{"schema_version":"secwatch.filing_event.v1","accession":"0001775734-24-000071","form_type":"8-K","ticker":"BENF","cik":"0001775734","company_name":"Beneficient","filed_at":"2024-11-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.566200+00:00","generated_at":"2026-05-30T00:33:35.274702+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Beneficient reports Q2 fiscal 2025 GAAP net income; revenue $8.6M vs $(42.8M) prior year","bullets":["Second consecutive GAAP net income quarter; basic EPS $2.98, diluted EPS $0.03.","Revenues of $8.6M vs $(42.8M) in Q2 fiscal 2024; adjusted revenues $8.7M.","Operating expenses ex-goodwill declined 31.9% YoY to $22.0M from $32.3M.","Reclassified ~$125.5M of preferred equity to permanent equity; permanent equity deficit improved to -$13.2M from -$148.3M.","Patrick J. Donegan appointed independent director effective September 30, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001775734-24-000071","json":"https://secwatch.observer/filing/0001775734-24-000071.json","markdown":"https://secwatch.observer/filing/0001775734-24-000071.md","text":"https://secwatch.observer/filing/0001775734-24-000071.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1775734/000177573424000071/0001775734-24-000071-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1775734/000177573424000071/ben-20241114.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T00:33:35.274702+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"}