{"schema_version":"secwatch.filing_event.v1","accession":"0001465740-23-000131","form_type":"8-K","ticker":"TWO","cik":"0001465740","company_name":"TWO HARBORS INVESTMENT CORP.","filed_at":"2023-10-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.141623+00:00","generated_at":"2026-06-09T05:47:53.080630+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Two Harbors posts Q3 comprehensive loss of $56.8M; BV drops to $15.36; completed RoundPoint acquisition","bullets":["Comprehensive loss of $56.8M ($0.61/sh) vs GAAP net income $294M due to market-driven value changes.","Book value per share fell to $15.36 from $16.39; economic return -3.5%; Q3 dividend unchanged at $0.45/sh.","Closed acquisition of RoundPoint Mortgage Servicing; expects $25-30M accretion to pre-tax earnings in 2024.","MSR portfolio UPB $218.7B; settled $472.2M UPB flow-sale acquisitions; prepayment speeds declined."],"urls":{"canonical":"https://secwatch.observer/filing/0001465740-23-000131","json":"https://secwatch.observer/filing/0001465740-23-000131.json","markdown":"https://secwatch.observer/filing/0001465740-23-000131.md","text":"https://secwatch.observer/filing/0001465740-23-000131.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1465740/000146574023000131/0001465740-23-000131-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1465740/000146574023000131/two-20231030.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T05:47:53.080630+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":"7d8bf47f9f30ea0fdbdc94b8b8e7efb8be486f04","claim":"TWO HARBORS INVESTMENT CORP. reported financial results for the quarter ended September 30, 2023.","evidence_excerpt":"On October 30, 2023, Two Harbors Investment Corp. issued a press release announcing its financial results for the fiscal quarter ended September 30, 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1465740/000146574023000131/0001465740-23-000131-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended September 30, 2023"},{"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"}