{"filing":{"accession_number":"0001193125-26-323803","cik":"0001332551","ticker":"ACR-PD","company_name":"ACRES Commercial Realty Corp.","form":"8-K","filing_date":"2026-07-29","report_date":"2026-07-29","primary_document":"acr-20260729.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526323803/acr-20260729.htm"},"events":[{"id":21843,"run_id":19711,"accession_number":"0001193125-26-323803","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"ACRES Commercial Realty Corp. disclosed second quarter 2026 operating results on July 29, 2026, reporting a GAAP net loss of $12.5 million or $(1.87) per share-diluted, along with CRE loan portfolio metrics and liquidity position details in a press release and earnings presentation.","company_name":"ACRES Commercial Realty Corp.","ticker":"ACR-PD","filing_date":"2026-07-29","form":"8-K","submitted_at":null,"items":[{"id":21582,"accession_number":"0001193125-26-323803","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"ACRES Commercial Realty Corp. issued a press release and detailed earnings presentation on July 29, 2026 disclosing operating results for the quarter ended June 30, 2026, including GAAP net loss of $12.5 million or $(1.87) per share-diluted, CRE loan portfolio metrics, and liquidity position. This is a standard quarterly earnings disclosure filed under Item 2.02 with exhibits 99.1 and 99.2 containing the press release and presentation materials.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-30T02:17:43.287630+00:00","company_name":"","ticker":null,"filing_date":""},{"id":21583,"accession_number":"0001193125-26-323803","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Item 7.01 incorporates by reference Item 2.02, which discloses second quarter 2026 financial results. The exhibits include a press release dated July 29, 2026 reporting GAAP net loss of $12.5 million or $(1.87) per share-diluted for Q2 2026, along with a detailed earnings presentation. This is a standard quarterly earnings release disclosure material to investors assessing the REIT's financial performance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-30T02:17:43.287630+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":21582,"accession_number":"0001193125-26-323803","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"ACRES Commercial Realty Corp. issued a press release and detailed earnings presentation on July 29, 2026 disclosing operating results for the quarter ended June 30, 2026, including GAAP net loss of $12.5 million or $(1.87) per share-diluted, CRE loan portfolio metrics, and liquidity position. This is a standard quarterly earnings disclosure filed under Item 2.02 with exhibits 99.1 and 99.2 containing the press release and presentation materials.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-30T02:17:43.287630+00:00","company_name":"ACRES Commercial Realty Corp.","ticker":"ACR-PD","filing_date":"2026-07-29"},{"id":21583,"accession_number":"0001193125-26-323803","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Item 7.01 incorporates by reference Item 2.02, which discloses second quarter 2026 financial results. The exhibits include a press release dated July 29, 2026 reporting GAAP net loss of $12.5 million or $(1.87) per share-diluted for Q2 2026, along with a detailed earnings presentation. This is a standard quarterly earnings release disclosure material to investors assessing the REIT's financial performance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-30T02:17:43.287630+00:00","company_name":"ACRES Commercial Realty Corp.","ticker":"ACR-PD","filing_date":"2026-07-29"}]}