{"schema_version":"secwatch.filing_event.v1","accession":"0001490281-24-000004","form_type":"8-K","ticker":"GRPN","cik":"0001490281","company_name":"Groupon, Inc.","filed_at":"2024-01-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.315706+00:00","generated_at":"2026-06-06T23:51:42.343707+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":"Groupon expects Q4 results near/above guidance high-end; reaffirms 2024 outlook","bullets":["Expects Q4 2023 revenue and Adjusted EBITDA close to or above high-end of prior guidance.","Q4 2023 Free Cash Flow expected positive; year-end cash $141M, restricted cash $26M.","Paid down $3.9M on revolver in Q4; received $18.9M from SumUp investment sale.","Reaffirms 2024 outlook: revenue growth -5% to 0% YoY, Adjusted EBITDA $80-100M, positive full-year FCF.","Notes Q1 2024 FCF expected negative due to seasonal merchant payable timing."],"urls":{"canonical":"https://secwatch.observer/filing/0001490281-24-000004","json":"https://secwatch.observer/filing/0001490281-24-000004.json","markdown":"https://secwatch.observer/filing/0001490281-24-000004.md","text":"https://secwatch.observer/filing/0001490281-24-000004.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1490281/000149028124000004/0001490281-24-000004-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1490281/000149028124000004/grpn-20240112.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T23:51:42.343707+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":"6e8e5544d4e42849658608017046969aa13c0ef2","claim":"Groupon, Inc. updated its fourth quarter ended December 31, 2023 guidance (raised).","evidence_excerpt":"Groupon, Inc. (the “Company”) issued a press release providing a business update and announcing selected preliminary unaudited financial information for its fourth quarter ended December 31, 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1490281/000149028124000004/0001490281-24-000004-index.htm","confidence":0.85,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fourth quarter ended December 31, 2023"},{"label":"Guidance","value":"raised"},{"label":"Result","value":"preliminary results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}