{"schema_version":"secwatch.filing_event.v1","accession":"0001403161-23-000027","form_type":"8-K","ticker":"V","cik":"0001403161","company_name":"VISA INC.","filed_at":"2023-04-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:38.718078+00:00","generated_at":"2026-06-16T15:57:49.774401+00:00","sec_items":["2.02","8.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Visa Q2 FY2023 GAAP EPS $2.03 (+20% YoY), revenue $8.0B (+11%); cross-border volume up 32% ex-Europe","bullets":["GAAP net income $4.3B ($2.03 EPS), up 20% YoY; non-GAAP EPS $2.09, up 17%.","Net revenues $8.0B, up 11% (13% constant dollar); payments volume +10%, processed transactions +12%.","Cross-border volume ex intra-Europe +32% constant dollar; total cross-border +24%.","Board declared $0.45/share quarterly dividend, payable June 1, record May 12.","Repurchased 10M shares for $2.2B; $11.8B remaining authorization."],"urls":{"canonical":"https://secwatch.observer/filing/0001403161-23-000027","json":"https://secwatch.observer/filing/0001403161-23-000027.json","markdown":"https://secwatch.observer/filing/0001403161-23-000027.md","text":"https://secwatch.observer/filing/0001403161-23-000027.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1403161/000140316123000027/0001403161-23-000027-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1403161/000140316123000027/v-20230425.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T15:57:49.774401+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":"20a578306ad06299ae7770cb06371af7136b4904","claim":"VISA INC. reported fiscal second quarter ended March 31, 2023 results: revenue $8.0B, net income $4.3B, EPS $2.03 per share.","evidence_excerpt":"Visa Inc. Reports Fiscal Second Quarter 2023 Results San Francisco, CA, April 25, 2023 – Visa Inc. (NYSE: V) • GAAP net income of $4.3B or $2.03 per share and non-GAAP net income of $4.4B or $2.09 per share • Net revenues of $8.0B, an increase of 11% and 13% on a constant-dollar basis","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1403161/000140316123000027/0001403161-23-000027-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fiscal second quarter ended March 31, 2023"},{"label":"Revenue","value":"$8.0B"},{"label":"Net income","value":"$4.3B"},{"label":"EPS","value":"$2.03 per 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"}