{"filing":{"accession_number":"0001628280-26-058671","cik":"0001814287","ticker":"ABXL","company_name":"Abacus Global Management, Inc.","form":"8-K","filing_date":"2026-08-24","report_date":"2026-08-24","primary_document":"abl-20260824.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1814287/000162828026058671/abl-20260824.htm"},"events":[{"id":29228,"run_id":26742,"accession_number":"0001628280-26-058671","anchor_item_number":"7.01","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"This Item 7.01 disclosure furnishes a shareholder letter addressing valuation methodology updates and mid-year financial outlook. The letter announces a shift from a discount-rate-based valuation approach to a \"Historical Return Method\" effective Q2 2026, discusses realized gains trends, capital deployment records ($362 million year-to-date), and revenue/earnings performance (30% YoY revenue growth, adjusted net income of $27.1M). While the filing disclaims materiality under Item 7.01 safe harbor, the substantive content—a material change in valuation methodology and strong financial performance disclosure—would affect a reasonable investor's assessment of the company's financial position and accounting practices, warranting classification as a material financial event outside the specific categories of earnings release, debt issuance, or impairment.","company_name":"Abacus Global Management, Inc.","ticker":"ABXL","filing_date":"2026-08-24","form":"8-K","submitted_at":null,"items":[{"id":31428,"accession_number":"0001628280-26-058671","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"This Item 7.01 disclosure furnishes a shareholder letter addressing valuation methodology updates and mid-year financial outlook. The letter announces a shift from a discount-rate-based valuation approach to a \"Historical Return Method\" effective Q2 2026, discusses realized gains trends, capital deployment records ($362 million year-to-date), and revenue/earnings performance (30% YoY revenue growth, adjusted net income of $27.1M). While the filing disclaims materiality under Item 7.01 safe harbor, the substantive content—a material change in valuation methodology and strong financial performance disclosure—would affect a reasonable investor's assessment of the company's financial position and accounting practices, warranting classification as a material financial event outside the specific categories of earnings release, debt issuance, or impairment.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-24T20:58:45.429686+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":31428,"accession_number":"0001628280-26-058671","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"This Item 7.01 disclosure furnishes a shareholder letter addressing valuation methodology updates and mid-year financial outlook. The letter announces a shift from a discount-rate-based valuation approach to a \"Historical Return Method\" effective Q2 2026, discusses realized gains trends, capital deployment records ($362 million year-to-date), and revenue/earnings performance (30% YoY revenue growth, adjusted net income of $27.1M). While the filing disclaims materiality under Item 7.01 safe harbor, the substantive content—a material change in valuation methodology and strong financial performance disclosure—would affect a reasonable investor's assessment of the company's financial position and accounting practices, warranting classification as a material financial event outside the specific categories of earnings release, debt issuance, or impairment.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-24T20:58:45.429686+00:00","company_name":"Abacus Global Management, Inc.","ticker":"ABXL","filing_date":"2026-08-24"}]}