---
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"
generated_at: "2026-06-06T20:58:33.241636+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# ATI changes pension accounting; FY 2023 adj. EPS guidance raised to $2.49-$2.59

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-24-001748
- JSON: https://secwatch.observer/filing/0001628280-24-001748.json
- Plain text: https://secwatch.observer/filing/0001628280-24-001748.txt

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