---
schema_version: "secwatch.filing_event.v1"
accession: "0000950170-24-015482"
form_type: "8-K/A"
ticker: "CLB"
cik: "0001958086"
company_name: "Core Laboratories Inc. /DE/"
filed_at: "2024-02-15T23:59:59+00:00"
generated_at: "2026-06-06T01:32:20.812436+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Core Laboratories amends Q4 2023 results; net income cut by $4.3M on tax error

## Summary
- Q4 2023 GAAP net income restated to $2.2M from $6.5M; diluted EPS revised to $0.05 from $0.14.
- FY 2023 GAAP net income restated to $36.7M from $40.9M; diluted EPS revised to $0.77 from $0.86.
- Understated income tax expense of $4.3M in Q4 due to reassessment of foreign tax credits after redomestication.
- Revenue, operating income, and cash from operations unchanged; ROIC revised from 13.4% to 12.0%.
- Management reaffirms Q1 2024 effective tax rate guidance of 20%.

## SEC filing metadata
- accession: 0000950170-24-015482
- form_type: 8-K/A
- ticker: CLB
- cik: 0001958086
- company_name: Core Laboratories Inc. /DE/
- filed_at: 2024-02-15T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1958086/000095017024015482/0000950170-24-015482-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1958086/000095017024015482/clb-20240131.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-24-015482
- JSON: https://secwatch.observer/filing/0000950170-24-015482.json
- Plain text: https://secwatch.observer/filing/0000950170-24-015482.txt

## Key facts
- Earnings Releases
  Core Laboratories Inc. /DE/ reported for the quarter and year ended December 31, 2023 results: revenue $128,210, net income $2,434, EPS $0.05.
  - Period: for the quarter and year ended December 31, 2023
  - Revenue: $128,210
  - Net income: $2,434
  - EPS: $0.05
  - Result: reported results
  source text: OF OPERATIONS (In thousands, except per share data) (Unaudited) Quarter Ended % Variance December 31, 2023 September 30, 2023 December 31, 2022 vs. Q3-2023 vs. Q4-2022 REVENUE $ 128,210 $ 125,343 $ 127,571 2.3% 0.5% OPERATING EXPENSES: Costs of services and product sales 101,517 96,617 99,816 5.1% 1.7% General and administrative expense 8,665 9,452 8,724 (8.3)%
  evidence_url: https://www.sec.gov/Archives/edgar/data/1958086/000095017024015482/0000950170-24-015482-index.htm

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