---
schema_version: "secwatch.filing_event.v1"
accession: "0001289308-23-000053"
form_type: "8-K"
ticker: "ENS"
cik: "0001289308"
company_name: "EnerSys"
filed_at: "2023-12-19T23:59:59+00:00"
generated_at: "2026-06-07T10:21:29.499916+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# EnerSys raises Q3 FY2024 adjusted EPS guidance to $2.50-$2.60 on increased Section 45X tax credits

## Summary
- Annual Section 45X tax credits now expected $120M-$160M, up from prior $80M-$120M.
- Q3 FY2024 adjusted diluted EPS guidance raised to $2.50-$2.60 from $1.80-$1.90.
- Increase driven by proposed Treasury regulations clarifying battery capacity calculation; credits reduce COGS.
- Retroactive impacts from Q4 FY2023 through Q3 FY2024 included in updated guidance.
- Sustained capex pauses from telecom/broadband customers partially offset gains.

## SEC filing metadata
- accession: 0001289308-23-000053
- form_type: 8-K
- ticker: ENS
- cik: 0001289308
- company_name: EnerSys
- filed_at: 2023-12-19T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1289308/000128930823000053/0001289308-23-000053-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1289308/000128930823000053/ens-20231219.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001289308-23-000053
- JSON: https://secwatch.observer/filing/0001289308-23-000053.json
- Plain text: https://secwatch.observer/filing/0001289308-23-000053.txt

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