{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-211511","form_type":"8-K","ticker":"ABX","cik":"0001814287","company_name":"Abacus Global Management, Inc.","filed_at":"2023-08-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.380553+00:00","generated_at":"2026-06-11T12:21:58.142688+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Abacus Life Q2 revenue $18.3M (+30% YoY); net income $6.4M (+40% YoY)","bullets":["Revenue $18.3M (+30% YoY); net income $6.4M (+40% YoY); adjusted EBITDA $8.8M (+33% YoY).","Originations capital deployment $59.7M (+88% YoY); policies originated 141 (+4%).","Active management revenue $11.0M (+38% YoY); originations revenue nearly quadrupled to $2.7M.","Adjusted EBITDA margin 48.4% (vs 47.0% YoY); annualized ROIC 28.5%, ROE 16.0%.","Cash $20.6M, policy assets $66.5M, long-term debt $66.2M; public listing completed post-quarter."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-211511","json":"https://secwatch.observer/filing/0001193125-23-211511.json","markdown":"https://secwatch.observer/filing/0001193125-23-211511.md","text":"https://secwatch.observer/filing/0001193125-23-211511.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1814287/000119312523211511/0001193125-23-211511-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1814287/000119312523211511/d513457d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T12:21:58.142688+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":"2080b87217e3b5768dca7797b8709b6eebda6b08","claim":"Abacus Global Management, Inc. reported the quarter ended June 30, 2023 results: revenue $18.3 million, net income $6.4 million.","evidence_excerpt":"is included here as Exhibit 99.1 hereto. --- EX-99.1 (EX-99.1) --- EX-99.1 Exhibit 99.1 ABACUS LIFE REPORTS SECOND QUARTER 2023 RESULTS - Revenue Grew 30% Year-over-Year to $18.3 Million - - Increased Originations Capital Deployment by 88% Year-over-Year to $59.7 Million - - Net Income Increased 40% Year-over-Year to $6.4 Million - - Adjusted EBITDA Grew 33%","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1814287/000119312523211511/0001193125-23-211511-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended June 30, 2023"},{"label":"Revenue","value":"$18.3 million"},{"label":"Net income","value":"$6.4 million"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}