{"schema_version":"secwatch.filing_event.v1","accession":"0001403161-24-000027","form_type":"8-K","ticker":"V","cik":"0001403161","company_name":"VISA INC.","filed_at":"2024-04-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.262101+00:00","generated_at":"2026-06-03T11:43:23.534177+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 Q2 GAAP EPS $2.29, non-GAAP $2.51, revenue $8.8B (+10%), dividend $0.52","bullets":["GAAP net income $4.7B, EPS $2.29 (up 12%); non-GAAP net income $5.1B, EPS $2.51 (up 20%).","Net revenue $8.8B, up 10% on a nominal and constant-dollar basis.","Payments volume grew 8%, cross-border volume grew 16% driven by stable consumer spending.","Share repurchases and dividends of $3.8B in the quarter.","Board declared quarterly dividend $0.52/share, payable June 3 to holders of record May 17."],"urls":{"canonical":"https://secwatch.observer/filing/0001403161-24-000027","json":"https://secwatch.observer/filing/0001403161-24-000027.json","markdown":"https://secwatch.observer/filing/0001403161-24-000027.md","text":"https://secwatch.observer/filing/0001403161-24-000027.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1403161/000140316124000027/0001403161-24-000027-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1403161/000140316124000027/v-20240423.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T11:43:23.534177+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":"cffa97199696200979dbddf4040e7ae4b45f4f2a","claim":"VISA INC. reported fiscal second quarter ended March 31, 2024 results: revenue $8.8B, net income $4.7B, EPS $2.29.","evidence_excerpt":"Results San Francisco, CA, April 23, 2024 – Visa (NYSE: V) • GAAP net income of $4.7B or $2.29 per share and non-GAAP net income of $5.1B or $2.51 per share • Net revenue of $8.8B, an increase of 10% on a nominal and constant-dollar basis • Growth in payments volume, processed transactions and cross-border volume remained relatively stable • Share","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1403161/000140316124000027/0001403161-24-000027-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fiscal second quarter ended March 31, 2024"},{"label":"Revenue","value":"$8.8B"},{"label":"Net income","value":"$4.7B"},{"label":"EPS","value":"$2.29"},{"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"}