{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-256351","form_type":"8-K","ticker":"ACR","cik":"0001332551","company_name":"ACRES Commercial Realty Corp.","filed_at":"2025-10-29T23:59:59+00:00","discovered_at":"2026-05-14T18:02:39.175369+00:00","generated_at":"2026-05-17T01:36:16.818206+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"ACR reports Q3 GAAP net income $9.8M ($1.34 diluted EPS); redeploys proceeds into new loans","bullets":["GAAP net income allocable to common shares was $9.8M ($1.34 per diluted share) for Q3 2025.","CEO Mark Fogel: sale of a real estate investment utilized deferred tax assets; proceeds redeployed into new loans.","Company expects to continue growing portfolio in Q4 by investing in high-quality loan opportunities."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-256351","json":"https://secwatch.observer/filing/0001193125-25-256351.json","markdown":"https://secwatch.observer/filing/0001193125-25-256351.md","text":"https://secwatch.observer/filing/0001193125-25-256351.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1332551/000119312525256351/0001193125-25-256351-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1332551/000119312525256351/acr-20251029.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T01:36:16.818206+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"}