---
schema_version: "secwatch.filing_event.v1"
accession: "0001465740-24-000193"
form_type: "8-K"
ticker: "TWO"
cik: "0001465740"
company_name: "TWO HARBORS INVESTMENT CORP."
filed_at: "2024-10-28T23:59:59+00:00"
generated_at: "2026-05-30T09:38:47.759475+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Two Harbors Q3 comprehensive income $19.3M; GAAP net loss $250M; book value $14.93

## Summary
- Comprehensive income $19.3M ($0.18/share); GAAP net loss $250.3M ($2.42/share) due to mark-to-market on MSR and RMBS.
- Book value per common share $14.93, down from $15.19 in Q2; declared dividend $0.45; economic return on BV 1.3% for Q3.
- Settled $3.3B UPB of MSR acquisitions in Q3; post-quarter committed to purchase additional $2.1B UPB bulk.
- Launched direct-to-consumer originations: funded $22.4M UPB in first lien loans, brokered $7.5M in second lien.

## SEC filing metadata
- accession: 0001465740-24-000193
- form_type: 8-K
- ticker: TWO
- cik: 0001465740
- company_name: TWO HARBORS INVESTMENT CORP.
- filed_at: 2024-10-28T23:59:59+00:00
- event_type: earnings
- sentiment: neutral
- 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/1465740/000146574024000193/0001465740-24-000193-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1465740/000146574024000193/two-20241028.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001465740-24-000193
- JSON: https://secwatch.observer/filing/0001465740-24-000193.json
- Plain text: https://secwatch.observer/filing/0001465740-24-000193.txt

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