{"schema_version":"secwatch.filing_event.v1","accession":"0000091142-21-000136","form_type":"8-K","ticker":"AOS","cik":"0000091142","company_name":"SMITH A O CORP","filed_at":"2021-10-19T23:59:59+00:00","discovered_at":"2026-05-14T18:04:16.194848+00:00","generated_at":"2026-06-28T20:10:26.280004+00:00","sec_items":["8.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"A. O. Smith acquires Giant Factories for ~$192M; expands Canada water heater presence","bullets":["Purchase price ~$192M cash for Canada water-heater maker Giant Factories, with trailing sales of ~$105M.","Expected tax benefit of ~$6.5M yields a ~9.5x EBITDA multiple on projected 2023 adjusted EBITDA.","Deal expected neutral to Q4 2021 EPS due to purchase accounting, but accretive in first full year post-close.","Giant employs >300 people, operates two Montreal facilities; A. O. Smith cites expanded Canada presence and decarbonization.","A. O. Smith to discuss acquisition details on Q3 2021 earnings call Oct 28."],"urls":{"canonical":"https://secwatch.observer/filing/0000091142-21-000136","json":"https://secwatch.observer/filing/0000091142-21-000136.json","markdown":"https://secwatch.observer/filing/0000091142-21-000136.md","text":"https://secwatch.observer/filing/0000091142-21-000136.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/91142/000009114221000136/0000091142-21-000136-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/91142/000009114221000136/aos-20211019.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-28T20:10:26.280004+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}