{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-26-033648","form_type":"8-K","ticker":"AMTM","cik":"0002011286","company_name":"Amentum Holdings, Inc.","filed_at":"2026-05-11T21:05:44+00:00","discovered_at":"2026-05-11T21:08:00.274869+00:00","generated_at":"2026-05-11T21:12:19.377051+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Amentum Q2 FY2026 revenue $3.48B, net income $54M, issues $1.4B term loan","bullets":["Revenue $3.478B (flat YoY); net income $54M vs $4M; diluted EPS $0.22 vs $0.02.","Adjusted EBITDA $275M (+3% YoY); adjusted diluted EPS $0.60 (+13%).","Operating cash flow $225M; free cash flow $220M (up 315% YoY).","Backlog $47.8B; book-to-bill 1.2x (LTM 1.2x); full-year guidance reaffirmed.","Issued $1.4B Term Loan A; proceeds used to repay and reprice Term Loan B."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-033648","json":"https://secwatch.observer/filing/0001628280-26-033648.json","markdown":"https://secwatch.observer/filing/0001628280-26-033648.md","text":"https://secwatch.observer/filing/0001628280-26-033648.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2011286/000162828026033648/0001628280-26-033648-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2011286/000162828026033648/amtm-20260511.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-11T21:12:19.377051+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":[{"claim_id":"c1434baf2de3b5d3372137223147689228c842b4","claim":"Amentum Holdings, Inc. reported second quarter ended April 3, 2026 results: revenue $3,478, net income $54 million, EPS $0.22. Guidance reaffirmed.","evidence_excerpt":"value for our shareholders.” Summary Operating Results Three Months Ended (in millions, except per share data) April 3, 2026 March 28, 2025 % Change GAAP Measures: Revenues $3,478 $3,491 —% Operating income $151 $110 37% Net income $54 $4 1250% Diluted earnings per share $0.22 $0.02 1000% Non-GAAP Measures 1 : Adjusted EBITDA 1 $275 $268 3% Adjusted EBITDA","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2011286/000162828026033648/0001628280-26-033648-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter ended April 3, 2026"},{"label":"Revenue","value":"$3,478"},{"label":"Net income","value":"$54 million"},{"label":"EPS","value":"$0.22"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}