---
schema_version: "secwatch.filing_event.v1"
accession: "0000091142-22-000097"
form_type: "8-K"
ticker: "AOS"
cik: "0000091142"
company_name: "SMITH A O CORP"
filed_at: "2022-10-27T23:59:59+00:00"
generated_at: "2026-06-23T00:36:42.244129+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# A. O. Smith Q3 EPS $0.71 (-13% YoY); revenue down 4% to $874M; guides FY adj. EPS $3.05-$3.15

## Summary
- Net sales $874.2M (-4% YoY) on residential water heater destocking; earnings $109.8M (-17%).
- Adjusted EPS $0.69 (-15%); North America segment flat, Rest of World down 13% on China COVID lockdowns.
- Reaffirms lowered FY 2022 EPS guidance $1.29-$1.39; adj. EPS $3.05-$3.15 (midpoint +5% YoY).
- Board approved 7% dividend increase (5-year CAGR 15%); repurchased 4.47M shares for $282M in 9 months.
- Pension plan termination in Q4 2022 will accelerate ~$445M non-cash pre-tax expense (≈$1.73 EPS).

## SEC filing metadata
- accession: 0000091142-22-000097
- form_type: 8-K
- ticker: AOS
- cik: 0000091142
- company_name: SMITH A O CORP
- filed_at: 2022-10-27T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/91142/000009114222000097/0000091142-22-000097-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/91142/000009114222000097/aos-20221027.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000091142-22-000097
- JSON: https://secwatch.observer/filing/0000091142-22-000097.json
- Plain text: https://secwatch.observer/filing/0000091142-22-000097.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.