{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-24-197944","form_type":"8-K","ticker":"CLMT","cik":"0002013745","company_name":"Calumet, Inc. /DE","filed_at":"2024-08-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.357987+00:00","generated_at":"2026-05-31T10:33:43.833153+00:00","sec_items":["2.02","8.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"low","headline":"Calumet discloses pro forma net loss of $80.7M for H1 2024 after conversion","bullets":["Pro forma net loss of $80.7M ($0.94 EPS) for six months ended June 30, 2024.","Pro forma net income of $47.1M ($0.55 EPS) for year ended Dec 31, 2023.","Conversion from partnership to corporation completed July 10, 2024.","Pro forma adjustments include $3-5M conversion costs and $159M deferred tax asset with full valuation allowance."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-24-197944","json":"https://secwatch.observer/filing/0001193125-24-197944.json","markdown":"https://secwatch.observer/filing/0001193125-24-197944.md","text":"https://secwatch.observer/filing/0001193125-24-197944.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2013745/000119312524197944/0001193125-24-197944-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2013745/000119312524197944/d741275d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T10:33:43.833153+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}