---
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"
generated_at: "2026-05-31T11:32:01.219178+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Acacia Research Q2 revenue jumps 227% to $25.8M; net loss narrows to $8.4M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- 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/934549/000093454924000061/0000934549-24-000061-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/934549/000093454924000061/actg-20240808.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000934549-24-000061
- JSON: https://secwatch.observer/filing/0000934549-24-000061.json
- Plain text: https://secwatch.observer/filing/0000934549-24-000061.txt

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