{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-363629","form_type":"8-K/A","ticker":"ACR","cik":"0001332551","company_name":"ACRES Commercial Realty Corp.","filed_at":"2026-08-24T20:20:06+00:00","discovered_at":"2026-08-24T20:22:03.428265+00:00","generated_at":"2026-08-24T20:22:18.556272+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"ACR internalizes manager via merger; pro forma H1 loss $36.9M","bullets":["Merger closed Aug 6, 2026; ACC shares converted at 2.61882 ACR shares each.","ACR issued ~7.48M shares; preliminary purchase price $68.9M; goodwill $169.5M.","Pro forma H1 2026 net loss allocable to common shareholders $36.9M ($2.04/share).","Pro forma FY2025 net loss allocable to common shareholders $36.4M ($2.60/share).","Management agreement terminated; ACR no longer externally managed; final purchase price allocation pending."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-363629","json":"https://secwatch.observer/filing/0001193125-26-363629.json","markdown":"https://secwatch.observer/filing/0001193125-26-363629.md","text":"https://secwatch.observer/filing/0001193125-26-363629.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526363629/0001193125-26-363629-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526363629/acr-20260806.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-24T20:22:18.556272+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"}