---
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"
generated_at: "2026-08-04T10:05:47.511885+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Ares Commercial Real Estate Q2 GAAP net income $4.4M ($0.08/share); declares $0.15 dividend

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-26-052071
- JSON: https://secwatch.observer/filing/0001628280-26-052071.json
- Plain text: https://secwatch.observer/filing/0001628280-26-052071.txt

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