---
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"
generated_at: "2026-05-31T10:33:43.833153+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "low"
source: SEC EDGAR
---

# Calumet discloses pro forma net loss of $80.7M for H1 2024 after conversion

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: low
- sec_items: 2.02, 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-24-197944
- JSON: https://secwatch.observer/filing/0001193125-24-197944.json
- Plain text: https://secwatch.observer/filing/0001193125-24-197944.txt

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