{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-036589","form_type":"8-K","ticker":"WS","cik":"0001968487","company_name":"Worthington Steel, Inc.","filed_at":"2024-03-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.393116+00:00","generated_at":"2026-06-04T08:09:22.636251+00:00","sec_items":["2.02","5.02","8.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Worthington Steel Q3 net earnings surge to $49M ($0.98/sh) from $5.4M YoY; declares $0.16 dividend","bullets":["Net earnings $49.0M ($0.98 diluted EPS) vs $5.4M ($0.11) in Q3 FY2023; net sales $805.8M, up 3% YoY.","Quarterly dividend of $0.16 per share declared, payable June 28, 2024 to holders of record June 14, 2024.","Special performance share awards for CEO Gilmore ($2.5M target), Exec Chairman Blystone ($1M), COO Klingler ($750k), CFO Adams ($700k) tied to 3-year ATSR and 5-year retention.","Awards vest in one-third increments on 3rd, 4th, and 5th anniversaries if performance condition met; threshold at 50% of target, max at 150%."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-036589","json":"https://secwatch.observer/filing/0000950170-24-036589.json","markdown":"https://secwatch.observer/filing/0000950170-24-036589.md","text":"https://secwatch.observer/filing/0000950170-24-036589.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1968487/000095017024036589/0000950170-24-036589-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1968487/000095017024036589/ws-20240320.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T08:09:22.636251+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":"62aff55714cd03c008b2864d2cce57ad898964be","claim":"Worthington Steel, Inc. reported the three months ended February 29, 2024 (the third quarter of fiscal 2024) and the nine months ended February 29, 2024 results: revenue $805.8 million, net income $49.0 million, EPS $0.98 per diluted share.","evidence_excerpt":"Worthington Steel, Inc. (NYSE: WS) today reported financial results for the fiscal 2024 third quarter ended February 29, 2024. The Company reported net sales of $805.8 million and net earnings attributable to controlling interest of $49.0 million, or $0.98 per diluted share, for its fiscal 2024 third quarter.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1968487/000095017024036589/0000950170-24-036589-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the three months ended February 29, 2024 (the third quarter of fiscal 2024) and the nine months ended February 29, 2024"},{"label":"Revenue","value":"$805.8 million"},{"label":"Net income","value":"$49.0 million"},{"label":"EPS","value":"$0.98 per diluted share"},{"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"}