secwatch.observer — SEC 8-K summary
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Issuer:     Abacus Global Management, Inc. (ABX)
CIK:        0001814287
Form:       8-K
Filed at:   2026-08-24T20:57:59+00:00
Accession:  0001628280-26-058671
Event type: other_material
Sentiment:  positive
Materiality: 0.80
Item codes: 7.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Abacus posts record Q2: rev $73M (+30% YoY), raises capital deploy guide to $150-175M/qtr
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1814287/000162828026058671/0001628280-26-058671-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1814287/000162828026058671/abl-20260824.htm
  HTML page:      https://secwatch.observer/filing/0001628280-26-058671

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