{"schema_version":"secwatch.filing_event.v1","accession":"0001666138-24-000046","form_type":"8-K","ticker":"ATKR","cik":"0001666138","company_name":"Atkore Inc.","filed_at":"2024-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.497327+00:00","generated_at":"2026-06-02T18:56:32.123916+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Atkore reports Q2 net sales down 11.5% YoY; guidance cut to $850-900M EBITDA","bullets":["Net sales $792.9M (-11.5% YoY); GAAP EPS $3.67 vs $4.31; adjusted EPS $4.08 vs $4.87.","Adjusted EBITDA $211.9M (-23.2% YoY); full-year outlook lowered to $850-900M.","Electrical segment net sales down 13.2%, Safety & Infrastructure down 5.9%.","Quarterly dividend $0.32/share declared; $59M stock repurchased in Q2.","CEO cites HDPE and solar-related headwinds for guidance adjustment."],"urls":{"canonical":"https://secwatch.observer/filing/0001666138-24-000046","json":"https://secwatch.observer/filing/0001666138-24-000046.json","markdown":"https://secwatch.observer/filing/0001666138-24-000046.md","text":"https://secwatch.observer/filing/0001666138-24-000046.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1666138/000166613824000046/0001666138-24-000046-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1666138/000166613824000046/atkr-20240507.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T18:56:32.123916+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":"3af61082c237a8c83491ecb16e7c4f4e72dc6536","claim":"Atkore Inc. reported fiscal 2024 second quarter ended March 29, 2024 results: revenue $792.9 million, net income $138.0 million, EPS $3.67. Guidance lowered.","evidence_excerpt":"release is being furnished as Exhibit 99.1 and incorporated herein by reference. --- EX-99.1 (EX-99.1) --- Atkore Inc. Announces Second Quarter 2024 Results • Net sales of $792.9 million, down 11.5% versus prior year • Net income per diluted share decreased by $0.64 versus prior year to $3.67; Adjusted net income per diluted share decreased by $0.79 versus prior","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1666138/000166613824000046/0001666138-24-000046-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fiscal 2024 second quarter ended March 29, 2024"},{"label":"Revenue","value":"$792.9 million"},{"label":"Net income","value":"$138.0 million"},{"label":"EPS","value":"$3.67"},{"label":"Guidance","value":"lowered"},{"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"}