{"schema_version":"secwatch.filing_event.v1","accession":"0000789933-24-000017","form_type":"8-K","ticker":"NC","cik":"0000789933","company_name":"NACCO INDUSTRIES INC","filed_at":"2024-03-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.927548+00:00","generated_at":"2026-06-05T03:14:34.647350+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"NACCO Q4 net loss $44M ($5.88/share) on $65.9M impairment; FY 2024 outlook positive","bullets":["Operating loss of $67.4M vs operating profit of $15.5M in Q4 2022; includes $65.9M non-cash impairment from Red Hills Mine outage.","Diluted EPS loss of $5.88 vs earnings of $1.84 in prior year; net loss of $44.0M vs net income of $13.8M.","Adjusted EBITDA (ex impairment) fell to $7.1M from $23.6M in Q4 2022.","Full year 2023: net loss $39.6M (-$5.29/share) vs net income $74.2M ($10.06/share); Adjusted EBITDA $27.5M vs $88.2M.","2024 outlook expects positive full-year net income, recovering from substantial 2023 loss."],"urls":{"canonical":"https://secwatch.observer/filing/0000789933-24-000017","json":"https://secwatch.observer/filing/0000789933-24-000017.json","markdown":"https://secwatch.observer/filing/0000789933-24-000017.md","text":"https://secwatch.observer/filing/0000789933-24-000017.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/789933/000078993324000017/0000789933-24-000017-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/789933/000078993324000017/nacco-20240306.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T03:14:34.647350+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"06a5899baf0b16d925add3d5133773242e83f47d","claim":"NACCO INDUSTRIES INC reported Three Months Ended December 31, 2023 results: net income $(44.0), EPS $(5.88). Guidance initiated.","evidence_excerpt":"Three Months Ended Year Ended ($ in millions except per share amounts) 12/31/23 12/31/22 $ Change 12/31/23 12/31/22 $ Change Operating Profit (Loss) $(67.4) $15.5 $(82.9) $(70.1) $70.0 $(140.1) Net Income (Loss) $(44.0) $13.8 $(57.8) $(39.6) $74.2 $(113.8) Diluted Earnings (loss)/share $(5.88) $1.84 $(7.72) $(5.29) $10.06 $(15.35) Adjusted EBITDA* $7.1 $23.6 $(16.5) $27.5 $88.2 $(60.7)","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/789933/000078993324000017/0000789933-24-000017-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"Three Months Ended December 31, 2023"},{"label":"Net income","value":"$(44.0)"},{"label":"EPS","value":"$(5.88)"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"0e292535e31b45df18328ee97a8a5c0b122ed750","claim":"NACCO INDUSTRIES INC updated its Year Ending December 31, 2024 guidance (initiated).","evidence_excerpt":"2024 Consolidated Outlook • Expect to report positive full-year net income compared with substantial 2023 loss","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/789933/000078993324000017/0000789933-24-000017-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"Year Ending December 31, 2024"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"guidance update"}],"fact_type":"earnings_release"},{"claim_id":"b903bb2c98dd60c3f58bfb49b887879972305b5c","claim":"NACCO INDUSTRIES INC reported Year Ended December 31, 2023 results: net income $(39.6), EPS $(5.29). Guidance initiated.","evidence_excerpt":"Three Months Ended Year Ended ($ in millions except per share amounts) 12/31/23 12/31/22 $ Change 12/31/23 12/31/22 $ Change Operating Profit (Loss) $(67.4) $15.5 $(82.9) $(70.1) $70.0 $(140.1) Net Income (Loss) $(44.0) $13.8 $(57.8) $(39.6) $74.2 $(113.8) Diluted Earnings (loss)/share $(5.88) $1.84 $(7.72) $(5.29) $10.06 $(15.35) Adjusted EBITDA* $7.1 $23.6 $(16.5) $27.5 $88.2 $(60.7)","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/789933/000078993324000017/0000789933-24-000017-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"Year Ended December 31, 2023"},{"label":"Net income","value":"$(39.6)"},{"label":"EPS","value":"$(5.29)"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}