{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-26-054378","form_type":"8-K","ticker":"ABX","cik":"0001814287","company_name":"Abacus Global Management, Inc.","filed_at":"2026-08-06T20:30:34+00:00","discovered_at":"2026-08-06T20:32:01.479685+00:00","generated_at":"2026-08-06T20:32:10.922718+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Abacus Q2 revenue $73M (+30% YoY), adjusted EPS $0.28 beats guidance; raises $544M in longevity funds","bullets":["Q2 total revenue $73.0M (+30% YoY); GAAP net income $6.6M (-63% YoY) on strategic expenses; adjusted net income $27.1M (+24% YoY).","Adjusted EPS $0.28 (+22% YoY) exceeded high end of guidance; Q3 guidance $0.26-$0.28, FY $1.00-$1.05.","First-half 2026 longevity fund inflows $544.2M, surpassing $500M target; launched ABX Longevity Growth and Income Fund (ABXGX) post-quarter.","Completed $53M minority investment in Manning & Napier; began tokenizing in-force life insurance policies.","Operating cash flow YTD $130.9M vs $14.5M prior year; cash $23.4M, debt $330.6M."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-054378","json":"https://secwatch.observer/filing/0001628280-26-054378.json","markdown":"https://secwatch.observer/filing/0001628280-26-054378.md","text":"https://secwatch.observer/filing/0001628280-26-054378.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1814287/000162828026054378/0001628280-26-054378-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1814287/000162828026054378/abl-20260806.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-06T20:32:10.922718+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"}