{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-072639","form_type":"8-K/A","ticker":"IMMR","cik":"0001058811","company_name":"IMMERSION CORP","filed_at":"2024-08-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:12.054192+00:00","generated_at":"2026-05-31T07:34:24.539759+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Immersion acquires 42% of BNED for $50.1M; gains control with 5 board seats","bullets":["Purchased 42% of BNED common stock for $50.1M cash; control via 5 Immersion-appointed board seats.","Pro forma H1 2024 combined revenue $784M; net income attributable to IMMR $36.8M ($1.16 basic EPS).","Purchase price allocation: $95M intangible assets ($45M trade name, $50M customer relationships) and $14.2M goodwill.","BNED historical net loss: $31.3M (H1 2024) and $89.1M (FY2023); pro forma adjustments reduce combined losses.","Noncontrolling interest valued at $203.7M based on $13.40/share, representing 58% ownership of BNED."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-072639","json":"https://secwatch.observer/filing/0001213900-24-072639.json","markdown":"https://secwatch.observer/filing/0001213900-24-072639.md","text":"https://secwatch.observer/filing/0001213900-24-072639.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1058811/000121390024072639/0001213900-24-072639-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1058811/000121390024072639/immr-20240610.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T07:34:24.539759+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"}