{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-034226","form_type":"8-K","ticker":"ACGP","cik":"0001642122","company_name":"Associated Capital Group, Inc.","filed_at":"2024-11-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.075435+00:00","generated_at":"2026-05-30T02:50:58.034306+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Associated Capital posts Q3 net income $23.2M, EPS $1.09; AUM drops to $1.34B; declares $2 special dividend","bullets":["Net income $23.2M ($1.09 EPS) vs net loss $16K in Q3 2023; revenue $2.4M, up from $2.2M.","AUM $1.34B at Sep 30, 2024, down from $1.59B YoY; net outflows $288M partly offset by $41M market gains.","Investment and other non-operating income surged to $37.2M from $3.8M, aided by $2 special dividend from GAMCO Investors stake.","Board declared $2.00 special dividend (paid Nov 4) and $0.10 semi-annual dividend (payable Dec 19); $45.9M returned to shareholders in Q3.","Merger Arbitrage fund gross return 4.88% (net 3.80%) in Q3; YTD gross 4.82% (net 3.23%)."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-034226","json":"https://secwatch.observer/filing/0001437749-24-034226.json","markdown":"https://secwatch.observer/filing/0001437749-24-034226.md","text":"https://secwatch.observer/filing/0001437749-24-034226.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1642122/000143774924034226/0001437749-24-034226-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1642122/000143774924034226/ac20240809_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T02:50:58.034306+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"}