{"schema_version":"secwatch.filing_event.v1","accession":"0001425292-24-000002","form_type":"8-K","ticker":"UAN","cik":"0001425292","company_name":"CVR PARTNERS, LP","filed_at":"2024-02-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.151543+00:00","generated_at":"2026-06-05T22:58:38.244698+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"CVR Partners Q4 net income drops 89% to $10M; declares $1.68/unit distribution","bullets":["Q4 net income $10M ($0.94/unit) vs $95M ($9.02/unit) YoY; net sales $142M, down 33%.","Q4 EBITDA $38M vs $122M; full-year 2023 EBITDA $281M vs $403M in 2022.","Declared Q4 cash distribution of $1.68/unit, payable March 11, 2024; cumulative 2023 distributions $17.80/unit.","Combined ammonia utilization rate 100% for full-year 2023; average realized UAN price fell 47% to $241/ton.","Average realized ammonia price dropped 52% to $461/ton in Q4 vs prior-year quarter."],"urls":{"canonical":"https://secwatch.observer/filing/0001425292-24-000002","json":"https://secwatch.observer/filing/0001425292-24-000002.json","markdown":"https://secwatch.observer/filing/0001425292-24-000002.md","text":"https://secwatch.observer/filing/0001425292-24-000002.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1425292/000142529224000002/0001425292-24-000002-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1425292/000142529224000002/cvi-20240220.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T22:58:38.244698+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":"93d59961123501ada22f53945fb5abef5989fc53","claim":"CVR PARTNERS, LP reported fourth quarter of 2023 results: revenue $142 million, net income $10 million, EPS 94 cents per common unit.","evidence_excerpt":"CVR Partners, LP (“CVR Partners” or the “Partnership”) (NYSE: UAN), a manufacturer of ammonia and urea ammonium nitrate (“UAN”) solution fertilizer products, today announced net income of $10 million, or 94 cents per common unit, on net sales of $142 million for the fourth quarter of 2023, compared to net income of $95 million, or $9.02 per common unit, on net sales of $212 million for the fourth quarter of 2022.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1425292/000142529224000002/0001425292-24-000002-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fourth quarter of 2023"},{"label":"Revenue","value":"$142 million"},{"label":"Net income","value":"$10 million"},{"label":"EPS","value":"94 cents per common unit"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"99e126e5cbbd3eb0e83243f025336e0a19c76bc4","claim":"CVR PARTNERS, LP reported full-year 2023 results: revenue $681 million, net income $172 million, EPS $16.31 per common unit.","evidence_excerpt":"CVR Partners had net income of $172 million, or $16.31 per common unit, on net sales of $681 million for full-year 2023, compared to net income of $287 million, or $27.07 per common unit, on net sales of $836 million for full-year 2022.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1425292/000142529224000002/0001425292-24-000002-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"full-year 2023"},{"label":"Revenue","value":"$681 million"},{"label":"Net income","value":"$172 million"},{"label":"EPS","value":"$16.31 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"}