{"schema_version":"secwatch.filing_event.v1","accession":"0001968915-25-000059","form_type":"8-K","ticker":"PHIN","cik":"0001968915","company_name":"PHINIA INC.","filed_at":"2025-10-21T23:59:59+00:00","discovered_at":"2026-05-14T18:02:41.176290+00:00","generated_at":"2026-05-17T03:06:02.620652+00:00","sec_items":["1.01"],"event_type":"litigation","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"PHINIA settles tax dispute with BorgWarner, records $39M loss in Q3 2025","bullets":["PHINIA to pay BorgWarner $78M total: $31M in Q4 2025, $21M in Q1 2026, $26M as refunds received.","BorgWarner to pay PHINIA ~$7M in Q4 2025 for pre-spin corporate income tax reimbursement.","PHINIA expects up to ~$29M cash from R&D credits by end of 2026 under amended Tax Matters Agreement.","PHINIA records ~$39M Q3 2025 loss for settlement; plans to exclude as a separation-related charge."],"urls":{"canonical":"https://secwatch.observer/filing/0001968915-25-000059","json":"https://secwatch.observer/filing/0001968915-25-000059.json","markdown":"https://secwatch.observer/filing/0001968915-25-000059.md","text":"https://secwatch.observer/filing/0001968915-25-000059.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1968915/000196891525000059/0001968915-25-000059-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1968915/000196891525000059/phin-20251015.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T03:06:02.620652+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"}