{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-225476","form_type":"8-K","ticker":"HKHC","cik":"0000088000","company_name":"Horizon Kinetics Holding Corp","filed_at":"2026-05-15T13:00:17+00:00","discovered_at":"2026-05-15T13:02:00.263569+00:00","generated_at":"2026-05-15T13:02:47.484381+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Horizon Kinetics reports Q1 net income $72.5M, EPS $3.89; AUM rises 19% to $11.4B","bullets":["Net income attributable to HKHC $72.5M ($3.89 per share) vs $22.8M ($1.23) in Q1 2025.","Management & advisory fees $18.2M, down 3.7% YoY; incentive fees of $18.1M from MIAX restrictions expiring.","AUM $11.4B, up 19% from Dec 2025, driven by TPL (+65%) partially offset by GBTC (-23%) and outflows.","Board declared $0.127 per share dividend, payable June 17, 2026 to holders of record May 27, 2026.","GAAP operating loss $4.3M; advisor-only operating income $17.1M."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-225476","json":"https://secwatch.observer/filing/0001193125-26-225476.json","markdown":"https://secwatch.observer/filing/0001193125-26-225476.md","text":"https://secwatch.observer/filing/0001193125-26-225476.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/88000/000119312526225476/0001193125-26-225476-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/88000/000119312526225476/hkhc-20260515.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T13:02:47.484381+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":"46695978588416735b06f66a27e9673470642767","claim":"Horizon Kinetics Holding Corp reported three months ended March 31, 2026 results: revenue $18,293, net income $72,532, EPS $3.89.","evidence_excerpt":"Webinar. HORIZON KINETICS HOLDING CORPORATION Consolidated Statements of Operations (in thousands) Three Months Ended March 31, 2026 2025 Revenue: Management and advisory fees $ 18,204 $ 18,908 Other income and fees 89 115 Total revenue 18,293 19,023 Operating expenses: Compensation and related employee benefits 14,199 9,109 Sales, distribution and marketing","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/88000/000119312526225476/0001193125-26-225476-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three months ended March 31, 2026"},{"label":"Revenue","value":"$18,293"},{"label":"Net income","value":"$72,532"},{"label":"EPS","value":"$3.89"},{"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"}