-05-31T11:32:01.219178+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Acacia Research Q2 revenue jumps 227% to $25.8M; net loss narrows to $8.4M","bullets":["Revenue $25.8M (+227% YoY); IP licensing $5.3M, energy segment (Benchmark) $14.2M, industrial (Printronix) $6.3M.","GAAP net loss $8.4M ($0.08 diluted EPS) vs loss of $18.8M ($0.36) YoY; adjusted EBITDA $4.1M.","Book value per share $5.95; excluding $12.9M AIP accrual would be $6.07; book value up ~3% from Dec 2023.","AIP Matter settled Aug 2 for $14.5M payment; $12.9M additional expense recorded in Q2.","Operating cash flow $71.0M in H1 2024; Benchmark acquired ~140,000 net acres in Western Anadarko Basin."],"urls":{"canonical":"https://secwatch.observer/filing/0000934549-24-000061","json":"https://secwatch.observer/filing/0000934549-24-000061.json","markdown":"https://secwatch.observer/filing/0000934549-24-000061.md","text":"https://secwatch.observer/filing/0000934549-24-000061.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/934549/000093454924000061/0000934549-24-000061-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/934549/000093454924000061/actg-20240808.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T11:32:01.219178+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"}