{"schema_version":"secwatch.filing_event.v1","accession":"0001968915-24-000003","form_type":"8-K","ticker":"PHIN","cik":"0001968915","company_name":"PHINIA INC.","filed_at":"2024-02-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.393574+00:00","generated_at":"2026-06-05T22:25:38.937169+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"PHINIA reports Q4 2023 net sales $882M (+3.6% YoY), diluted EPS $0.70; introduces 2024 guidance","bullets":["Q4 GAAP net sales $882M (+3.6% YoY); adjusted operating income $89M (10.4% margin).","Full year 2023 net sales $3.5B (+4.5%); GAAP diluted EPS $2.17; adjusted diluted EPS $4.13.","2024 full year guidance: net sales $3.42B–$3.57B; adjusted EBITDA $470M–$510M.","Q4 adjusted free cash flow $55M; repurchased $15M of shares in Q4, $24M full year.","Ended Q4 with $365M cash; net leverage below 1x EBITDA."],"urls":{"canonical":"https://secwatch.observer/filing/0001968915-24-000003","json":"https://secwatch.observer/filing/0001968915-24-000003.json","markdown":"https://secwatch.observer/filing/0001968915-24-000003.md","text":"https://secwatch.observer/filing/0001968915-24-000003.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1968915/000196891524000003/0001968915-24-000003-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1968915/000196891524000003/phin-20240221.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T22:25:38.937169+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":"a363a6468a105dce8a1ec1348bf7f585ebb9ae82","claim":"PHINIA INC. reported full year ended December 31, 2023 results: revenue U.S. GAAP net sales of $3,500 million, net income Net earnings of $102 million, EPS U.S. GAAP net earnings of $2.17 per diluted share. Guidance initiated.","evidence_excerpt":"Full Year 2023 Highlights: • U.S. GAAP net sales of $3,500 million, an increase of 4.5% compared with 2022.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1968915/000196891524000003/0001968915-24-000003-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"full year ended December 31, 2023"},{"label":"Revenue","value":"U.S. GAAP net sales of $3,500 million"},{"label":"Net income","value":"Net earnings of $102 million"},{"label":"EPS","value":"U.S. GAAP net earnings of $2.17 per diluted share"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"bf098e4079b9a6dcaa17eb555b3a7ce0c7d7799a","claim":"PHINIA INC. reported fourth quarter ended December 31, 2023 results: revenue U.S. GAAP net sales of $882 million, net income Net earnings of $33 million, EPS U.S. GAAP net earnings of $0.70 per diluted share. Guidance initiated.","evidence_excerpt":"PHINIA Inc. (NYSE: PHIN), a leader in premium fuel systems, electrical systems, and aftermarket products, today reported its fourth quarter and full year ended December 31, 2023 results. Fourth Quarter Highlights: • U.S. GAAP net sales of $882 million, an increase of 3.6% compared with Q4 2022.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1968915/000196891524000003/0001968915-24-000003-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fourth quarter ended December 31, 2023"},{"label":"Revenue","value":"U.S. GAAP net sales of $882 million"},{"label":"Net income","value":"Net earnings of $33 million"},{"label":"EPS","value":"U.S. GAAP net earnings of $0.70 per diluted share"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"c4c803b1be08cc225c373c22079768f3e053586d","claim":"PHINIA INC. updated its the year ended December 31, 2023 guidance (initiated).","evidence_excerpt":"On February 21, 2024 , PHINIA Inc. (the “Company”) issued a press release announcing its financial results for the year ended December 31, 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1968915/000196891524000003/0001968915-24-000003-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the year ended December 31, 2023"},{"label":"Guidance","value":"initiated"},{"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"}