{"schema_version":"secwatch.filing_event.v1","accession":"0001227654-24-000168","form_type":"8-K","ticker":"CMP","cik":"0001227654","company_name":"COMPASS MINERALS INTERNATIONAL INC","filed_at":"2024-09-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:12.388563+00:00","generated_at":"2026-05-31T04:11:08.879078+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Compass Minerals preliminary Q3 net loss $43.6M; updates FY2024 guidance, restatement ongoing","bullets":["Preliminary Q3 revenue $202.9M, net loss $43.6M ($1.05 loss per share), adj. net loss $42.1M ($1.01 loss per share).","Salt segment adj. EBITDA $41.6M ($28.05/ton); FY2024 Salt adj. EBITDA guidance raised to $215-$225M.","Plant Nutrition realized price $691.27/ton (+2% sequentially), rev $38.8M, adj. EBITDA $7.2M.","Historical accounting restatement related to Fortress acquisition continues; no material impact on core business fundamentals.","Liquidity $220.8M; net leverage 4.3x; credit agreement amended for delayed compliance certification."],"urls":{"canonical":"https://secwatch.observer/filing/0001227654-24-000168","json":"https://secwatch.observer/filing/0001227654-24-000168.json","markdown":"https://secwatch.observer/filing/0001227654-24-000168.md","text":"https://secwatch.observer/filing/0001227654-24-000168.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1227654/000122765424000168/0001227654-24-000168-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1227654/000122765424000168/cmp-20240917.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T04:11:08.879078+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"}