{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-099502","form_type":"8-K/A","ticker":"SW","cik":"0002005951","company_name":"Smurfit Westrock plc","filed_at":"2024-09-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.345726+00:00","generated_at":"2026-05-31T05:03:56.162241+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"WestRock pre-merger results: net sales $14.15B for 9 months; net income $75.2M","bullets":["WestRock net sales $14.15B for 9 months ended June 30, 2024, down 7.6% from $15.32B prior year.","Net income attributable to common stockholders $75.2M vs $1.76B loss prior year, which included $1.89B goodwill impairment.","Diluted EPS $0.29 for 9 months vs loss per share of $6.88 in prior year.","Q3 FY2024 net income $82.1M (EPS $0.32) vs $202.0M (EPS $0.79) prior year, down 59%.","Operating cash flow $726.9M vs $1.24B prior year; capex $823.2M."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-099502","json":"https://secwatch.observer/filing/0001104659-24-099502.json","markdown":"https://secwatch.observer/filing/0001104659-24-099502.md","text":"https://secwatch.observer/filing/0001104659-24-099502.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2005951/000110465924099502/0001104659-24-099502-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2005951/000110465924099502/tm2423860d1_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T05:03:56.162241+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"}