When a jury is impaneled and sworn, the state presents its entire case and rests, and then the district court grants a defense motion to dismiss the case due to the state's failure to present sufficient evidence, that is an acquittal. It matters not what words the defense attorney and district court utter in making that motion and ruling on it. The judge doesn't have to say "acquittal" or "dismissed with prejudice." It sure as heck matters not what words the reporter who covers the day's developments use in a news story. Jeopardy has attached and a fact-finder (the judge) has made a substantive ruling on the merits of the state's case. The ruling cannot be appealed. The defendant cannot be retried. It is an acquittal.