{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-24-047241","form_type":"8-K","ticker":"GRPN","cik":"0001490281","company_name":"Groupon, Inc.","filed_at":"2024-11-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:08.571450+00:00","generated_at":"2026-05-30T01:46:16.528050+00:00","sec_items":["1.01","2.02","2.03","3.02","8.01","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Groupon exchanges $176M of 1.125% notes for 6.25% secured notes; Q3 rev $114.5M, net income $14.5M","bullets":["Exchanged $176.26M of 1.125% 2026 notes for new 6.25% secured notes due 2027; raised $20M cash via $21M principal at 95%.","Q3 revenue $114.5M (down 9% YoY); net income $14.5M vs. net loss $40.8M last year.","Adjusted EBITDA $14.8M (down from $18.2M); cash $159.7M at quarter-end.","North America active customers 10.2M (down 2% YoY); International active customers 5.3M (down 19% YoY).","Conversion price ~$30/share (184% premium to 20-day VWAP); additional 2.5% interest if SumUp pledge not completed by Nov 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-24-047241","json":"https://secwatch.observer/filing/0001628280-24-047241.json","markdown":"https://secwatch.observer/filing/0001628280-24-047241.md","text":"https://secwatch.observer/filing/0001628280-24-047241.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1490281/000162828024047241/0001628280-24-047241-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1490281/000162828024047241/grpn-20241112.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T01:46:16.528050+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"}