{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-26-058671","form_type":"8-K","ticker":"ABX","cik":"0001814287","company_name":"Abacus Global Management, Inc.","filed_at":"2026-08-24T20:57:59+00:00","discovered_at":"2026-08-24T20:59:27.549928+00:00","generated_at":"2026-08-24T21:00:00.712889+00:00","sec_items":["7.01","9.01"],"event_type":"other_material","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Abacus posts record Q2: rev $73M (+30% YoY), raises capital deploy guide to $150-175M/qtr","bullets":["Q2 2026 revenue $73.0M (+30% YoY); Life Solutions grew 38.3%; adjusted net income $27.1M above guidance.","Adjusted EBITDA $39.9M (+27%), margin near 55%; YTD capital deployed $362M at record pace.","Q2 capital deployed ~$200M; quarterly guidance raised from $130-150M to $150-175M via securitizations.","Valuation methodology switched to Historical Return Method; realized gains held 21-25% band despite discount rate swing 22% to 10%.","Reviewed 9,314 qualified policies in Q2 (vs 8,786 in Q1); fund investors committed >$1B in last 12 months."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-058671","json":"https://secwatch.observer/filing/0001628280-26-058671.json","markdown":"https://secwatch.observer/filing/0001628280-26-058671.md","text":"https://secwatch.observer/filing/0001628280-26-058671.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1814287/000162828026058671/0001628280-26-058671-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1814287/000162828026058671/abl-20260824.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-24T21:00:00.712889+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"}