{"schema_version":"secwatch.filing_event.v1","accession":"0001309402-26-000058","form_type":"8-K","ticker":"GPRE","cik":"0001309402","company_name":"Green Plains Inc.","filed_at":"2026-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.113510+00:00","generated_at":"2026-05-14T21:26:10.483236+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Green Plains swings to Q1 profit of $32.9M; raises 45Z credit EBITDA guidance to $200-225M","bullets":["Net income $32.9M ($0.42/diluted share) vs net loss $72.9M ($1.14) in Q1 2025.","Adjusted EBITDA $71.5M includes $55.2M from 45Z production tax credits net of discounts.","Revenue down 25.9% to $445.8M on lower ethanol volumes and disposal of Obion plant.","Raised full-year 45Z credit EBITDA guidance to $200-225M; plants ran at 97% utilization.","Early adopted ASU 2025-10; reclassifies 45Z credits as reduction of COGS, retroactively adjusted prior periods."],"urls":{"canonical":"https://secwatch.observer/filing/0001309402-26-000058","json":"https://secwatch.observer/filing/0001309402-26-000058.json","markdown":"https://secwatch.observer/filing/0001309402-26-000058.md","text":"https://secwatch.observer/filing/0001309402-26-000058.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1309402/000130940226000058/0001309402-26-000058-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1309402/000130940226000058/gpre-20260507.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-14T21:26:10.483236+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":"28d5c7f9a5ba3e43b59d12e2301704fb141c46ba","claim":"Green Plains Inc. reported the first quarter of 2026 results: revenue $445.8 million, net income $32.9 million, EPS $0.42 per diluted share. Guidance raised.","evidence_excerpt":"million, or $0.42 per diluted share compared to net loss attributable to the company of $(72.9) million or ($1.14) per diluted share, for the same period in 2025. Revenues were $445.8 million for the first quarter of 2026 compared with $601.5 million for the same period last year. EBITDA was $71.5 million compared to ($41.5) million for the same period in the prior","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1309402/000130940226000058/0001309402-26-000058-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the first quarter of 2026"},{"label":"Revenue","value":"$445.8 million"},{"label":"Net income","value":"$32.9 million"},{"label":"EPS","value":"$0.42 per diluted share"},{"label":"Guidance","value":"raised"},{"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"}