{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-328342","form_type":"8-K","ticker":"HGBL","cik":"0000849145","company_name":"Heritage Global Inc.","filed_at":"2026-07-31T20:00:02+00:00","discovered_at":"2026-07-31T20:01:00.982794+00:00","generated_at":"2026-07-31T20:01:20.305516+00:00","sec_items":["2.05","2.06","7.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Heritage Global to wind down specialty lending segment; expects material non-cash Q2 charge","bullets":["Board authorized wind-down of Heritage Global Capital (HGC) specialty lending business due to continued difficulties with largest borrower.","Expects material non-cash impairment charge in Q2 2026 from write-down of non-performing loans and equity method investments.","Total cash expenditures and impairment estimate not yet determined; amendment to be filed after determination.","Q2 2026 earnings conference call rescheduled from Aug 6 to Aug 13, 2026 to allow time to calculate the charge.","Wind-down to commence in Q3 2026; HGC may continue funding an immaterial number of loans or pursue restructurings."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-328342","json":"https://secwatch.observer/filing/0001193125-26-328342.json","markdown":"https://secwatch.observer/filing/0001193125-26-328342.md","text":"https://secwatch.observer/filing/0001193125-26-328342.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/849145/000119312526328342/0001193125-26-328342-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/849145/000119312526328342/hgbl-20260731.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-31T20:01:20.305516+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"}