{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-044145","form_type":"8-K","ticker":"ATCH","cik":"0001963088","company_name":"AtlasClear Holdings, Inc.","filed_at":"2026-09-24T20:05:24+00:00","discovered_at":"2026-09-24T20:07:00.374426+00:00","generated_at":"2026-09-24T20:07:12.716658+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 FY2026 revenue +85% to $20.1M; net income $2.0M, second straight year","bullets":["FY26 revenue $20.1M, +85% YoY; commissions $9.3M (+56%), stock locate $6.8M vs $0.3M.","Net income $2.0M, $0.02 diluted EPS vs $5.8M, $0.96 in FY25; includes $11.1M non-cash earnout gain.","Cash $15.4M (up from $7.5M); stockholders' equity $21.1M vs $(6.8)M deficit; net capital +29% to $14.4M.","Signed six new correspondent broker-dealers (sixth after year-end); no revenue yet, contribution expected in FY27.","Going-concern doubt alleviated; ICOR effective after material weakness remediation; BMO revolver undrawn."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-044145","json":"https://secwatch.observer/filing/0001493152-26-044145.json","markdown":"https://secwatch.observer/filing/0001493152-26-044145.md","text":"https://secwatch.observer/filing/0001493152-26-044145.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1963088/000149315226044145/0001493152-26-044145-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1963088/000149315226044145/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-24T20:07:12.716658+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"}