{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-24-001748","form_type":"8-K","ticker":"ATI","cik":"0001018963","company_name":"ATI INC","filed_at":"2024-01-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.122306+00:00","generated_at":"2026-06-06T20:58:33.241636+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"ATI changes pension accounting; FY 2023 adj. EPS guidance raised to $2.49-$2.59","bullets":["Voluntary accounting change: actuarial gains/losses on pension plans recognized immediately in annual earnings.","Full year 2023 Adjusted EPS range increased from $2.20-$2.30 to $2.49-$2.59 due to the change.","Cumulative effect on Jan 1, 2021: retained earnings decreased $1.07B with offset to accumulated other comprehensive loss.","Q4 2023 Adjusted EPS guidance unchanged at $0.57-$0.67; pension annuitizations offset the change.","Prior periods retrospectively adjusted; unaudited financial statements for 2021-2023 YTD furnished."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-24-001748","json":"https://secwatch.observer/filing/0001628280-24-001748.json","markdown":"https://secwatch.observer/filing/0001628280-24-001748.md","text":"https://secwatch.observer/filing/0001628280-24-001748.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1018963/000162828024001748/0001628280-24-001748-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1018963/000162828024001748/ati-20240119.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T20:58:33.241636+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}