{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-102171","form_type":"8-K/A","ticker":"IMMR","cik":"0001058811","company_name":"IMMERSION CORP","filed_at":"2024-11-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:07.530299+00:00","generated_at":"2026-05-29T18:34:20.683945+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; pro forma shows $784M revenue for H1 2024","bullets":["Acquisition of ~42% of BNED for $50.1M cash, completed June 10, 2024; Immersion controls BNED via five board seats.","Pro forma combined six months ended June 30, 2024: revenue $784M, net income to Immersion stockholders $36.8M, EPS $1.16.","Pro forma combined year ended Dec 31, 2023: revenue $1.588B, net income to Immersion stockholders $0.5M, EPS $0.02.","BNED historical: net loss from continuing operations $31.3M (H1 2024) and $89.1M (FY 2023) before pro forma adjustments.","Purchase price allocation includes $95M intangibles (trade name $45M, customer relationships $50M) and $14.2M goodwill."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-102171","json":"https://secwatch.observer/filing/0001213900-24-102171.json","markdown":"https://secwatch.observer/filing/0001213900-24-102171.md","text":"https://secwatch.observer/filing/0001213900-24-102171.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1058811/000121390024102171/0001213900-24-102171-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1058811/000121390024102171/immr-20240610.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T18:34:20.683945+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"}