{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-023111","form_type":"8-K","ticker":"ACGP","cik":"0001642122","company_name":"Associated Capital Group, Inc.","filed_at":"2023-08-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.655527+00:00","generated_at":"2026-06-11T17:49:16.384159+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Associated Capital Q2 net income $3.4M vs loss of $29.9M YoY; EPS $0.15 vs -$1.36","bullets":["Book value per share $41.41 at June 30, 2023 vs $40.30 a year ago.","AUM decreased to $1.55B from $1.80B, driven by net outflows of $287M.","Investment and other non-operating income of $8.6M swung from a $35.9M loss YoY.","Board approved $0.20 per share Shareholder Designated Charitable Contribution.","Repurchased 211,870 Class A shares for $7.6M at avg $35.95 in Q2."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-023111","json":"https://secwatch.observer/filing/0001437749-23-023111.json","markdown":"https://secwatch.observer/filing/0001437749-23-023111.md","text":"https://secwatch.observer/filing/0001437749-23-023111.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1642122/000143774923023111/0001437749-23-023111-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1642122/000143774923023111/ac20230517c_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T17:49:16.384159+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":"cfbf385582a3e1461d3f0a68fb8efc6ed5cd1934","claim":"Associated Capital Group, Inc. reported the second quarter ended June 30, 2023 results: revenue $ 2.4 million, net income $3.4 million, EPS $0.15 per share.","evidence_excerpt":"year to date positive swing reflects market appreciation in the current period versus a decline in the first half of 2022. 1 Second Quarter Results Second quarter revenues were $ 2.4 million compared to $ 2.5 million in the second quarter of 2022 . Total operating expenses, excluding management fee, were $ 5.3 million compared to $ 4.8 million in the comparable 2022","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1642122/000143774923023111/0001437749-23-023111-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the second quarter ended June 30, 2023"},{"label":"Revenue","value":"$ 2.4 million"},{"label":"Net income","value":"$3.4 million"},{"label":"EPS","value":"$0.15 per share"},{"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"}