Ares Commercial Real Estate Corporation reported second quarter 2026 GAAP net income of $4.4 million ($0.08 per diluted share) and Distributable Earnings of $6.9 million ($0.12 per diluted share). The company closed $130 million in new loan commitments, bringing total commitments to over $900 million for the trailing twelve months. On August 4, 2026, the Board declared a regular cash dividend of $0.15 per common share for the third quarter of 2026, payable on October 15, 2026 to shareholders of record as of September 30, 2026. The company operates in the specialty finance industry, primarily originating and investing in commercial real estate loans.