secwatch.observer — SEC 8-K summary
======================================

Issuer:     Abacus Global Management, Inc. (ABX)
CIK:        0001814287
Form:       8-K
Filed at:   2026-08-06T20:30:34+00:00
Accession:  0001628280-26-054378
Event type: earnings
Sentiment:  positive
Materiality: 0.80
Item codes: 2.02, 7.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Abacus Q2 revenue $73M (+30% YoY), adjusted EPS $0.28 beats guidance; raises $544M in longevity funds
--------------------------------------------------------------------------------

- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1814287/000162828026054378/0001628280-26-054378-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1814287/000162828026054378/abl-20260806.htm
  HTML page:      https://secwatch.observer/filing/0001628280-26-054378

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer