{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-023512","form_type":"8-K","ticker":"ASRT","cik":"0001808665","company_name":"Assertio Holdings, Inc.","filed_at":"2023-02-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:46.677255+00:00","generated_at":"2026-06-19T07:13:35.137914+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Assertio preliminary Q4 2022 net product sales $49-50M (+54% YoY); net income $88-89M on tax benefit","bullets":["Full-year 2022 net product sales $154-155M (+41% YoY); adjusted EBITDA $101-102M.","Q4 2022 diluted EPS $1.32-1.33; adjusted EPS $0.31-0.32.","Cash from operations Q4 $26-27M, full year $78-79M; cash balance $64.9M at year end.","GAAP net income boosted by ~$80M tax benefit from reversal of deferred tax asset valuation allowance.","Company to provide initial 2023 outlook on March 8, 2023 earnings call."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-023512","json":"https://secwatch.observer/filing/0001104659-23-023512.json","markdown":"https://secwatch.observer/filing/0001104659-23-023512.md","text":"https://secwatch.observer/filing/0001104659-23-023512.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1808665/000110465923023512/0001104659-23-023512-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1808665/000110465923023512/tm237305d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-19T07:13:35.137914+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":"bc1c4b4644c00cfb306f58eff12edf2f878cdec4","claim":"Assertio Holdings, Inc. reported fourth quarter and full year 2022 ended December 31, 2022 results: revenue $49.0 to $50.0, net income $88.0 to $89.0, EPS $1.32 to $1.33.","evidence_excerpt":"and full year 2022 financial results are approximately as follows: (All amounts in $ millions other than per share amounts) Fourth Quarter 2022 Full Year 2022 Net Product Sales $49.0 to $50.0 $154.0 to $155.0 Total Operating Costs and Expenses $39.5 to $40.5 $116.5 to $117.5 Income Tax Benefit 1 $78.0 to $80.0 $78.0 to $80.0 Net Income $88.0 to $89.0 $109.0 to","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1808665/000110465923023512/0001104659-23-023512-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fourth quarter and full year 2022 ended December 31, 2022"},{"label":"Revenue","value":"$49.0 to $50.0"},{"label":"Net income","value":"$88.0 to $89.0"},{"label":"EPS","value":"$1.32 to $1.33"},{"label":"Result","value":"preliminary results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}