{"schema_version":"secwatch.filing_event.v1","accession":"0001403161-23-000069","form_type":"8-K","ticker":"V","cik":"0001403161","company_name":"VISA INC.","filed_at":"2023-07-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.801998+00:00","generated_at":"2026-06-13T02:59:39.960363+00:00","sec_items":["2.02","8.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Visa Q3 fiscal 2023: GAAP EPS $2.00, revenue $8.1B (+12%), cross-border volume +22%","bullets":["GAAP net income $4.2B ($2.00 EPS) +22%; non-GAAP net income $4.5B ($2.16 EPS) +7%.","Net revenues $8.1B (+12%); payments volume +9%, cross-border ex-Europe +22%, processed transactions +10%.","Recorded $456M litigation provision for interchange MDL case, reducing GAAP net income.","Signed $1B cash acquisition of Pismo, cloud-native issuer processor; expected close by end of 2023.","Quarterly dividend declared at $0.45 per share; Chris Suh appointed CFO effective Aug 1, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001403161-23-000069","json":"https://secwatch.observer/filing/0001403161-23-000069.json","markdown":"https://secwatch.observer/filing/0001403161-23-000069.md","text":"https://secwatch.observer/filing/0001403161-23-000069.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1403161/000140316123000069/0001403161-23-000069-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1403161/000140316123000069/v-20230725.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T02:59:39.960363+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":"4cbfbddc623c604c844d67e8a11ee914c58e08b3","claim":"VISA INC. reported third quarter ended June 30, 2023 results: revenue $8.1 billion, net income $4.2 billion, EPS $2.00 per share.","evidence_excerpt":"was approxima tely 11% on a constant-dollar basis. All references to earnings per share assume fully-diluted class A share count. Net revenues in the fiscal third quarter were $8.1 billion, an increase of 12%, driven by the year-over-year growth in payments volume, cross-border volume and processed transactions. Net revenues increased 13% on a constant-dollar","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1403161/000140316123000069/0001403161-23-000069-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"third quarter ended June 30, 2023"},{"label":"Revenue","value":"$8.1 billion"},{"label":"Net income","value":"$4.2 billion"},{"label":"EPS","value":"$2.00 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"}