---
schema_version: "secwatch.filing_event.v1"
accession: "0001968915-26-000068"
form_type: "8-K"
ticker: "PHIN"
cik: "0001968915"
company_name: "PHINIA INC."
filed_at: "2026-04-30T23:59:59+00:00"
generated_at: "2026-05-15T01:10:49.982593+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# PHINIA Q1 sales $878M (+10.3% YoY), adj. EPS $1.29 (+37%), reaffirms FY outlook

## Summary
- Net sales $878M (+10.3% YoY); net earnings $37M (margin 4.2%); adjusted EBITDA $115M (margin 13.1%).
- Adjusted diluted EPS $1.29, up >37% YoY; returned $67M to shareholders via buybacks and dividends.
- Record Q1 adjusted free cash flow of $42M; cash $328M, total debt $992M.
- FY 2026 guidance reaffirmed: net sales $3.52-3.72B, adjusted EBITDA $485-525M, adj. FCF $200-240M.
- Strategic wins: CNG fuel rail, jet fuel injector for drones, Chinese OEM luxury SUV, aftermarket expansion.

## SEC filing metadata
- accession: 0001968915-26-000068
- form_type: 8-K
- ticker: PHIN
- cik: 0001968915
- company_name: PHINIA INC.
- filed_at: 2026-04-30T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- 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/1968915/000196891526000068/0001968915-26-000068-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1968915/000196891526000068/phin-20260430.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001968915-26-000068
- JSON: https://secwatch.observer/filing/0001968915-26-000068.json
- Plain text: https://secwatch.observer/filing/0001968915-26-000068.txt

## Key facts
- Earnings Releases
  PHINIA INC. reported first quarter ended March 31, 2026 results: revenue $878 million, net income $37 million, EPS $0.96.
  - Period: first quarter ended March 31, 2026
  - Revenue: $878 million
  - Net income: $37 million
  - EPS: $0.96
  - Result: reported results
  source text: First Quarter Highlights: • Net sales of $878 million, an increase of 10.3% compared with Q1 2025. ◦ Excluding the impacts of foreign currency and the acquisition of SEM, increases of $39 million and $14 million, respectively, net sales increased $29 million or 3.6%, primarily driven by volumes in Asia and the Americas and tariff recoveries. • Net earnings of $37 million and net margin of 4.2%, representing a year-over-year increase of $11 million and 90 basis points (bps), respectively. • Adjusted EBITDA of $115 million with adjusted EBITDA margin of 13.1%, representing a year-over-year increase of $12 million and 20 bps, primarily driven by supplier savings and overhead cost control measures and net tariff recoveries. • Net earnings per diluted share of $0.96. ◦ Adjusted net earnings per diluted share of $1.29 (excluding $0.33 per diluted share related to non-operating items detailed in the non-GAAP appendix below), reflecting the operational increases detailed above and a reduction
  evidence_url: https://www.sec.gov/Archives/edgar/data/1968915/000196891526000068/0001968915-26-000068-index.htm
- Earnings Releases
  PHINIA INC. reported 2026 Full Year results: revenue $3.52 billion to $3.72 billion, net income $165 million to $195 million. Guidance reaffirmed.
  - Period: 2026 Full Year
  - Revenue: $3.52 billion to $3.72 billion
  - Net income: $165 million to $195 million
  - Guidance: reaffirmed
  - Result: guidance update
  source text: 2026 Full Year Guidance: The Company continues to expect 2026 net sales of $3.52 billion to $3.72 billion. This implies a year-over-year growth of 1% to 7% in 2026. The Company’s net earnings and adjusted EBITDA are projected to be $165 million to $195 million and $485 million to $525 million, respectively, with net earnings margin of 4.7% to 5.2% and adjusted EBITDA margin of 13.7% to 14.3%.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1968915/000196891526000068/0001968915-26-000068-index.htm

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