{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-016697","form_type":"8-K","ticker":"ACGP","cik":"0001642122","company_name":"Associated Capital Group, Inc.","filed_at":"2024-05-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.387232+00:00","generated_at":"2026-06-02T00:54:58.179044+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"AC reports Q1 book value $42.80, net income $13.8M, AUM $1.55B","bullets":["Book value per share $42.80, up from $42.11 at Dec 31, 2023 and $41.30 a year ago.","Net income $13.8M ($0.64 diluted EPS) vs $17.8M ($0.81) in Q1 2023.","AUM $1.55B, down $42M from year-end due to net outflows of $43M and currency impact.","Revenue $3.0M, up from $2.5M; operating loss before mgmt fee $2.99M vs $2.59M.","Semi-annual dividend $0.10/share payable June 27; repurchased 117,354 Class A shares for $3.9M in Q1."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-016697","json":"https://secwatch.observer/filing/0001437749-24-016697.json","markdown":"https://secwatch.observer/filing/0001437749-24-016697.md","text":"https://secwatch.observer/filing/0001437749-24-016697.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1642122/000143774924016697/0001437749-24-016697-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1642122/000143774924016697/ac20240419_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T00:54:58.179044+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"e1d4795565378324d12e8306f2b8351da81cc5e4","claim":"Associated Capital Group, Inc. reported the first quarter ended March 31, 2024 results: revenue 3,011, net income 13,821, EPS 0.64.","evidence_excerpt":"Financial Highlights ($ in 000's except AUM and per share data) (Unaudited) Three Months Ended March 31, 2024 2023 AUM - end of period (in millions) $ 1,549 $ 1,799 AUM - average (in millions) 1,556 1,841 Revenues 3,011 2,465 Operating loss before management fee (Non-GAAP) (2,988 ) (2,590 ) Investment and other non-operating income/(loss), net 22,625 24,735 Income/(loss) before income taxes 17,655 19,602 Net income/(loss) 13,821 17,754 Net income/(loss) per share-diluted 0.64 0.81 Class A shares outstanding (000's) 2,469 2,975 Class B \" \" 18,951 18,963 Total \" \" 21,420 21,938 Book value per share $ 42.80 $ 41.30","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1642122/000143774924016697/0001437749-24-016697-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the first quarter ended March 31, 2024"},{"label":"Revenue","value":"3,011"},{"label":"Net income","value":"13,821"},{"label":"EPS","value":"0.64"},{"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"}