{"schema_version":"secwatch.filing_event.v1","accession":"0001376139-23-000044","form_type":"8-K","ticker":"CVI","cik":"0001376139","company_name":"CVR ENERGY INC","filed_at":"2023-07-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.736947+00:00","generated_at":"2026-06-12T21:52:53.209452+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"CVR Energy Q2 2023 net income down 21% to $130M; declares $1.00 special dividend","bullets":["Net income $130M ($1.29 diluted EPS) vs $165M ($1.64) in Q2 2022; adjusted EPS $1.64 vs $2.45.","Net sales $2.2B down 29% from $3.1B; EBITDA $300M vs $401M; adjusted EBITDA $347M vs $511M.","Petroleum segment operating income $171M vs $297M; refining margin per barrel $18.21 vs $26.10.","Nitrogen Fertilizer segment operating income $67M vs $126M; UAN price down 43% to $316/ton.","Board declares Q2 cash dividend $0.50 and special dividend $1.00 per share, payable Aug 21."],"urls":{"canonical":"https://secwatch.observer/filing/0001376139-23-000044","json":"https://secwatch.observer/filing/0001376139-23-000044.json","markdown":"https://secwatch.observer/filing/0001376139-23-000044.md","text":"https://secwatch.observer/filing/0001376139-23-000044.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1376139/000137613923000044/0001376139-23-000044-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1376139/000137613923000044/cvi-20230731.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T21:52:53.209452+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":"909e1df83ea766a8edc87fc1a0b4a93ecaf1d2df","claim":"CVR ENERGY INC reported Q2 2023 results: revenue net sales of $2.2 billion, net income net income of $130 million, EPS $1.29 per diluted share, $1.64 per diluted share adjusted.","evidence_excerpt":"CVR Energy, Inc. (“CVR Energy” or the “Company”) (NYSE: CVI) today announced net income of $130 million, or $1.29 per diluted share, on net sales of $2.2 billion for the second quarter of 2023, compared to net income of $165 million, or $1.64 per diluted share, on net sales of $3.1 billion for the second quarter of 2022.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1376139/000137613923000044/0001376139-23-000044-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"Q2 2023"},{"label":"Revenue","value":"net sales of $2.2 billion"},{"label":"Net income","value":"net income of $130 million"},{"label":"EPS","value":"$1.29 per diluted share, $1.64 per diluted share adjusted"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"bc084f2aa351714d18700303b8b54a257f461846","claim":"CVR ENERGY INC reported Q2 2022 results: revenue net sales of $3.1 billion, net income net income of $165 million, EPS $1.64 per diluted share, $2.45 per diluted share adjusted.","evidence_excerpt":"compared to net income of $165 million, or $1.64 per diluted share, on net sales of $3.1 billion for the second quarter of 2022.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1376139/000137613923000044/0001376139-23-000044-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"Q2 2022"},{"label":"Revenue","value":"net sales of $3.1 billion"},{"label":"Net income","value":"net income of $165 million"},{"label":"EPS","value":"$1.64 per diluted share, $2.45 per diluted share adjusted"},{"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"}