{"schema_version":"secwatch.filing_event.v1","accession":"0001808665-23-000018","form_type":"8-K","ticker":"ASRT","cik":"0001808665","company_name":"Assertio Holdings, Inc.","filed_at":"2023-03-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:46.677706+00:00","generated_at":"2026-06-18T08:40:15.027035+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Assertio Q4 net product sales $49.9M (+55% YoY); net income $88.6M; guides 2023 revenue $150-160M","bullets":["Net product sales Q4 $49.9M (+55% YoY); full year $155.1M (+42% YoY).","GAAP net income Q4 $88.6M (vs $4.6M) includes $80.4M tax benefit from valuation allowance reversal.","Adjusted EBITDA Q4 $33.4M (up from $17.8M); full year $101.6M (up from $48.8M).","2023 guidance: net product sales $150-160M, Adjusted EBITDA $85-93M; Q1 revenue $36-38M.","Feb 2023 debt exchange reduced debt 42.9%, saves $2M annual interest, accretive $0.02 to EPS."],"urls":{"canonical":"https://secwatch.observer/filing/0001808665-23-000018","json":"https://secwatch.observer/filing/0001808665-23-000018.json","markdown":"https://secwatch.observer/filing/0001808665-23-000018.md","text":"https://secwatch.observer/filing/0001808665-23-000018.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1808665/000180866523000018/0001808665-23-000018-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1808665/000180866523000018/asrt-20230308.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-18T08:40:15.027035+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":"0ff22b7c736ca0978d88eaebcd35faf385e561e9","claim":"Assertio Holdings, Inc. updated its 2023 full year guidance (initiated).","evidence_excerpt":"Assertio announced its initial 2023 operating guidance as follows: Net Product Sales (GAAP) $150.0 Million to $160.0 Million Adjusted EBITDA (Non-GAAP) 3 $85.0 Million to $93.0 Million","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1808665/000180866523000018/0001808665-23-000018-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"2023 full year"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"guidance update"}],"fact_type":"earnings_release"},{"claim_id":"30c85eb1e7a5d9898c0044b3fbde46b7a71460fa","claim":"Assertio Holdings, Inc. reported financial results for three months ended December 31, 2022.","evidence_excerpt":"On March 8, 2023, Assertio Holdings, Inc. (the “Company”) issued a press release announcing its financial results for the fourth quarter and fiscal year ended December 31, 2022.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1808665/000180866523000018/0001808665-23-000018-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three months ended December 31, 2022"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"e7f855d7fdb017afb42471051e654dc8dad53a6a","claim":"Assertio Holdings, Inc. reported financial results for twelve months ended December 31, 2022.","evidence_excerpt":"On March 8, 2023, Assertio Holdings, Inc. (the “Company”) issued a press release announcing its financial results for the fourth quarter and fiscal year ended December 31, 2022.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1808665/000180866523000018/0001808665-23-000018-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"twelve months ended December 31, 2022"},{"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"}