---
schema_version: "secwatch.filing_event.v1"
accession: "0001558370-24-014076"
form_type: "8-K"
ticker: "ARCB"
cik: "0000894405"
company_name: "ARCBEST CORP /DE/"
filed_at: "2024-11-01T23:59:59+00:00"
generated_at: "2026-05-30T07:10:43.509018+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# ArcBest Q3 GAAP EPS $4.23 includes $69.1M benefit; non-GAAP EPS $1.64 down 29% YoY

## Summary
- Revenue $1.06B (-6% YoY); asset-based segment revenue $709.7M (-5.8% per day).
- Non-GAAP net income $38.8M ($1.64 diluted EPS) vs $56.7M ($2.31) in Q3 2023.
- Reduced contingent consideration liability by $91.9M pre-tax ($69.1M after-tax) from 2021 acquisition earnout.
- Asset-based operating ratio 91.0% (non-GAAP) vs 88.8% a year ago; tonnage per day down 11.3%.
- Asset-light segment non-GAAP operating loss $3.9M, comparable to prior year; shipments per employee per day up 19.5%.

## SEC filing metadata
- accession: 0001558370-24-014076
- form_type: 8-K
- ticker: ARCB
- cik: 0000894405
- company_name: ARCBEST CORP /DE/
- filed_at: 2024-11-01T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/894405/000155837024014076/0001558370-24-014076-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/894405/000155837024014076/arcb-20241101x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558370-24-014076
- JSON: https://secwatch.observer/filing/0001558370-24-014076.json
- Plain text: https://secwatch.observer/filing/0001558370-24-014076.txt

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