{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-336701","form_type":"8-K","ticker":"CMRC","cik":"0001626450","company_name":"Commerce.com, Inc.","filed_at":"2026-08-06T11:06:43+00:00","discovered_at":"2026-08-06T11:10:07.335831+00:00","generated_at":"2026-08-06T11:11:07.411156+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Commerce.com Q2 2026: GAAP net income $1.1M, revenue flat at $84.5M, GMV up 14%","bullets":["GAAP net income $1.1M ($0.01 diluted EPS) vs net loss $8.4M ($0.10 loss) in Q2 2025; non-GAAP EPS $0.08 vs $0.04.","Total revenue $84.5M (+0.1% YoY); ARR $360.5M (+2% YoY); GMV $8.8B (+14% YoY).","GAAP gross margin 75% (down from 79%); non-GAAP gross margin 76% (down from 80%).","Adjusted EBITDA $9.7M vs $5.7M; operating cash flow $5.1M vs $13.6M; free cash flow $0.1M vs $11.9M.","Q3 2026 guidance: revenue $82.5M-$85.5M; full-year 2026 revenue $336.5M-$344.5M."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-336701","json":"https://secwatch.observer/filing/0001193125-26-336701.json","markdown":"https://secwatch.observer/filing/0001193125-26-336701.md","text":"https://secwatch.observer/filing/0001193125-26-336701.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1626450/000119312526336701/0001193125-26-336701-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1626450/000119312526336701/bigc-20260806.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-06T11:11:07.411156+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"}