{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-26-052071","form_type":"8-K","ticker":"ACRE","cik":"0001529377","company_name":"Ares Commercial Real Estate Corp","filed_at":"2026-08-03T23:25:41+00:00","discovered_at":"2026-08-04T10:05:00.617130+00:00","generated_at":"2026-08-04T10:05:47.511885+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Ares Commercial Real Estate Q2 GAAP net income $4.4M ($0.08/share); declares $0.15 dividend","bullets":["GAAP net income $4.4M ($0.08 diluted EPS); Distributable Earnings $6.9M ($0.12 diluted EPS).","Closed $130M new loan commitments in Q2; over $900M in last twelve months.","Declared Q3 2026 dividend of $0.15/share, payable Oct 15 to holders of record Sep 30.","Available capital over $100M; moderate leverage maintained.","CEO cites progress repositioning portfolio, reducing risk-rated 4/5 loans and office/REO."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-052071","json":"https://secwatch.observer/filing/0001628280-26-052071.json","markdown":"https://secwatch.observer/filing/0001628280-26-052071.md","text":"https://secwatch.observer/filing/0001628280-26-052071.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1529377/000162828026052071/0001628280-26-052071-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1529377/000162828026052071/acre-20260804.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-04T10:05:47.511885+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"}