---
schema_version: "secwatch.filing_event.v1"
accession: "0000074303-26-000060"
form_type: "8-K"
ticker: "OLN"
cik: "0000074303"
company_name: "OLIN Corp"
filed_at: "2026-05-07T23:59:59+00:00"
generated_at: "2026-05-14T22:18:16.824661+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Olin Q1 net loss $83M; adjusted EBITDA $86.2M; Q2 guidance $160-200M

## Summary
- Net loss of $83.0M ($0.73/diluted) vs net income $1.4M in Q1 2025; adjusted EBITDA $86.2M vs $185.6M.
- Sales $1,583.0M down 3.7% YoY; Chlor Alkali segment loss $44.5M including $36.1M legacy litigation costs.
- Epoxy segment loss narrowed to $2.9M from $28.4M; Winchester sales up 21% but earnings fell to $15.2M.
- Q2 2026 adjusted EBITDA forecast $160M-$200M; dividend $0.20/share payable June 12, record May 14.
- Net debt ~$2.8B, net debt/EBITDA 5.1x; cash $192.2M.

## SEC filing metadata
- accession: 0000074303-26-000060
- form_type: 8-K
- ticker: OLN
- cik: 0000074303
- company_name: OLIN Corp
- filed_at: 2026-05-07T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/74303/000007430326000060/0000074303-26-000060-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/74303/000007430326000060/oln-20260507.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000074303-26-000060
- JSON: https://secwatch.observer/filing/0000074303-26-000060.json
- Plain text: https://secwatch.observer/filing/0000074303-26-000060.txt

## Source-grounded claims
- claim_id: 37255b77efb213a16db3e50b2fc6871adee256cc
  claim: OLIN Corp reported first quarter ended March 31, 2026 results: revenue $1,583.0 million, net income ($83.0) million, EPS ($0.73) per diluted share.
  evidence_excerpt: restructuring charges of $9.1 million and legacy litigation charges of $36.1 million. First quarter 2025 adjusted EBITDA was $185.6 million. Sales in the first quarter 2026 were $1,583.0 million, compared to $1,644.2 million in the first quarter 2025. Ken Lane, President and Chief Executive Officer, said, “During the first quarter, the Olin team delivered sequential
  evidence_url: https://www.sec.gov/Archives/edgar/data/74303/000007430326000060/0000074303-26-000060-index.htm
- claim_id: 56d04e8e064af14cce3109738d206cff1cc8e71e
  claim: OLIN Corp updated its second quarter 2026 guidance (reaffirmed).
  evidence_excerpt: Overall, second quarter 2026 adjusted EBITDA is forecast to be in the range of $160 million to $200 million,” Lane concluded.
  evidence_url: https://www.sec.gov/Archives/edgar/data/74303/000007430326000060/0000074303-26-000060-index.htm

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