{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-015482","form_type":"8-K/A","ticker":"CLB","cik":"0001958086","company_name":"Core Laboratories Inc. /DE/","filed_at":"2024-02-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.372807+00:00","generated_at":"2026-06-06T01:32:20.812436+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Core Laboratories amends Q4 2023 results; net income cut by $4.3M on tax error","bullets":["Q4 2023 GAAP net income restated to $2.2M from $6.5M; diluted EPS revised to $0.05 from $0.14.","FY 2023 GAAP net income restated to $36.7M from $40.9M; diluted EPS revised to $0.77 from $0.86.","Understated income tax expense of $4.3M in Q4 due to reassessment of foreign tax credits after redomestication.","Revenue, operating income, and cash from operations unchanged; ROIC revised from 13.4% to 12.0%.","Management reaffirms Q1 2024 effective tax rate guidance of 20%."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-015482","json":"https://secwatch.observer/filing/0000950170-24-015482.json","markdown":"https://secwatch.observer/filing/0000950170-24-015482.md","text":"https://secwatch.observer/filing/0000950170-24-015482.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1958086/000095017024015482/0000950170-24-015482-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1958086/000095017024015482/clb-20240131.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T01:32:20.812436+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":"52b9a4590cf9f52c0cd75e1331f895acb82fc3b3","claim":"Core Laboratories Inc. /DE/ reported for the quarter and year ended December 31, 2023 results: revenue $128,210, net income $2,434, EPS $0.05.","evidence_excerpt":"OF OPERATIONS (In thousands, except per share data) (Unaudited) Quarter Ended % Variance December 31, 2023 September 30, 2023 December 31, 2022 vs. Q3-2023 vs. Q4-2022 REVENUE $ 128,210 $ 125,343 $ 127,571 2.3% 0.5% OPERATING EXPENSES: Costs of services and product sales 101,517 96,617 99,816 5.1% 1.7% General and administrative expense 8,665 9,452 8,724 (8.3)%","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1958086/000095017024015482/0000950170-24-015482-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"for the quarter and year ended December 31, 2023"},{"label":"Revenue","value":"$128,210"},{"label":"Net income","value":"$2,434"},{"label":"EPS","value":"$0.05"},{"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"}