---
schema_version: "secwatch.filing_event.v1"
accession: "0001609804-24-000032"
form_type: "8-K"
ticker: "OEC"
cik: "0001609804"
company_name: "Orion S.A."
filed_at: "2024-11-07T23:59:59+00:00"
generated_at: "2026-05-30T03:35:06.503184+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Orion S.A. Q3 net loss $20.2M; adjusted EBITDA $80.1M (+4% YoY) on misappropriation charge

## Summary
- Net sales $463.4M, down $2.8M YoY; net loss $20.2M (diluted loss $0.35) vs net income $26.2M in Q3 2023.
- Adjusted EBITDA $80.1M, up 4% YoY; adjusted diluted EPS $0.47, down $0.02 YoY.
- Q3 results include $42.5M pre-tax loss from asset misappropriation (net of tax), a ($0.72) per share impact.
- Nine-month 2024 net sales $1,443.3M (+$17.6M); net income $27.0M; adjusted EBITDA $240.5M (-10%).

## SEC filing metadata
- accession: 0001609804-24-000032
- form_type: 8-K
- ticker: OEC
- cik: 0001609804
- company_name: Orion S.A.
- filed_at: 2024-11-07T23:59:59+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/1609804/000160980424000032/0001609804-24-000032-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1609804/000160980424000032/oec-20241107.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001609804-24-000032
- JSON: https://secwatch.observer/filing/0001609804-24-000032.json
- Plain text: https://secwatch.observer/filing/0001609804-24-000032.txt

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