{"schema_version":"secwatch.filing_event.v1","accession":"0000074303-24-000005","form_type":"8-K","ticker":"OLN","cik":"0000074303","company_name":"OLIN Corp","filed_at":"2024-01-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.849639+00:00","generated_at":"2026-06-06T18:47:10.746674+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Olin Q4 net income $52.9M ($0.43 EPS) vs $196.6M ($1.43) YoY; EBITDA $210.1M","bullets":["Sales $1,614.6M, down 18% YoY from $1,977.0M; adjusted EBITDA $210.1M vs $441.8M.","Chlor Alkali earnings $65.9M vs $252.3M; Epoxy loss of $23.1M vs income $30.5M; Winchester earnings up to $65.4M.","Value accelerator initiative negatively impacted Q4 results by ~$100M; management expects 2024 adjusted EBITDA improvement.","Repurchased 13.3M shares ($711.3M) in 2023; net debt $2.5B with leverage 1.9x EBITDA."],"urls":{"canonical":"https://secwatch.observer/filing/0000074303-24-000005","json":"https://secwatch.observer/filing/0000074303-24-000005.json","markdown":"https://secwatch.observer/filing/0000074303-24-000005.md","text":"https://secwatch.observer/filing/0000074303-24-000005.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/74303/000007430324000005/0000074303-24-000005-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/74303/000007430324000005/oln-20240125.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T18:47:10.746674+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":"5af914811f258d748c93b5e496bb9247b35129d6","claim":"OLIN Corp reported the fourth quarter ended December 31, 2023 results: revenue $1,614.6 million, net income $52.9 million, EPS $0.43 per diluted share.","evidence_excerpt":"Olin Corporation (NYSE: OLN) announced financial results for the fourth quarter ended December 31, 2023. Fourth quarter 2023 reported net income was $52.9 million, or $0.43 per diluted share, which compares to fourth quarter 2022 reported net income of $196.6 million, or $1.43 per diluted share. Fourth quarter 2023 adjusted EBITDA of $210.1 million excludes depreciation and amortization expense of $128.5 million, insurance recoveries of $22.0 million, and restructuring income of $2.4 million. Fourth quarter 2022 adjusted EBITDA was $441.8 million. Sales in the fourth quarter 2023 were $1,614.6 million, compared to $1,977.0 million in the fourth quarter 2022.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/74303/000007430324000005/0000074303-24-000005-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fourth quarter ended December 31, 2023"},{"label":"Revenue","value":"$1,614.6 million"},{"label":"Net income","value":"$52.9 million"},{"label":"EPS","value":"$0.43 per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"5dd35cdb4f87ebd2f8da0d77c081c1d707344b8b","claim":"OLIN Corp reported full year 2023 results: net income $460.2 million, EPS $3.57 per diluted share.","evidence_excerpt":"Full year 2023 reported net income was $460.2 million, or $3.57 per diluted share, which compares to full year 2022 reported net income of $1,326.9 million, or $8.94 per diluted share.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/74303/000007430324000005/0000074303-24-000005-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"full year 2023"},{"label":"Net income","value":"$460.2 million"},{"label":"EPS","value":"$3.57 per diluted share"},{"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"}