{"schema_version":"secwatch.filing_event.v1","accession":"0001775734-26-000010","form_type":"8-K","ticker":"BENF","cik":"0001775734","company_name":"Beneficient","filed_at":"2026-02-17T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.138040+00:00","generated_at":"2026-05-16T02:29:44.249022+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Beneficient posts $3.9M GAAP operating income in Q3; resolves GWG litigation, regains Nasdaq compliance","bullets":["GAAP operating income of $3.9M vs loss of $17.9M prior quarter; revenue $18.7M.","GWG Holdings litigation resolved with court-approved settlement; Nasdaq compliance fully regained.","HH-BDH Credit Agreement principal fully repaid (excl $1.7M deferred interest); $50.2M in YTD asset sale proceeds.","Ben Custody NAV $230.2M; Ben Liquidity interest income $8.2M, operating loss $29.2M on higher credit losses.","Basic Class A EPS $1.19 (diluted $0.04); adjusted operating loss $36.8M vs $7.3M loss year-ago."],"urls":{"canonical":"https://secwatch.observer/filing/0001775734-26-000010","json":"https://secwatch.observer/filing/0001775734-26-000010.json","markdown":"https://secwatch.observer/filing/0001775734-26-000010.md","text":"https://secwatch.observer/filing/0001775734-26-000010.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1775734/000177573426000010/0001775734-26-000010-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1775734/000177573426000010/ben-20260217.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T02:29:44.249022+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"}