---
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"
generated_at: "2026-06-06T18:47:10.746674+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Olin Q4 net income $52.9M ($0.43 EPS) vs $196.6M ($1.43) YoY; EBITDA $210.1M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000074303-24-000005
- JSON: https://secwatch.observer/filing/0000074303-24-000005.json
- Plain text: https://secwatch.observer/filing/0000074303-24-000005.txt

## Key facts
- Earnings Releases
  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.
  - Period: the fourth quarter ended December 31, 2023
  - Revenue: $1,614.6 million
  - Net income: $52.9 million
  - EPS: $0.43 per diluted share
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/74303/000007430324000005/0000074303-24-000005-index.htm
- Earnings Releases
  OLIN Corp reported full year 2023 results: net income $460.2 million, EPS $3.57 per diluted share.
  - Period: full year 2023
  - Net income: $460.2 million
  - EPS: $3.57 per diluted share
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/74303/000007430324000005/0000074303-24-000005-index.htm

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