{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-014220","form_type":"8-K","ticker":"ACGP","cik":"0001642122","company_name":"Associated Capital Group, Inc.","filed_at":"2023-05-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:39.795692+00:00","generated_at":"2026-06-15T02:36:15.759330+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Associated Capital reports Q1 net income of $0.81/diluted share; book value per share $41.30","bullets":["Net income $17.8M ($0.81 diluted EPS) vs loss of $16.2M ($0.73 loss) in Q1 2022.","Revenue $2.5M roughly flat YoY; operating loss before mgmt fee improved to ($2.6M) from ($3.3M).","AUM $1.80B at March 31, 2023, down from $1.84B at year-end 2022 due to net outflows of $55M.","Book value per share $41.30, up from $40.48 at Dec 31, 2022 but down from $41.72 a year ago.","Board declared semi-annual dividend $0.10/share, payable June 29, 2023; repurchased 52,307 Class A shares for $1.9M."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-014220","json":"https://secwatch.observer/filing/0001437749-23-014220.json","markdown":"https://secwatch.observer/filing/0001437749-23-014220.md","text":"https://secwatch.observer/filing/0001437749-23-014220.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1642122/000143774923014220/0001437749-23-014220-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1642122/000143774923014220/ac20230316_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-15T02:36:15.759330+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":[{"claim_id":"e0bf77d9b4d32d1c09466ef786754d4a1cea8e21","claim":"Associated Capital Group, Inc. reported the first quarter ended March 31, 2023 results: revenue $2.5 million, net income 17,754, EPS 0.81.","evidence_excerpt":"swing in AC's investments, other than investments in the merger arbitrage funds, reflects market decline in Q1 2022. 1 First Quarter Results First quarter revenues were $ 2.5 million, roughly the same as revenues in the first quarter of 2022 . Total operating expenses, excluding management fee expense, were $ 5.1 million compared to $ 5.9 million in the","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1642122/000143774923014220/0001437749-23-014220-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the first quarter ended March 31, 2023"},{"label":"Revenue","value":"$2.5 million"},{"label":"Net income","value":"17,754"},{"label":"EPS","value":"0.81"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}