{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-110071","form_type":"8-K","ticker":"ACTG","cik":"0000934549","company_name":"ACACIA RESEARCH CORP","filed_at":"2024-10-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:11.433146+00:00","generated_at":"2026-05-30T12:41:55.760592+00:00","sec_items":["1.01","2.01","2.03","7.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Acacia acquires Deflecto for $103.7M; expects $128-136M revenue in 2024","bullets":["Purchase price of $103.7M funded with $48M term loan under new $55M credit facility and cash on hand.","Deflecto generated ~$131M TTM revenue; 2024 guidance: $128-136M revenue and $17.5-19.5M EBITDA.","Deflecto is a specialty manufacturer for commercial transportation, HVAC, and office markets across nine plants.","Existing CEO Ross Pliska to continue leading Deflecto; deal expected to be immediately accretive to FCF and EPS.","Credit facility includes $48M term loan and $7M revolver, maturing 2029, with net leverage covenants."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-110071","json":"https://secwatch.observer/filing/0001104659-24-110071.json","markdown":"https://secwatch.observer/filing/0001104659-24-110071.md","text":"https://secwatch.observer/filing/0001104659-24-110071.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/934549/000110465924110071/0001104659-24-110071-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/934549/000110465924110071/tm2426513d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T12:41:55.760592+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":[{"claim_id":"fc65ed381aaf0c3abb971b1b94c05d66df4092ba","claim":"ACACIA RESEARCH CORP completed an acquisition involving Deflecto Holdings, LLC and Evriholder Finance LLC for $103.7 million (closed 2024-10-18).","evidence_excerpt":"October 18, 2024. Purchase Price. Under the terms and conditions of the Stock Purchase Agreement, the aggregate consideration paid to the Sellers in the Transaction consisted of $103.7 million, subject to certain working capital, debt and other customary adjustments set forth in the Stock Purchase Agreement (the “Purchase Price”). The Purchase Price was funded with a","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/934549/000110465924110071/0001104659-24-110071-index.htm","confidence":0.9,"family_label":"M&A Transactions","details":[{"label":"Action","value":"acquisition"},{"label":"Counterparty","value":"Deflecto Holdings, LLC and Evriholder Finance LLC"},{"label":"Consideration","value":"$103.7 million"},{"label":"Closing","value":"2024-10-18"}],"fact_type":"ma_transaction"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}