{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-088597","form_type":"8-K","ticker":"ACR","cik":"0001332551","company_name":"ACRES Commercial Realty Corp.","filed_at":"2024-07-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:12.694846+00:00","generated_at":"2026-05-31T14:18:11.177740+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"medium","headline":"ACR reports Q2 2024 GAAP net income of $1.7M, EPS $0.21","bullets":["GAAP net income allocable to common shares: $1.7 million for Q2 2024.","Diluted EPS of $0.21 per share for quarter ended June 30, 2024.","CEO Mark Fogel cited skill in managing portfolio and commitment to shareholder value."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-088597","json":"https://secwatch.observer/filing/0000950170-24-088597.json","markdown":"https://secwatch.observer/filing/0000950170-24-088597.md","text":"https://secwatch.observer/filing/0000950170-24-088597.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1332551/000095017024088597/0000950170-24-088597-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1332551/000095017024088597/acr-20240731.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T14:18:11.177740+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"}