{"schema_version":"secwatch.filing_event.v1","accession":"0001227654-24-000101","form_type":"8-K","ticker":"CMP","cik":"0001227654","company_name":"COMPASS MINERALS INTERNATIONAL INC","filed_at":"2024-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.608297+00:00","generated_at":"2026-06-02T16:28:33.042082+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Compass Minerals suspends dividend, posts Q2 net loss of $48M amid mild winter and Fortress headwinds","bullets":["Q2 revenue $364M, down 11.5% YoY; net loss $48M ($1.16 diluted) vs loss $21.6M a year ago.","Board suspends dividends indefinitely, freeing ~$25M annually to prioritize debt reduction.","Salt segment volumes fell 21% YoY; adjusted EBITDA per ton improved 19% to $23.95.","Recorded $55.6M impairment on Fortress goodwill/intangibles due to magnesium chloride fire-retardant uncertainty.","FY2024 total adj. EBITDA guidance narrowed to $160-191M; Goderich mine curtails output, laying off ~22% of workforce."],"urls":{"canonical":"https://secwatch.observer/filing/0001227654-24-000101","json":"https://secwatch.observer/filing/0001227654-24-000101.json","markdown":"https://secwatch.observer/filing/0001227654-24-000101.md","text":"https://secwatch.observer/filing/0001227654-24-000101.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1227654/000122765424000101/0001227654-24-000101-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1227654/000122765424000101/cmp-20240507.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T16:28:33.042082+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":"17785c972d25a56ff4cb732af32400308bdfff83","claim":"COMPASS MINERALS INTERNATIONAL INC reported fiscal 2024 second quarter results: revenue $ 364.0, net income $(48.0), EPS $(1.16).","evidence_excerpt":"across all operating sites. QUARTERLY FINANCIAL RESULTS Three Months Ended March 31, Six Months Ended March 31, (in millions, except per share data) 2024 2023 2024 2023 Revenue $ 364.0 $ 411.1 $ 705.7 $ 763.5 Operating (loss) earnings (45.8) 47.9 (101.1) 75.8 Adjusted operating earnings * 65.4 50.8 87.4 79.0 Adjusted EBITDA * 87.3 77.4 146.7 139.2 Net loss","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1227654/000122765424000101/0001227654-24-000101-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fiscal 2024 second quarter"},{"label":"Revenue","value":"$ 364.0"},{"label":"Net income","value":"$(48.0)"},{"label":"EPS","value":"$(1.16)"},{"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"}