{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-051305","form_type":"8-K","ticker":"ACR","cik":"0001332551","company_name":"ACRES Commercial Realty Corp.","filed_at":"2024-05-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.992551+00:00","generated_at":"2026-06-03T02:25:12.475318+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"ACRES Commercial Realty reports Q1 2024 GAAP net income $0.07 per share","bullets":["GAAP net income allocable to common shares was $556,000, or $0.07 diluted EPS for Q1 2024.","No revenue or comparative figures provided in the press release; full earnings presentation available on the company website.","CEO Mark Fogel emphasized portfolio stability and seeking opportunities to enhance shareholder value."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-051305","json":"https://secwatch.observer/filing/0000950170-24-051305.json","markdown":"https://secwatch.observer/filing/0000950170-24-051305.md","text":"https://secwatch.observer/filing/0000950170-24-051305.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1332551/000095017024051305/0000950170-24-051305-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1332551/000095017024051305/acr-20240501.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T02:25:12.475318+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"}