{"schema_version":"secwatch.filing_event.v1","accession":"0000764764-26-000010","form_type":"8-K","ticker":null,"cik":"0000764764","company_name":"CATERPILLAR FINANCIAL SERVICES CORP","filed_at":"2026-04-30T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.710804+00:00","generated_at":"2026-05-15T01:21:06.762429+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Cat Financial Q1 revenue $947M (+10% YoY), profit $144M (+11% YoY)","bullets":["Revenue $947M (+10% YoY); profit $144M (+11% YoY).","Retail new business volume $3.19B (+8% YoY); driven by Mining, N America, Asia Pacific, Power.","Past dues 1.39% vs 1.58% YoY; allowance for credit losses $283M (0.86% of receivables).","Net write-offs $29M vs $20M YoY; estimated annual tax rate 26% vs 25%."],"urls":{"canonical":"https://secwatch.observer/filing/0000764764-26-000010","json":"https://secwatch.observer/filing/0000764764-26-000010.json","markdown":"https://secwatch.observer/filing/0000764764-26-000010.md","text":"https://secwatch.observer/filing/0000764764-26-000010.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/764764/000076476426000010/0000764764-26-000010-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/764764/000076476426000010/cfsc-20260430.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T01:21:06.762429+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":"406890949d23887ffb873653b31dd20db0f76c50","claim":"CATERPILLAR FINANCIAL SERVICES CORP reported first quarter ended March 31, 2026 results: revenue revenues of $947 million, net income profit was $144 million.","evidence_excerpt":"Cat Financial reported first-quarter 2026 revenues of $947 million, an increase of $87 million, or 10%, compared with $860 million in the first quarter of 2025. The increase in revenues was primarily due to a favorable impact from higher average earning assets. First-quarter 2026 profit was $144 million, an increase of $14 million, or 11%, compared with $130 million profit in the first quarter of 2025.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/764764/000076476426000010/0000764764-26-000010-index.htm","confidence":0.98,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter ended March 31, 2026"},{"label":"Revenue","value":"revenues of $947 million"},{"label":"Net income","value":"profit was $144 million"},{"label":"Result","value":"reported results"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}