---
schema_version: "secwatch.filing_event.v1"
accession: "0001428205-24-000102"
form_type: "8-K"
ticker: "ARR"
cik: "0001428205"
company_name: "Armour Residential REIT, Inc."
filed_at: "2024-04-25T23:59:59+00:00"
generated_at: "2026-06-03T07:48:02.576561+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# ARMOUR Q1 GAAP EPS $0.24, down from $1.96 Q4; book value falls to $22.07

## Summary
- GAAP net income to common was $11.5M ($0.24/sh) vs $96.6M ($1.96/sh) in Q4 2023 due to sharp MBS losses.
- Distributable Earnings to common (non-GAAP) $40.4M ($0.82/sh), down from $52.5M ($1.07/sh) sequentially.
- Book value per common share $22.07, decreased from $22.54 at Dec 31; estimated BV $20.48 as of Apr 23.
- Included $9.0M non-recurring professional fees related to Special Committee internal investigation.
- Common dividends maintained at $0.24/sh monthly; declared $0.24 for May 15 and May 28 pay dates.

## SEC filing metadata
- accession: 0001428205-24-000102
- form_type: 8-K
- ticker: ARR
- cik: 0001428205
- company_name: Armour Residential REIT, Inc.
- filed_at: 2024-04-25T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1428205/000142820524000102/0001428205-24-000102-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1428205/000142820524000102/arr-20240425.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001428205-24-000102
- JSON: https://secwatch.observer/filing/0001428205-24-000102.json
- Plain text: https://secwatch.observer/filing/0001428205-24-000102.txt

## Key facts
- Earnings Releases
  Armour Residential REIT, Inc. reported the fiscal quarter ended March 31, 2024 results: revenue $5.3 million, net income $11.5 million, EPS $0.24 per common share.
  - Period: the fiscal quarter ended March 31, 2024
  - Revenue: $5.3 million
  - Net income: $11.5 million
  - EPS: $0.24 per common share
  - Result: reported results
  source text: ARMOUR Residential REIT, INC. ANNOUNCES Q1 RESULTS AND March 31, 2024 FINANCIAL POSITION VERO BEACH, Florida -- April 25, 2024 -- ARMOUR Residential REIT, Inc. (NYSE: ARR and ARR PRC) (“ARMOUR” or the “Company”) today announced the Company's unaudited Q1 results and March 31, 2024 financial position. ARMOUR's Q1 2024 Results ◦ GAAP net income available to common stockholders of $11.5 million or $0.24 per common share. ◦ Net interest income of $5.3 million.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1428205/000142820524000102/0001428205-24-000102-index.htm

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