{"schema_version":"secwatch.filing_event.v1","accession":"0001968915-24-000021","form_type":"8-K","ticker":"PHIN","cik":"0001968915","company_name":"PHINIA INC.","filed_at":"2024-07-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.295347+00:00","generated_at":"2026-05-31T15:27:29.331227+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 Q2 sales $868M (-2.1% YoY), net earnings $14M, EPS $0.31; adjusted EPS $0.88","bullets":["Net sales $868M, down 2.1% YoY; operating income $71M (+$15M YoY), operating margin 8.2%.","Net earnings $14M, $0.31 diluted EPS; adjusted EPS $0.88 (excl. $0.57 non-comparable items).","Adjusted EBITDA $117M, margin 13.6%; generated $108M adjusted free cash flow in Q2.","Repurchased $90M shares in Q2; $13M remaining on $150M repurchase program.","FY2024 guidance: net sales expected at low end of $3.42B-$3.58B; adjusted EBITDA $470M-$510M."],"urls":{"canonical":"https://secwatch.observer/filing/0001968915-24-000021","json":"https://secwatch.observer/filing/0001968915-24-000021.json","markdown":"https://secwatch.observer/filing/0001968915-24-000021.md","text":"https://secwatch.observer/filing/0001968915-24-000021.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1968915/000196891524000021/0001968915-24-000021-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1968915/000196891524000021/phin-20240730.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T15:27:29.331227+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}