{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-323803","form_type":"8-K","ticker":"ACR","cik":"0001332551","company_name":"ACRES Commercial Realty Corp.","filed_at":"2026-07-29T20:24:10+00:00","discovered_at":"2026-07-29T20:25:00.354681+00:00","generated_at":"2026-07-29T20:25:11.436350+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"ACR reports Q2 2026 GAAP net loss of $12.5M, $(1.87) per share","bullets":["GAAP net loss allocable to common shares was $12.5 million, or $(1.87) per diluted share for Q2 2026.","CEO Mark Fogel cited a healthy pipeline for new loan opportunities and selective asset additions.","Previously announced internalization is anticipated to close in short order to enhance shareholder value.","Earnings call scheduled for July 30, 2026 at 10:00 a.m. ET."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-323803","json":"https://secwatch.observer/filing/0001193125-26-323803.json","markdown":"https://secwatch.observer/filing/0001193125-26-323803.md","text":"https://secwatch.observer/filing/0001193125-26-323803.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526323803/0001193125-26-323803-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526323803/acr-20260729.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-29T20:25:11.436350+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"}