---
schema_version: "secwatch.filing_event.v1"
accession: "0000789933-24-000034"
form_type: "8-K"
ticker: "NC"
cik: "0000789933"
company_name: "NACCO INDUSTRIES INC"
filed_at: "2024-05-01T23:59:59+00:00"
generated_at: "2026-06-03T03:33:12.422730+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# NACCO Q1 operating profit $4.8M (+162%); net income $4.6M (-20%)

## Summary
- Operating profit $4.8M vs $1.8M in Q1 2023, up 162%.
- Net income $4.6M ($0.61 EPS) down 20% from $5.7M ($0.76) due to tax expense shift.
- EBITDA $11.2M up 4% from $10.8M.
- Income before taxes $5.6M up 28% from $4.4M.
- Tax provision $1.0M vs benefit of $1.3M in prior year.

## SEC filing metadata
- accession: 0000789933-24-000034
- form_type: 8-K
- ticker: NC
- cik: 0000789933
- company_name: NACCO INDUSTRIES INC
- filed_at: 2024-05-01T23:59:59+00:00
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/789933/000078993324000034/0000789933-24-000034-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/789933/000078993324000034/nacco-20240501.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000789933-24-000034
- JSON: https://secwatch.observer/filing/0000789933-24-000034.json
- Plain text: https://secwatch.observer/filing/0000789933-24-000034.txt

## Key facts
- Earnings Releases
  NACCO INDUSTRIES INC reported three months ended March 31, 2024 results: net income $4,570, EPS $0.61.
  - Period: three months ended March 31, 2024
  - Net income: $4,570
  - EPS: $0.61
  - Result: reported results
  source text: NACCO Industries, Inc. (the “Company”) issued a press release announcing the unaudited financial results for the three months ended March 31, 2024
  evidence_url: https://www.sec.gov/Archives/edgar/data/789933/000078993324000034/0000789933-24-000034-index.htm

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