---
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"
generated_at: "2026-05-31T15:27:29.331227+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# PHINIA Q2 sales $868M (-2.1% YoY), net earnings $14M, EPS $0.31; adjusted EPS $0.88

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001968915-24-000021
- JSON: https://secwatch.observer/filing/0001968915-24-000021.json
- Plain text: https://secwatch.observer/filing/0001968915-24-000021.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.