{"schema_version":"secwatch.filing_event.v1","accession":"0001163302-24-000019","form_type":"8-K","ticker":null,"cik":"0001163302","company_name":"UNITED STATES STEEL CORP","filed_at":"2024-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.497353+00:00","generated_at":"2026-06-02T23:57:11.158397+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"US Steel Q1 2024: adjusted EPS $0.82, in-line with guidance; EBITDA $414M vs ~$425M guidance","bullets":["Net earnings $171M ($0.68 diluted) vs $199M ($0.78) in Q1 2023, a 14% decline.","Adjusted net earnings $206M ($0.82) vs $195M ($0.77) YoY; adjusted EBITDA $414M vs guidance ~$425M.","Guidance for adjusted EPS was $0.80–$0.84; actual $0.82 includes ~$0.04 unfavorable inventory impact.","Segments: North American Flat-Rolled and Mini Mill EBITDA up sequentially; Tubular remains strong despite softer market."],"urls":{"canonical":"https://secwatch.observer/filing/0001163302-24-000019","json":"https://secwatch.observer/filing/0001163302-24-000019.json","markdown":"https://secwatch.observer/filing/0001163302-24-000019.md","text":"https://secwatch.observer/filing/0001163302-24-000019.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1163302/000116330224000019/0001163302-24-000019-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1163302/000116330224000019/x-20240502.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T23:57:11.158397+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":"a994439f667b88cc4b01089110f1b0787167bc41","claim":"UNITED STATES STEEL CORP reported first quarter 2024 results: net income $171 million, or $0.68 per diluted share, EPS $0.68 per diluted share.","evidence_excerpt":"United States Steel Corporation Reports First Quarter 2024 Results • First quarter 2024 net earnings of $171 million, or $0.68 per diluted share. • First quarter 2024 adjusted net earnings of $206 million, or $0.82 per diluted share. Includes an approximately $0.04 per diluted share unfavorable inventory impact versus our March 18 adjusted net earnings per diluted share guidance of between $0.80 and $0.84 per diluted share. • First quarter 2024 adjusted EBITDA of $414 million.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1163302/000116330224000019/0001163302-24-000019-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter 2024"},{"label":"Net income","value":"$171 million, or $0.68 per diluted share"},{"label":"EPS","value":"$0.68 per diluted share"},{"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"}