{"filing":{"accession_number":"0001193125-26-346890","cik":"0001332551","ticker":"ACR-PD","company_name":"ACRES Commercial Realty Corp.","form":"8-K","filing_date":"2026-08-12","report_date":"2026-08-10","primary_document":"acr-20260810.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526346890/acr-20260810.htm"},"events":[{"id":27228,"run_id":24803,"accession_number":"0001193125-26-346890","anchor_item_number":"1.01","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"ACRES Commercial Realty Corp. entered into a Securities Purchase Agreement on August 10, 2026, to issue 2,220,000 shares of Series C Cumulative Redeemable Preferred Stock at $23.75 per share, generating approximately $52.75 million in gross proceeds. Although the offering was registered (via Form S-3), the issuance of preferred stock with fixed-to-floating dividend terms represents a material capital raise that dilutes existing equity holders and signals the company's need to raise capital. This is a material event affecting the registrant's capital structure and financial position.","company_name":"ACRES Commercial Realty Corp.","ticker":"ACR-PD","filing_date":"2026-08-12","form":"8-K","submitted_at":null,"items":[{"id":28665,"accession_number":"0001193125-26-346890","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"ACRES Commercial Realty Corp. entered into a Securities Purchase Agreement on August 10, 2026, to issue 2,220,000 shares of Series C Cumulative Redeemable Preferred Stock at $23.75 per share, generating approximately $52.75 million in gross proceeds. Although the offering was registered (via Form S-3), the issuance of preferred stock with fixed-to-floating dividend terms represents a material capital raise that dilutes existing equity holders and signals the company's need to raise capital. This is a material event affecting the registrant's capital structure and financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-12T20:21:08.265344+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":28665,"accession_number":"0001193125-26-346890","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"ACRES Commercial Realty Corp. entered into a Securities Purchase Agreement on August 10, 2026, to issue 2,220,000 shares of Series C Cumulative Redeemable Preferred Stock at $23.75 per share, generating approximately $52.75 million in gross proceeds. Although the offering was registered (via Form S-3), the issuance of preferred stock with fixed-to-floating dividend terms represents a material capital raise that dilutes existing equity holders and signals the company's need to raise capital. This is a material event affecting the registrant's capital structure and financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-12T20:21:08.265344+00:00","company_name":"ACRES Commercial Realty Corp.","ticker":"ACR-PD","filing_date":"2026-08-12"}]}