---
schema_version: "secwatch.filing_event.v1"
accession: "0001628280-26-030054"
form_type: "8-K"
ticker: "ATKR"
cik: "0001666138"
company_name: "Atkore Inc."
filed_at: "2026-05-05T23:59:59+00:00"
generated_at: "2026-05-14T23:26:26.958684+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Atkore Q2: net loss $(3.65)/share, Adj EPS $1.23; $136.5M antitrust settlement, divests HDPE & Belgium

## Summary
- Net sales $731.4M (+4.2% YoY); Electrical +8.1%, Safety & Infrastructure -4.9%.
- GAAP net loss $124.1M vs $50.1M loss prior year; adjusted EBITDA $81.1M (-30.4%).
- Recorded $136.5M litigation settlement expense in Q2 for PVC antitrust class action.
- Divested HDPE Pipe & Conduit to Infra Pipes (retained 10% equity, $28M cash) and Belgium coating businesses in April.
- Maintains FY2026 Adj EBITDA outlook $340-360M and Adj EPS $5.05-5.55; declares $0.33 dividend.

## SEC filing metadata
- accession: 0001628280-26-030054
- form_type: 8-K
- ticker: ATKR
- cik: 0001666138
- company_name: Atkore Inc.
- filed_at: 2026-05-05T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1666138/000162828026030054/0001628280-26-030054-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1666138/000162828026030054/atkr-20260505.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-26-030054
- JSON: https://secwatch.observer/filing/0001628280-26-030054.json
- Plain text: https://secwatch.observer/filing/0001628280-26-030054.txt

## Source-grounded claims
- claim_id: af63d33d99ce397bca2637758d0f22090d39a82b
  claim: Atkore Inc. reported fiscal 2026 second quarter ended March 27, 2026 results: revenue $731.4 million, net income a net loss of $124.1 million, EPS $(3.65) per diluted share.
  evidence_excerpt: Atkore Inc. Announces Second Quarter 2026 Results • Net sales of $731.4 million, up 4.2% versus prior year • Net loss per diluted share decreased by $2.19 versus prior year to a net loss per share of $(3.65); Adjusted net income per diluted share decreased by $0.81 versus prior year to $1.23 • Net loss decreased by $74.0 million versus prior year to a net loss of $124.1 million
  evidence_url: https://www.sec.gov/Archives/edgar/data/1666138/000162828026030054/0001628280-26-030054-index.htm
- claim_id: e4f1c431f16d7f195936edc830921519517d47c3
  claim: Atkore Inc. reported 2026 full-year results: EPS $5.05 to $5.55. Guidance reaffirmed.
  evidence_excerpt: Maintaining 2026 full-year Adjusted EBITDA outlook of $340 to $360 million, and; full-year Adjusted net income per diluted share outlook of $5.05 to $5.55
  evidence_url: https://www.sec.gov/Archives/edgar/data/1666138/000162828026030054/0001628280-26-030054-index.htm

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