{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-211975","form_type":"8-K","ticker":"PSBD","cik":"0001794776","company_name":"Palmer Square Capital BDC Inc.","filed_at":"2026-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.920743+00:00","generated_at":"2026-05-14T21:57:37.327471+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Palmer Square BDC Q1 2026 NII $0.35/share; NAV per share falls to $13.30 from $14.85","bullets":["Total investment income $26.2M, down from $31.2M in Q1 2025; NII $11.0M ($0.35/share) vs $12.9M ($0.40).","Net realized and unrealized losses of $48.3M; NAV per share dropped to $13.30 at March 31, 2026.","Declared Q2 2026 base dividend of $0.36/share, payable July 13, 2026; supplemental dividend expected in June.","Debt-to-equity increased to 1.70x from 1.54x; portfolio yield improved to 11.73% from 10.37% a year ago.","Only $431K of PIK income (1.64% of total investment income); one non-accrual investment (<0.01% at fair value)."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-211975","json":"https://secwatch.observer/filing/0001193125-26-211975.json","markdown":"https://secwatch.observer/filing/0001193125-26-211975.md","text":"https://secwatch.observer/filing/0001193125-26-211975.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1794776/000119312526211975/0001193125-26-211975-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1794776/000119312526211975/psbd-20260507.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-14T21:57:37.327471+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":"03415dab1eb0bbb3078589ae22f327e375db1d20","claim":"Palmer Square Capital BDC Inc. reported the first quarter ended March 31, 2026 results: revenue Total investment income of $26.2 million, net income Net investment income of $11.0 million or $0.35 per share, EPS $0.35 per share.","evidence_excerpt":"business development company, today announced its financial results for the first quarter ended March 31, 2026. Financial and Operating Highlights • Total investment income of $26.2 million for the first quarter of 2026, compared to $31.2 million for the prior year period • Net investment income of $11.0 million or $0.35 per share for the first quarter of 2026,","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1794776/000119312526211975/0001193125-26-211975-index.htm","confidence":0.95}],"comparable_filings":[{"accession":"0001104659-26-058226","ticker":"ACH","company_name":"ACCENDRA HEALTH INC/VA/","filed_at":"2026-05-11T23:59:59+00:00","headline":"Accendra Health Q1 revenue $627.8M, adj. EBITDA $58.4M; >$1.5B debt optimization","event_type":"earnings","sec_items":["2.02","7.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: earnings_release","same SEC item: 2.02, 7.01, 9.01","same event type: earnings","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-058226","json":"https://secwatch.observer/filing/0001104659-26-058226.json","markdown":"https://secwatch.observer/filing/0001104659-26-058226.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/75252/000110465926058226/0001104659-26-058226-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/75252/000110465926058226/ach-20260511x8k.htm"},"side_by_side_evidence":{"fact_type":"earnings_release","source_excerpt":"business development company, today announced its financial results for the first quarter ended March 31, 2026. Financial and Operating Highlights • Total investment income of $26.2 million for the first quarter of 2026, compared to $31.2 million for the prior year period • Net investment income of $11.0 million or $0.35 per share for the first quarter of 2026,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1794776/000119312526211975/0001193125-26-211975-index.htm","comparable_excerpt":"Commission this morning. ​ Details on First Quarter 2026 Results ​ ​ First Quarter Results (1) ​ ($ in millions, except per share data) ​ ​ ​ 1Q26 ​ ​ ​ 1Q25 Net Revenue ​ $ 627.8 ​ $ 673.9 ​ ​ ​ ​ ​ ​ ​ Loss from continuing operations, net of tax, GAAP ​ $ (6.5) ​ $ (3.8) Adj. net (loss) income from continuing operations, Non-GAAP ​ $ (3.1) ​ $ 23.2 ​ ​ ​","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/75252/000110465926058226/0001104659-26-058226-index.htm"}},{"accession":"0001104659-26-058250","ticker":"FSK","company_name":"FS KKR Capital Corp","filed_at":"2026-05-11T23:59:59+00:00","headline":"FSK posts Q1 GAAP loss of $1.57/sh, NAV falls to $18.83; announces $150M preferred, tender, buyback","event_type":"earnings","sec_items":["1.01","2.02","7.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: earnings_release","same SEC item: 2.02, 7.01, 9.01","same event type: earnings","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-058250","json":"https://secwatch.observer/filing/0001104659-26-058250.json","markdown":"https://secwatch.observer/filing/0001104659-26-058250.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1422183/000110465926058250/0001104659-26-058250-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1422183/000110465926058250/tm2614112d1_8k.htm"},"side_by_side_evidence":{"fact_type":"earnings_release","source_excerpt":"business development company, today announced its financial results for the first quarter ended March 31, 2026. Financial and Operating Highlights • Total investment income of $26.2 million for the first quarter of 2026, compared to $31.2 million for the prior year period • Net investment income of $11.0 million or $0.35 per share for the first quarter of 2026,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1794776/000119312526211975/0001193125-26-211975-index.htm","comparable_excerpt":"Earnings (Loss) per share of ($1.57), compared to Earnings (Loss) per share of ($0.41) for the quarter ended December 31, 2025","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1422183/000110465926058250/0001104659-26-058250-index.htm"}},{"accession":"0001193125-26-215645","ticker":"SBH","company_name":"Sally Beauty Holdings, Inc.","filed_at":"2026-05-11T23:59:59+00:00","headline":"Sally Beauty Q2 sales up 2.3%; GAAP EPS $0.43 beats year-ago $0.38; guidance range narrowed","event_type":"earnings","sec_items":["2.02","7.01","9.01"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: earnings_release","same SEC item: 2.02, 7.01, 9.01","same event type: earnings","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-215645","json":"https://secwatch.observer/filing/0001193125-26-215645.json","markdown":"https://secwatch.observer/filing/0001193125-26-215645.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1368458/000119312526215645/0001193125-26-215645-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1368458/000119312526215645/d76806d8k.htm"},"side_by_side_evidence":{"fact_type":"earnings_release","source_excerpt":"business development company, today announced its financial results for the first quarter ended March 31, 2026. Financial and Operating Highlights • Total investment income of $26.2 million for the first quarter of 2026, compared to $31.2 million for the prior year period • Net investment income of $11.0 million or $0.35 per share for the first quarter of 2026,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1794776/000119312526211975/0001193125-26-211975-index.htm","comparable_excerpt":"Consolidated net sales of $903 million, an increase of 2.3% compared to the prior year; • Consolidated comparable sales growth of 1.3%; • Global e-commerce sales increased 13% to $108 million, representing 12% of net sales; • GAAP gross margin expansion of 70 basis points to 52.7%; • Adjusted Gross Margin expansion of 80 basis points to 52.8%; • GAAP selling, general and administrative expenses of $404 million, an increase of $14 million compared to the prior year; • Adjusted Selling, General and Administrative Expenses of $404 million, an increase of $20 million compared to the prior year; • GAAP operating earnings of $72 million and GAAP operating margin of 8.0%; • Adjusted Operating Earnings of $73 million and Adjusted Operating Margin of 8.1%; • GAAP diluted net earnings per share of $0.43, an increase of 13% compared to the prior year;","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1368458/000119312526215645/0001193125-26-215645-index.htm"}},{"accession":"0001193125-26-215661","ticker":"APC","company_name":"ARKO Petroleum Corp.","filed_at":"2026-05-11T23:59:59+00:00","headline":"ARKO Petroleum Q1 net income $8.1M ($4.5M), Adj. EBITDA $36.4M ($30.9M); completes IPO","event_type":"earnings","sec_items":["2.02","7.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: earnings_release","same SEC item: 2.02, 7.01, 9.01","same event type: earnings","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-215661","json":"https://secwatch.observer/filing/0001193125-26-215661.json","markdown":"https://secwatch.observer/filing/0001193125-26-215661.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2080921/000119312526215661/0001193125-26-215661-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2080921/000119312526215661/apc-20260511.htm"},"side_by_side_evidence":{"fact_type":"earnings_release","source_excerpt":"business development company, today announced its financial results for the first quarter ended March 31, 2026. Financial and Operating Highlights • Total investment income of $26.2 million for the first quarter of 2026, compared to $31.2 million for the prior year period • Net investment income of $11.0 million or $0.35 per share for the first quarter of 2026,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1794776/000119312526211975/0001193125-26-211975-index.htm","comparable_excerpt":"announced financial results for the first quarter ended March 31, 2026. First Quarter 2026 Key Highlights (vs. Year-Ago Period) 1,2 • Net income for the quarter increased to $8.1 million compared to $4.5 million. • Adjusted EBITDA for the quarter increased to $36.4 million compared to $30.9 million. • Net cash provided by operating activities for the quarter was","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2080921/000119312526215661/0001193125-26-215661-index.htm"}},{"accession":"0001493152-26-022090","ticker":"NESR","company_name":"National Energy Services Reunited Corp.","filed_at":"2026-05-11T23:59:59+00:00","headline":"NESR Q1 revenue $404.6M (+33.5% YoY); net income $23.8M (+129%); EPS $0.23","event_type":"earnings","sec_items":["2.02","7.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: earnings_release","same SEC item: 2.02, 7.01, 9.01","same event type: earnings","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-022090","json":"https://secwatch.observer/filing/0001493152-26-022090.json","markdown":"https://secwatch.observer/filing/0001493152-26-022090.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1698514/000149315226022090/0001493152-26-022090-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1698514/000149315226022090/form8-k.htm"},"side_by_side_evidence":{"fact_type":"earnings_release","source_excerpt":"business development company, today announced its financial results for the first quarter ended March 31, 2026. Financial and Operating Highlights • Total investment income of $26.2 million for the first quarter of 2026, compared to $31.2 million for the prior year period • Net investment income of $11.0 million or $0.35 per share for the first quarter of 2026,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1794776/000119312526211975/0001193125-26-211975-index.htm","comparable_excerpt":"National Energy Services Reunited Corp. Reports First Quarter 2026 Financial Results ● Revenue for the quarter ended March 31, 2026, is $404.6 million, reflecting an increase of 33.5% year-over-year and 1.6% sequentially ● Net income for the quarter ended March 31, 2026, is $23.8 million, improving 205.4% sequentially and 129.3% year-over-year ● Diluted Earnings per Share (EPS) for the three months ended March 31, 2026 is $0.23, representing an increase of 109.1% year-over-year and 201.3% sequentially","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1698514/000149315226022090/0001493152-26-022090-index.htm"}},{"accession":"0001493152-26-022140","ticker":"SBET","company_name":"Sharplink, Inc.","filed_at":"2026-05-11T23:59:59+00:00","headline":"Sharplink Q1 revenue $12.1M, net loss $685.6M; plans $125M Galaxy Onchain Yield Fund","event_type":"earnings","sec_items":["2.02","7.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: earnings_release","same SEC item: 2.02, 7.01, 9.01","same event type: earnings","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-022140","json":"https://secwatch.observer/filing/0001493152-26-022140.json","markdown":"https://secwatch.observer/filing/0001493152-26-022140.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1981535/000149315226022140/0001493152-26-022140-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1981535/000149315226022140/form8-k.htm"},"side_by_side_evidence":{"fact_type":"earnings_release","source_excerpt":"business development company, today announced its financial results for the first quarter ended March 31, 2026. Financial and Operating Highlights • Total investment income of $26.2 million for the first quarter of 2026, compared to $31.2 million for the prior year period • Net investment income of $11.0 million or $0.35 per share for the first quarter of 2026,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1794776/000119312526211975/0001193125-26-211975-index.htm","comparable_excerpt":"First Quarter 2026 Highlights Income Statement and Balance Sheet ● Total revenue increased materially to $12.1 million in Q1 2026, compared to $0.7 million for the three months ended March 31, 2025. The increase was primarily driven by the continued success of Sharplink’s actively managed ETH treasury strategy, which was launched on June 2, 2025. ● SG&A expenses were $9.9 million for the three months ended March 31, 2026, compared to $1.1 million in the prior year’s first quarter. The increase was primarily due to expenditures for investments in infrastructure, talent and systems required to scale and actively manage Sharplink’s institutional-grade ETH treasury platform. ● Net loss was $685.6 million in Q1 2026, compared to $1.0 million for the three months ended March 31, 2025.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1981535/000149315226022140/0001493152-26-022140-index.htm"}},{"accession":"0001653558-26-000099","ticker":"PRTH","company_name":"Priority Technology Holdings, Inc.","filed_at":"2026-05-11T23:59:59+00:00","headline":"Priority Technology Q1 2026: Revenue $249.6M (+11.1% YoY), net income $9.8M (+18%)","event_type":"earnings","sec_items":["2.02","7.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: earnings_release","same SEC item: 2.02, 7.01, 9.01","same event type: earnings","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001653558-26-000099","json":"https://secwatch.observer/filing/0001653558-26-000099.json","markdown":"https://secwatch.observer/filing/0001653558-26-000099.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1653558/000165355826000099/0001653558-26-000099-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1653558/000165355826000099/prth-20260511.htm"},"side_by_side_evidence":{"fact_type":"earnings_release","source_excerpt":"business development company, today announced its financial results for the first quarter ended March 31, 2026. Financial and Operating Highlights • Total investment income of $26.2 million for the first quarter of 2026, compared to $31.2 million for the prior year period • Net investment income of $11.0 million or $0.35 per share for the first quarter of 2026,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1794776/000119312526211975/0001193125-26-211975-index.htm","comparable_excerpt":"• Revenue of $249.6 million increased 11.1% from $224.6 million, including organic growth of 9.1% • Gross profit of $93.5 million increased 13.2% from $82.6 million • Adjusted gross profit (a non-GAAP measure 2 ) of $98.8 million increased 13.2% from $87.3 million • Gross profit margin of 37.5% increased by nearly 70 basis points from 36.8% • Adjusted gross profit margin (a non-GAAP measure 2 ) of 39.6% increased by nearly 70 basis points from 38.9% • Operating income of $33.4 million increased 2.3% from $32.6 million • Net Income of $9.8 million increased 18.0% from $8.3 million • Adjusted EBITDA (a non-GAAP measure 2 ) of $58.1 million increased $6.8 million from $51.3 million • Diluted EPS of $0.12 increased by $0.02, or by 20%, from $0.10","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1653558/000165355826000099/0001653558-26-000099-index.htm"}},{"accession":"0001857475-26-000049","ticker":"DOLE","company_name":"Dole plc","filed_at":"2026-05-11T23:59:59+00:00","headline":"Dole Q1 rev up 11.6% to $2.34B; Adj EBITDA $100.3M, down 4.3%; FY target at least $400M","event_type":"earnings","sec_items":["2.02","7.01","9.01"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: earnings_release","same SEC item: 2.02, 7.01, 9.01","same event type: earnings","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001857475-26-000049","json":"https://secwatch.observer/filing/0001857475-26-000049.json","markdown":"https://secwatch.observer/filing/0001857475-26-000049.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1857475/000185747526000049/0001857475-26-000049-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1857475/000185747526000049/dole-20260511.htm"},"side_by_side_evidence":{"fact_type":"earnings_release","source_excerpt":"business development company, today announced its financial results for the first quarter ended March 31, 2026. Financial and Operating Highlights • Total investment income of $26.2 million for the first quarter of 2026, compared to $31.2 million for the prior year period • Net investment income of $11.0 million or $0.35 per share for the first quarter of 2026,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1794776/000119312526211975/0001193125-26-211975-index.htm","comparable_excerpt":"Dole plc Reports First Quarter 2026 Financial Results DUBLIN – May 11, 2026 - Dole plc (NYSE: DOLE) (\"Dole\" or the \"Group\" or the \"Company\") today released its financial results for the three months ended March 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1857475/000185747526000049/0001857475-26-000049-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}