---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-25-000341"
form_type: "8-K/A"
ticker: "ACTG"
cik: "0000934549"
company_name: "ACACIA RESEARCH CORP"
filed_at: "2025-01-02T23:59:59+00:00"
generated_at: "2026-05-28T19:26:55.702996+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Acacia Research closes Deflecto buy; Deflecto FY2023 revenue $131.8M, net income $4.3M

## Summary
- Deflecto FY2023 net sales $131.8M, net income $4.3M, operating income $9.5M.
- Deflecto total assets $100.8M, total liabilities $51.9M, equity $48.9M as of Dec 31, 2023.
- Unaudited combined pro forma financials filed for six months ended Jun 30, 2024 and FY2023.
- Acquisition of Deflecto closed Oct 18, 2024 via Acacia subsidiary Deflecto Holdco LLC.

## SEC filing metadata
- accession: 0001104659-25-000341
- form_type: 8-K/A
- ticker: ACTG
- cik: 0000934549
- company_name: ACACIA RESEARCH CORP
- filed_at: 2025-01-02T23:59:59+00:00
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/934549/000110465925000341/0001104659-25-000341-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/934549/000110465925000341/tm2432316d1_8ka.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-25-000341
- JSON: https://secwatch.observer/filing/0001104659-25-000341.json
- Plain text: https://secwatch.observer/filing/0001104659-25-000341.txt

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