{"schema_version":"secwatch.filing_event.v1","accession":"0001425292-23-000027","form_type":"8-K","ticker":"UAN","cik":"0001425292","company_name":"CVR PARTNERS, LP","filed_at":"2023-10-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.032558+00:00","generated_at":"2026-06-09T05:45:23.187602+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 Partners Q3 net income $1M vs loss $20M YoY; declares $1.55/unit distribution","bullets":["Net income of $1M ($0.07/unit) vs net loss of $20M ($1.87/unit) in Q3 2022.","Net sales $131M, down from $156M YoY; EBITDA $32M vs $10M.","Ammonia production 217K tons (99% utilization); UAN production 358K tons.","Average realized prices: UAN $223/ton (-48% YoY); ammonia $365/ton (-56% YoY).","Declared Q3 distribution of $1.55/unit, payable Nov 20 to holders of record Nov 13."],"urls":{"canonical":"https://secwatch.observer/filing/0001425292-23-000027","json":"https://secwatch.observer/filing/0001425292-23-000027.json","markdown":"https://secwatch.observer/filing/0001425292-23-000027.md","text":"https://secwatch.observer/filing/0001425292-23-000027.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1425292/000142529223000027/0001425292-23-000027-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1425292/000142529223000027/cvi-20231030.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T05:45:23.187602+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":"13763c5116b2e4227bd4c1402e6057f80a788a4d","claim":"CVR PARTNERS, LP reported three months ended September 30, 2023 results: revenue $131 million, net income $1 million, EPS 7 cents per common unit.","evidence_excerpt":"announced net income of $1 million, or 7 cents per common unit, on net sales of $131 million for the third quarter of 2023","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1425292/000142529223000027/0001425292-23-000027-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three months ended September 30, 2023"},{"label":"Revenue","value":"$131 million"},{"label":"Net income","value":"$1 million"},{"label":"EPS","value":"7 cents per common unit"},{"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"}