{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-23-036538","form_type":"8-K","ticker":"ACRE","cik":"0001529377","company_name":"Ares Commercial Real Estate Corp","filed_at":"2023-11-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.387681+00:00","generated_at":"2026-06-08T22:21:03.885922+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"ACRE Q3 GAAP net income $9.2M; Distributable Earnings $13.5M; declares $0.33 dividend","bullets":["Q3 GAAP net income $9.2M ($0.17/diluted share); Distributable Earnings $13.5M ($0.25/diluted share).","Resolved one defaulted loan, incurring realized loss of $0.09 per diluted share.","Declared Q4 2023 cash dividend of $0.33 per common share, payable Jan 17, 2024 to holders of record Dec 29, 2023.","CEO cites strong liquidity and moderate leverage; company selectively originating new loans."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-23-036538","json":"https://secwatch.observer/filing/0001628280-23-036538.json","markdown":"https://secwatch.observer/filing/0001628280-23-036538.md","text":"https://secwatch.observer/filing/0001628280-23-036538.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1529377/000162828023036538/0001628280-23-036538-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1529377/000162828023036538/acre-20231103.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T22:21:03.885922+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":"c83ffc59e085340cffaafd13fbe59e9a09f5e12c","claim":"Ares Commercial Real Estate Corp reported quarter ended September 30, 2023 results: net income $9.2 million, EPS $0.17 per diluted common share.","evidence_excerpt":"ARES COMMERCIAL REAL ESTATE CORPORATION REPORTS THIRD QUARTER 2023 RESULTS Third quarter GAAP net income of $9.2 million or $0.17 per diluted common share and Distributable Earnings (1) of $13.5 million or $0.25 per diluted common share","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1529377/000162828023036538/0001628280-23-036538-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"quarter ended September 30, 2023"},{"label":"Net income","value":"$9.2 million"},{"label":"EPS","value":"$0.17 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"}