{"filing":{"accession_number":"0000934549-26-000031","cik":"0000934549","ticker":"ACTG","company_name":"ACACIA RESEARCH CORP","form":"8-K","filing_date":"2026-08-05","report_date":"2026-08-05","primary_document":"actg-20260805.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/934549/000093454926000031/actg-20260805.htm"},"events":[{"id":24349,"run_id":22051,"accession_number":"0000934549-26-000031","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"This is a clear earnings release for Q2 2026 (quarter ended June 30, 2026) filed under Item 2.02. The press release discloses comprehensive financial results including total revenue of $114.6 million (up 124% YoY), GAAP net income of $47 thousand, adjusted net income of $12.8 million, and segment-level EBITDA metrics. The filing explicitly states the press release is \"furnished as Exhibit 99.1\" and references Item 2.02, which is the standard Item for earnings disclosures. Material to investors as it provides quarterly operating and financial performance data.","company_name":"ACACIA RESEARCH CORP","ticker":"ACTG","filing_date":"2026-08-05","form":"8-K","submitted_at":null,"items":[{"id":24862,"accession_number":"0000934549-26-000031","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"This is a clear earnings release for Q2 2026 (quarter ended June 30, 2026) filed under Item 2.02. The press release discloses comprehensive financial results including total revenue of $114.6 million (up 124% YoY), GAAP net income of $47 thousand, adjusted net income of $12.8 million, and segment-level EBITDA metrics. The filing explicitly states the press release is \"furnished as Exhibit 99.1\" and references Item 2.02, which is the standard Item for earnings disclosures. Material to investors as it provides quarterly operating and financial performance data.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-06T02:24:14.143153+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":24862,"accession_number":"0000934549-26-000031","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"This is a clear earnings release for Q2 2026 (quarter ended June 30, 2026) filed under Item 2.02. The press release discloses comprehensive financial results including total revenue of $114.6 million (up 124% YoY), GAAP net income of $47 thousand, adjusted net income of $12.8 million, and segment-level EBITDA metrics. The filing explicitly states the press release is \"furnished as Exhibit 99.1\" and references Item 2.02, which is the standard Item for earnings disclosures. Material to investors as it provides quarterly operating and financial performance data.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-06T02:24:14.143153+00:00","company_name":"ACACIA RESEARCH CORP","ticker":"ACTG","filing_date":"2026-08-05"}]}