---
schema_version: "secwatch.filing_event.v1"
accession: "0001628280-26-032209"
form_type: "8-K"
ticker: "ABX"
cik: "0001814287"
company_name: "Abacus Global Management, Inc."
filed_at: "2026-05-07T23:59:59+00:00"
generated_at: "2026-05-14T21:58:57.492185+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Q1 revenue $59.4M +35% YoY; raises FY adj. net income guidance to $100-106M

## Summary
- Q1 revenue $59.4M (+35% YoY); GAAP net income $7.3M (+59%); operating cash flow $91.7M vs -$61.6M.
- Adj. net income $20.1M (+17% YoY); adj. EPS $0.21; adj. EBITDA $32.7M (+33% YoY).
- FY 2026 adj. net income guidance raised to $100-106M (up to 24% YoY); Q2 guidance $24-26M adj. net income, $0.24-0.26 adj. EPS.
- Longevity income fund AUM ~$1B (nearly 4x YoY); agreed to acquire ~$53M minority stake in Manning & Napier (closes Q2 2026).
- Board approved additional $20M share repurchase; LMA Income II Fund returned 100% capital with ~2/3 reinvested.

## SEC filing metadata
- accession: 0001628280-26-032209
- form_type: 8-K
- ticker: ABX
- cik: 0001814287
- company_name: Abacus Global Management, Inc.
- filed_at: 2026-05-07T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1814287/000162828026032209/0001628280-26-032209-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1814287/000162828026032209/abl-20260507.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-26-032209
- JSON: https://secwatch.observer/filing/0001628280-26-032209.json
- Plain text: https://secwatch.observer/filing/0001628280-26-032209.txt

## Source-grounded claims
- claim_id: 04ddfc41a51dba40188e44a5ef83b314b7f085b6
  claim: Abacus Global Management, Inc. reported financial results for the first quarter ended March 31, 2026.
  evidence_excerpt: On May 7, 2026, Abacus Global Management, Inc. ("Abacus" or "Company") announced the results of its operations and its financial condition for the quarterly period ended March 31, 2026.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1814287/000162828026032209/0001628280-26-032209-index.htm
- claim_id: 04ddfc41a51dba40188e44a5ef83b314b7f085b6
  claim: Abacus Global Management, Inc. reported financial results for the first quarter ended March 31, 2026.
  evidence_excerpt: A copy of the press release is being furnished as Exhibit 99.1 to this Current Report and is incorporated herein by reference.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1814287/000162828026032209/0001628280-26-032209-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.