---
schema_version: "secwatch.filing_event.v1"
accession: "0000091142-23-000079"
form_type: "8-K"
ticker: "AOS"
cik: "0000091142"
company_name: "SMITH A O CORP"
filed_at: "2023-07-27T23:59:59+00:00"
generated_at: "2026-06-13T01:53:52.946447+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# A. O. Smith Q2 2023: Record EPS $1.04 (+28%), raised FY adjusted EPS guidance to $3.45-$3.60

## Summary
- Sales $960.8M (-1% YoY); net earnings $157.0M; diluted EPS $1.04 (record, +28%).
- North America segment sales -3% to $722.3M; segment margin expanded 610 bps to 27.6%.
- Rest of World sales +6% (12% in local currency); China water treatment demand stronger.
- Balance sheet: cash $409.7M, debt $206.0M; repurchased 1.075M shares for $69.6M YTD.
- FY2023 outlook raised: sales flat to up 2%; adjusted EPS $3.45-$3.60 (midpoint +12% YoY).

## SEC filing metadata
- accession: 0000091142-23-000079
- form_type: 8-K
- ticker: AOS
- cik: 0000091142
- company_name: SMITH A O CORP
- filed_at: 2023-07-27T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- 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/91142/000009114223000079/0000091142-23-000079-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/91142/000009114223000079/aos-20230727.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000091142-23-000079
- JSON: https://secwatch.observer/filing/0000091142-23-000079.json
- Plain text: https://secwatch.observer/filing/0000091142-23-000079.txt

## Key facts
- Earnings Releases
  SMITH A O CORP reported second quarter 2023 results: revenue $960.8 million, net income $157.0 million, EPS $1.04.
  - Period: second quarter 2023
  - Revenue: $960.8 million
  - Net income: $157.0 million
  - EPS: $1.04
  - Result: reported results
  source text: Reports Record Earnings Per Share (EPS) in the Second Quarter 2023 Second Quarter 2023 Highlights (Comparisons are year-over-year (“YoY”), unless otherwise noted) • Sales of $961 million, a decrease of 1% ◦ North America decreased 3% ◦ Rest of World increased 6%, an increase of 12% in local currency • Net earnings of $157.0 million resulted in record EPS of
  evidence_url: https://www.sec.gov/Archives/edgar/data/91142/000009114223000079/0000091142-23-000079-index.htm
- Earnings Releases
  SMITH A O CORP reported the full year 2023 results: EPS EPS of between $3.38 and $3.53. Guidance raised.
  - Period: the full year 2023
  - EPS: EPS of between $3.38 and $3.53
  - Guidance: raised
  - Result: guidance update
  source text: 2023 Outlook raised to: ◦ Sales flat, to up 2%, compared to 2022 ◦ EPS of between $3.38 and $3.53 and adjusted EPS between $3.45 and $3.60
  evidence_url: https://www.sec.gov/Archives/edgar/data/91142/000009114223000079/0000091142-23-000079-index.htm

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