{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-26-023185","form_type":"8-K","ticker":"BDX","cik":"0000010795","company_name":"BECTON DICKINSON & CO","filed_at":"2026-04-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:31.919803+00:00","generated_at":"2026-05-15T07:47:13.270137+00:00","sec_items":["2.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"medium","headline":"BD files recast financials to reflect Feb 2026 spin-off of Biosciences & Diagnostics","bullets":["Recast historical data presents continuing operations only, excluding the spun-off Biosciences and Diagnostic Solutions business.","Spin-off completed Feb 9, 2026, with the business combined into Waters Corporation.","Non-GAAP financial measures are included in Exhibit 99.1 to assist investor analysis.","Recast provides a baseline for BD's standalone operating results from continuing operations."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-023185","json":"https://secwatch.observer/filing/0001628280-26-023185.json","markdown":"https://secwatch.observer/filing/0001628280-26-023185.md","text":"https://secwatch.observer/filing/0001628280-26-023185.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/10795/000162828026023185/0001628280-26-023185-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/10795/000162828026023185/bdx-20260402.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T07:47:13.270137+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}