{"schema_version":"secwatch.filing_event.v1","accession":"0000934549-26-000031","form_type":"8-K","ticker":"ACTG","cik":"0000934549","company_name":"ACACIA RESEARCH CORP","filed_at":"2026-08-05T11:03:05+00:00","discovered_at":"2026-08-05T11:05:00.318095+00:00","generated_at":"2026-08-05T11:06:09.163838+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 $114.6M (+124% YoY); adjusted EPS $0.13","bullets":["Total revenue $114.6M, up 124% from Q2 2025; GAAP net income $47K, diluted EPS $0.00.","Adjusted net income $12.8M, adjusted diluted EPS $0.13; Total Company Adj. EBITDA $17.3M.","Operated Segment Adj. EBITDA $22.8M; Benchmark Energy revenue $20.5M (strongest quarter).","Cash, equity securities and loans receivable $334.6M, or $3.43 per share; no parent-company debt.","CEO cites higher paid-up licensing revenue and active acquisition pipeline for remainder of 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0000934549-26-000031","json":"https://secwatch.observer/filing/0000934549-26-000031.json","markdown":"https://secwatch.observer/filing/0000934549-26-000031.md","text":"https://secwatch.observer/filing/0000934549-26-000031.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/934549/000093454926000031/0000934549-26-000031-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/934549/000093454926000031/actg-20260805.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-05T11:06:09.163838+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"}