---
schema_version: "secwatch.filing_event.v1"
accession: "0000731766-24-000320"
form_type: "8-K"
ticker: "UNH"
cik: "0000731766"
company_name: "UNITEDHEALTH GROUP INC"
filed_at: "2024-10-15T23:59:59+00:00"
generated_at: "2026-05-30T15:02:29.703888+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# UnitedHealth Q3 revenue $100.8B (+9.2% YoY); adj EPS $7.15; MCR 85.2% vs 82.3%

## Summary
- GAAP EPS $6.51 includes $0.28 direct cyberattack response costs; adjusted EPS $7.15 includes $0.12 business disruption.
- Medical care ratio 85.2% vs 82.3% YoY due to CMS funding cuts, reserve development effects, and mix changes.
- UnitedHealthcare revenue $74.9B (+$5B YoY); commercial members grew 2.4M YTD to 29.7M.
- Optum revenue $63.9B (+$7.2B YoY); adjusted operating earnings $4.8B, including $135M Change Healthcare disruption.
- FY2024 adjusted net earnings guidance reaffirmed at $27.50-$27.75; GAAP guidance $15.50-$15.75 reflects cyber impacts.

## SEC filing metadata
- accession: 0000731766-24-000320
- form_type: 8-K
- ticker: UNH
- cik: 0000731766
- company_name: UNITEDHEALTH GROUP INC
- filed_at: 2024-10-15T23:59:59+00:00
- event_type: earnings
- sentiment: neutral
- 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/731766/000073176624000320/0000731766-24-000320-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/731766/000073176624000320/unh-20241015.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000731766-24-000320
- JSON: https://secwatch.observer/filing/0000731766-24-000320.json
- Plain text: https://secwatch.observer/filing/0000731766-24-000320.txt

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