{"schema_version":"secwatch.filing_event.v1","accession":"0001814287-24-000027","form_type":"8-K","ticker":"ABX","cik":"0001814287","company_name":"Abacus Global Management, Inc.","filed_at":"2024-03-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.646566+00:00","generated_at":"2026-06-04T10:17:49.064454+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Abacus Life Q4 revenue +25% YoY to $23.6M; originations capital +92% to $68.3M","bullets":["Full year 2023 total revenue $79.6M (+14% YoY); originations capital deployment $218.9M (+46% YoY).","Q4 2023 GAAP net loss $6.2M (vs $10.1M income prior) due to non-cash stock comp, warrant liability, and debt extinguishment charges.","Q4 2023 adjusted net income $5.9M vs $11.0M prior year; full year adjusted net income $29.4M vs $32.4M prior year.","Stock repurchase: 725,166 shares bought back at avg $11.20 for $8.1M; $6.9M remaining under $15M program.","Completed public bond offering, raised additional $25M via 9.875% Notes, reducing interest rate by ~275 bps; launched ABL Tech subsidiary."],"urls":{"canonical":"https://secwatch.observer/filing/0001814287-24-000027","json":"https://secwatch.observer/filing/0001814287-24-000027.json","markdown":"https://secwatch.observer/filing/0001814287-24-000027.md","text":"https://secwatch.observer/filing/0001814287-24-000027.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1814287/000181428724000027/0001814287-24-000027-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1814287/000181428724000027/abl-20240321.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T10:17:49.064454+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":[{"claim_id":"3ff96a089511828f1493addd6439b64a78b388d4","claim":"Abacus Global Management, Inc. reported quarter ended December 31, 2023 results: revenue $23.6 million, net income $6.2 million.","evidence_excerpt":"Total revenue for the fourth quarter of 2023 grew 25% to $23.6 million, compared to $18.8 million in the prior-year period.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1814287/000181428724000027/0001814287-24-000027-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"quarter ended December 31, 2023"},{"label":"Revenue","value":"$23.6 million"},{"label":"Net income","value":"$6.2 million"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"98afb326f4f2b4368b7c6a47a10fad87245f0502","claim":"Abacus Global Management, Inc. reported year ended December 31, 2023 results: revenue $79.6 million, net income $8.5 million.","evidence_excerpt":"On March 21, 2024, Abacus Life, Inc. announced the results of its operations and its financial condition for the year ended December 31, 2023. The full text of the earnings release is included here as Exhibit 99.1 hereto.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1814287/000181428724000027/0001814287-24-000027-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"year ended December 31, 2023"},{"label":"Revenue","value":"$79.6 million"},{"label":"Net income","value":"$8.5 million"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"98afb326f4f2b4368b7c6a47a10fad87245f0502","claim":"Abacus Global Management, Inc. reported year ended December 31, 2023 results: revenue $79.6 million, net income $8.5 million.","evidence_excerpt":"Full year 2023 total revenues were $79.6 million, an increase of 14% from the prior year","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1814287/000181428724000027/0001814287-24-000027-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"year ended December 31, 2023"},{"label":"Revenue","value":"$79.6 million"},{"label":"Net income","value":"$8.5 million"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}