{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-25-005001","form_type":"8-K","ticker":"ACRE","cik":"0001529377","company_name":"Ares Commercial Real Estate Corp","filed_at":"2025-02-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:03.906586+00:00","generated_at":"2026-05-26T22:50:34.110768+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"ACRE reports Q4 GAAP loss of $0.20/share; cuts quarterly dividend to $0.15","bullets":["Q4 GAAP net loss of $10.7M ($0.20/diluted share); full-year loss $35.0M ($0.64/share).","Distributable Earnings (Loss) for Q4 of -$8.3M (-$0.15/share); full-year -$44.6M (-$0.82/share).","Board declares Q1 2025 dividend of $0.15/share, down from $0.25/share in Q4 2024.","Collected $166M in loan repayments post year-end, boosting available capital to over $200M as of Feb 10.","Risk rated 4 & 5 loans declined 34% YoY; CEO cites focus on resolving remaining underperforming loans."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-25-005001","json":"https://secwatch.observer/filing/0001628280-25-005001.json","markdown":"https://secwatch.observer/filing/0001628280-25-005001.md","text":"https://secwatch.observer/filing/0001628280-25-005001.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1529377/000162828025005001/0001628280-25-005001-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1529377/000162828025005001/acre-20250212.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-26T22:50:34.110768+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"}