{"schema_version":"secwatch.filing_event.v1","accession":"0000064040-23-000110","form_type":"8-K","ticker":"SPGI","cik":"0000064040","company_name":"S&P Global Inc.","filed_at":"2023-04-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.927905+00:00","generated_at":"2026-06-16T09:50:36.958578+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"S&P Global Q1 revenue $3.16B (+32%), adjusted EPS $3.15; reaffirms FY guidance","bullets":["Q1 reported revenue $3.16B (+32% YoY); GAAP net income $795M (-36%), GAAP EPS $2.47 (-45%).","Adjusted EPS $3.15 (+9% vs pro forma); adjusted operating margin 46.2% (+100 bps).","Ratings revenue $824M (-5%); transaction revenue down 6% on lower debt issuance.","Engineering Solutions divestiture to KKR expected to close May 2, 2023.","Full-year GAAP EPS guided $8.65-$8.85; adjusted EPS reaffirmed $12.35-$12.55."],"urls":{"canonical":"https://secwatch.observer/filing/0000064040-23-000110","json":"https://secwatch.observer/filing/0000064040-23-000110.json","markdown":"https://secwatch.observer/filing/0000064040-23-000110.md","text":"https://secwatch.observer/filing/0000064040-23-000110.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/64040/000006404023000110/0000064040-23-000110-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/64040/000006404023000110/spgi-20230427.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T09:50:36.958578+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":[{"claim_id":"a7f5719c05d996e5c9fadc13ded7d9a775071c9b","claim":"S&P Global Inc. reported first quarter ended March 31, 2023 results: revenue $3.16 billion, net income $795 million, EPS $2.47. Guidance reaffirmed.","evidence_excerpt":"S&P Global (NYSE: SPGI) today reported first quarter 2023 results with reported revenue of $3.16 billion, an increase of 32% compared to the same period last year, primarily due to the inclusion of IHS Markit businesses, partially offset by declines in Ratings revenue. GAAP net income decreased 36% to $795 million and GAAP diluted earnings per share decreased 45% to $2.47 primarily due to the gain on sale of CUSIP in the first quarter of 2022, and the increase in shares outstanding as a result of the merger with IHS Markit.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/64040/000006404023000110/0000064040-23-000110-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter ended March 31, 2023"},{"label":"Revenue","value":"$3.16 billion"},{"label":"Net income","value":"$795 million"},{"label":"EPS","value":"$2.47"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}