{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-23-003600","form_type":"8-K","ticker":"ACRE","cik":"0001529377","company_name":"Ares Commercial Real Estate Corp","filed_at":"2023-02-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.408024+00:00","generated_at":"2026-06-19T11:15:10.722029+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"ACRE reports Q4 GAAP EPS $0.05, Distributable EPS $0.44; declares $0.35/sh dividend","bullets":["GAAP net income Q4 $2.9M ($0.05/diluted share); full year $29.8M ($0.57/share).","Distributable Earnings Q4 $23.9M ($0.44/share); full year $80.7M ($1.55/share).","Declares Q1 2023 regular dividend $0.33 plus supplemental $0.02 per share.","Nearly 100% floating rate asset base and partial hedging of liabilities supported earnings.","Received $319M in Q4 repayments; moderate debt-to-equity and strong liquidity."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-23-003600","json":"https://secwatch.observer/filing/0001628280-23-003600.json","markdown":"https://secwatch.observer/filing/0001628280-23-003600.md","text":"https://secwatch.observer/filing/0001628280-23-003600.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1529377/000162828023003600/0001628280-23-003600-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1529377/000162828023003600/acre-20230215.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-19T11:15:10.722029+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":"07f75f731c88fcdf5fe7e9a67529c3f1e50ff7fa","claim":"Ares Commercial Real Estate Corp reported quarter ended December 31, 2022 results: net income $2.9 million, EPS $0.05 per diluted common share.","evidence_excerpt":"reported generally accepted accounting principles (“GAAP”) net income of $2.9 million or $0.05 per diluted common share and Distributable Earnings (1) of $23.9 million or $0.44 per diluted common share for the fourth quarter of 2022","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1529377/000162828023003600/0001628280-23-003600-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"quarter ended December 31, 2022"},{"label":"Net income","value":"$2.9 million"},{"label":"EPS","value":"$0.05 per diluted common share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"85803c63cc9f1f40e940bfba9ba57345e373b0c6","claim":"Ares Commercial Real Estate Corp reported year ended December 31, 2022 results: net income $29.8 million, EPS $0.57 per diluted common share.","evidence_excerpt":"reported GAAP net income of $29.8 million or $0.57 per diluted common share and Distributable Earnings (1) of $80.7 million or $1.55 per diluted common share for full year 2022","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1529377/000162828023003600/0001628280-23-003600-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"year ended December 31, 2022"},{"label":"Net income","value":"$29.8 million"},{"label":"EPS","value":"$0.57 per diluted common share"},{"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"}