---
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"
generated_at: "2026-06-02T23:57:11.158397+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# US Steel Q1 2024: adjusted EPS $0.82, in-line with guidance; EBITDA $414M vs ~$425M guidance

## Summary
- 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.

## SEC filing metadata
- accession: 0001163302-24-000019
- form_type: 8-K
- cik: 0001163302
- company_name: UNITED STATES STEEL CORP
- filed_at: 2024-05-02T23:59:59+00:00
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001163302-24-000019
- JSON: https://secwatch.observer/filing/0001163302-24-000019.json
- Plain text: https://secwatch.observer/filing/0001163302-24-000019.txt

## Key facts
- Earnings Releases
  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.
  - Period: first quarter 2024
  - Net income: $171 million, or $0.68 per diluted share
  - EPS: $0.68 per diluted share
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1163302/000116330224000019/0001163302-24-000019-index.htm

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