{"schema_version":"secwatch.filing_event.v1","accession":"0000064040-23-000156","form_type":"8-K","ticker":"SPGI","cik":"0000064040","company_name":"S&P Global Inc.","filed_at":"2023-07-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.408934+00:00","generated_at":"2026-06-13T01:15:16.971835+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"S&P Global Q2: GAAP EPS down 44% to $1.60, adjusted EPS up 11% to $3.12","bullets":["Revenue increased 4%; adjusted revenue excl. Engineering Solutions up 7%. Subscription revenue +8% YoY.","GAAP diluted EPS $1.60 (down 44%), adjusted diluted EPS $3.12 (up 11%) due to prior-year gain on dispositions.","Adjusted operating profit margin decreased 100 bps to 46.2% due to low incentive compensation accruals in 2Q22.","Company reiterates full-year 2023 guidance for revenue, margin, EPS, and free cash flow; minor updates to expenses.","Engineering Solutions divestiture closed May 2; $1B ASR near completion, additional $500M ASR to be launched."],"urls":{"canonical":"https://secwatch.observer/filing/0000064040-23-000156","json":"https://secwatch.observer/filing/0000064040-23-000156.json","markdown":"https://secwatch.observer/filing/0000064040-23-000156.md","text":"https://secwatch.observer/filing/0000064040-23-000156.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/64040/000006404023000156/0000064040-23-000156-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/64040/000006404023000156/spgi-20230727.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T01:15:16.971835+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":"0d1b079c5ebd036d646c6349fd9f4a9d5183a8be","claim":"S&P Global Inc. reported the second quarter ended June 30, 2023 results: EPS GAAP diluted earnings per share $1.60; adjusted diluted earnings per share $3.12.","evidence_excerpt":"GAAP diluted earnings per share decreased 44% to $1.60 primarily due to a $556 million gain on dispositions in the second quarter of 2022.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/64040/000006404023000156/0000064040-23-000156-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the second quarter ended June 30, 2023"},{"label":"EPS","value":"GAAP diluted earnings per share $1.60; adjusted diluted earnings per share $3.12"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"8eff35f6bb63070e73d2e3507b5f1b79a430b5cc","claim":"S&P Global Inc. reported the full year 2023 results: revenue GAAP Revenue growth 10% - 12%; Adjusted Revenue growth 4% - 6%, EPS GAAP Diluted EPS $8.65 - $8.85; Adjusted Diluted EPS $12.35 - $12.55. Guidance reaffirmed.","evidence_excerpt":"second quarter 2023 results. This earnings release and supplemental materials are available at http://investor.spglobal.com/Quarterly-Earnings. • Reported revenue increased 4%; Adjusted revenue, excluding Engineering Solutions, increased 7%. Vitality revenue from new or enhanced products contributed 11% of reported revenue in Q2. • GAAP EPS decreased","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/64040/000006404023000156/0000064040-23-000156-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the full year 2023"},{"label":"Revenue","value":"GAAP Revenue growth 10% - 12%; Adjusted Revenue growth 4% - 6%"},{"label":"EPS","value":"GAAP Diluted EPS $8.65 - $8.85; Adjusted Diluted EPS $12.35 - $12.55"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"guidance update"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}