{"schema_version":"secwatch.filing_event.v1","accession":"0001709682-26-000017","form_type":"8-K","ticker":"CTOS","cik":"0001709682","company_name":"Custom Truck One Source, Inc.","filed_at":"2026-04-27T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.784224+00:00","generated_at":"2026-05-15T03:54:04.520868+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"CTOS Q1 revenue record $461.6M (+9.3% YoY); raises FY 2026 Adjusted EBITDA guidance to $415M-$440M","bullets":["Net loss narrowed to $4.1M from $17.8M YoY; Adjusted EBITDA $98.0M, up 33.4%.","SER rental fleet utilization 81.4% (+370bps YoY); average OEC on rent up 11.8%.","STEM equipment sales +4.4% YoY; backlog $411.3M, up ~23% from Q4 2025.","FY 2026 EBITDA guidance raised to $415M-$440M; levered FCF expected >$50M.","Net leverage 4.02x; target below 4x by year-end 2026, below 3x in 2027."],"urls":{"canonical":"https://secwatch.observer/filing/0001709682-26-000017","json":"https://secwatch.observer/filing/0001709682-26-000017.json","markdown":"https://secwatch.observer/filing/0001709682-26-000017.md","text":"https://secwatch.observer/filing/0001709682-26-000017.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1709682/000170968226000017/0001709682-26-000017-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1709682/000170968226000017/ctos-20260427.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T03:54:04.520868+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":"f9984f22dcf4e4527f0958fe48721e992e08c7c5","claim":"Custom Truck One Source, Inc. reported the three months ended March 31, 2026 results: revenue $461.6 million, net income Net loss of $4.1 million. Guidance raised.","evidence_excerpt":"infrastructure-related end markets, today reported financial results for the three months ended March 31, 2026. CTOS First-Quarter Highlights • Record first quarter revenue of $461.6 million, an increase of $39.4 million, or 9.3%, compared to the first quarter of 2025 • Increased Average OEC on rent by $141.4 million, or 11.8%, compared to the first quarter of 2025 •","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1709682/000170968226000017/0001709682-26-000017-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the three months ended March 31, 2026"},{"label":"Revenue","value":"$461.6 million"},{"label":"Net income","value":"Net loss of $4.1 million"},{"label":"Guidance","value":"raised"},{"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"}