Abacus Global Management Inc. filed SEC Form 8-K: Regulation FD Disclosure, Financial Statements and Exhibits
$ABX
Investment Managers
Finance
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
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CURRENT REPORT
Pursuant to Section 13 or Section 15(d)
of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): January 8, 2026
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Item 7.01. Regulation FD Disclosure.
Shareholder Letter
Abacus Global Management, Inc. (the “Company”) is furnishing this Current Report on Form 8-K (the “Report”) to attach a letter addressed to its Shareholders, dated January 8, 2026. A copy of this letter, which was distributed as a press release on January 8, 2026, is attached as Exhibit 99.1 to this Report and is incorporated herein by reference solely for purposes of this Item 7.01 disclosure.
Exhibit 99.1 to this Report includes certain non-GAAP financial measures, including adjusted net income and adjusted earnings before interest, taxes, depreciation, and amortization (“EBITDA”). The Company regularly monitors non-GAAP measures that are used to evaluate our performance and analyze underlying business performance and trends. The Company uses these measures to establish budgets and operational goals, manage our business and evaluate our performance. The Company also believes that these measures help investors compare our operating performance with our
results in prior years. These non-GAAP financial measures are provided as supplemental information to the financial measures disclosed by the Company that are calculated and presented in accordance with GAAP. These non-GAAP measures are not comparable to GAAP and may not be comparable to similarly described non-GAAP measures reported by other companies, including those within our industry. Consequently, our non-GAAP measures should not be evaluated in isolation, but rather, should be considered together with the most directly comparable GAAP measure in our consolidated financial statements for the periods presented. These non-GAAP financial measures should not be considered a substitute for, or superior to, financial measures determined or calculated in accordance with GAAP. For reconciliations of these non-GAAP measures to the most directly comparable GAAP measures, please see the sections, “Non-GAAP Financial Measures and Key Business Metrics—Adjusted Net Income and Adjusted EPS,” and “Non-GAAP Financial Measures and Key Business Metrics—Adjusted EBITDA and Adjusted EBITDA Margin,” in the Company’s quarterly report on Form 10-Q for the quarterly period ended September 30, 2025 filed with the Securities and Exchange Commission (“SEC”) on November 7, 2025.
Pursuant to the rules and regulations of the SEC, the information in this Item 7.01 disclosure, including Exhibit 99.1 and information set forth therein, is deemed to have been furnished and shall not be deemed to be “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section. Such information shall not be incorporated by reference into any filing of the Company, whether made before or after the date hereof, regardless of any general incorporation language in such filing. The Company disclaims any inferences regarding the materiality of such information which otherwise may arise as a result of it furnishing such information under Item 7.01 of this Form 8-K.
Item 9.01. Financial Statement and Exhibits.
(d) Exhibits.
| Exhibit Number | Exhibit Description | ||||
| 99.1 | |||||
| 104 | Cover Page Interactive Data File (formatted as inline XBRL). | ||||
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this Report to be signed on its behalf by the undersigned hereunto duly authorized.
| Abacus Global Management, Inc. | ||||||||
| (Registrant) | ||||||||
| Date: January 9, 2026 | By: | /s/ Jay Jackson | ||||||
| Name: | Jay Jackson | |||||||
| Title: | Chief Executive Officer | |||||||