{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-022783","form_type":"8-K","ticker":"ATCH","cik":"0001963088","company_name":"AtlasClear Holdings, Inc.","filed_at":"2026-05-13T21:04:39+00:00","discovered_at":"2026-05-13T21:06:01.423884+00:00","generated_at":"2026-05-13T21:06:34.949321+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":"AtlasClear Q3 revenue $4.2M (+65% YoY); net income $4.4M YTD vs prior loss","bullets":["Revenue $4.2M (+65% YoY); nine-month revenue $13.5M; net income $4.4M ($0.05 diluted EPS).","Legacy de-SPAC liabilities reduced by >95% to <$1M from ~$34M; equity improved to $22.3M from -$6.8M.","Stock lending revenue $3.0M YTD vs effectively zero prior year; cash $16.7M, total cash $41.2M.","Signed/onboarding five correspondent relationships; submitted application for Commercial Bancorp of Wyoming.","LOI to acquire Ark Financial Services/Dawson James Securities; Wilson-Davis net capital ~$15.2M (+50%)."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-022783","json":"https://secwatch.observer/filing/0001493152-26-022783.json","markdown":"https://secwatch.observer/filing/0001493152-26-022783.md","text":"https://secwatch.observer/filing/0001493152-26-022783.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1963088/000149315226022783/0001493152-26-022783-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1963088/000149315226022783/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-13T21:06:34.949321+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"}