{"schema_version":"secwatch.filing_event.v1","accession":"0000009389-24-000020","form_type":"8-K/A","ticker":"BALL","cik":"0000009389","company_name":"BALL Corp","filed_at":"2024-02-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:27.364923+00:00","generated_at":"2026-06-06T00:36:25.127410+00:00","sec_items":["8.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Ball completes sale of Aerospace to BAE Systems for $5.6B; pro forma shows lower earnings","bullets":["Completed on Feb 16, 2024 sale of Aerospace segment to BAE Systems for $5.6B; cash proceeds $5.47B.","Pro forma net earnings for 9M ended Sep 30, 2023: $368M (diluted EPS $1.16) vs reported $553M ($1.74).","Estimated pre-tax gain of ~$4.8B; transaction costs estimated at $85M, with $19M already incurred.","Pro forma 2022 net earnings: $515M (diluted EPS $1.61) vs reported $719M ($2.25).","Divestiture structured as asset sale for tax; estimated $1.0B current tax expense and $178M deferred tax reversal."],"urls":{"canonical":"https://secwatch.observer/filing/0000009389-24-000020","json":"https://secwatch.observer/filing/0000009389-24-000020.json","markdown":"https://secwatch.observer/filing/0000009389-24-000020.md","text":"https://secwatch.observer/filing/0000009389-24-000020.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/9389/000000938924000020/0000009389-24-000020-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/9389/000000938924000020/ball-20240216x8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T00:36:25.127410+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"}