S&P Global Amends 8-K Filing on Financials, Reg FD

TL;DR

**S&P Global just amended an 8-K, clarifying financial results and disclosures.**

AI Summary

S&P Global Inc. filed an 8-K/A on February 8, 2024, which is an amendment to a previous 8-K filing. This amendment clarifies information related to the company's results of operations and financial condition, as well as Regulation FD disclosure and financial statements. For investors, this filing indicates that S&P Global is providing updated or corrected information, which is important for maintaining transparency and ensuring shareholders have the most accurate financial picture of the company.

Why It Matters

This amendment provides updated or corrected information regarding S&P Global's financial condition, ensuring investors have the most accurate and current data for decision-making.

Risk Assessment

Risk Level: low — An 8-K/A is typically a clarification or update, not usually indicative of new, significant negative information.

Analyst Insight

A smart investor would review the original 8-K and this amendment to understand the specific changes made to the financial condition and disclosures, ensuring their understanding of S&P Global's financial health is based on the most current information.

Key Players & Entities

• S&P Global Inc. (company) — the registrant filing the 8-K/A
• February 8, 2024 (date) — date of the report
• New York Stock Exchange (company) — exchange where S&P Global's common stock is registered
• SPGI (company) — trading symbol for S&P Global Inc.

FAQ

Key Financial Figures

• $1.00 — ich registered Common stock (par value $1.00 per share) SPGI New York Stock Exchange
• $10.65 — uted earnings per share in the range of $10.65 to $10.90; the corrected earnings relea
• $10.90 — ngs per share in the range of $10.65 to $10.90; the corrected earnings release attache
• $10.70 — Amendment reflects the correct range of $10.70 to $10.95. Other than this correction,
• $10.95 — reflects the correct range of $10.70 to $10.95. Other than this correction, no other c

Filing Documents

• spgi-20240208.htm (8-K/A) — 29KB
• a4q2023earningsrelease.htm (EX-99.1) — 1062KB
• image.jpg (GRAPHIC) — 11KB
• image1.jpg (GRAPHIC) — 22KB
• image2.jpg (GRAPHIC) — 34KB
• image3.jpg (GRAPHIC) — 31KB
• image4.jpg (GRAPHIC) — 40KB
• 0000064040-24-000067.txt ( ) — 1459KB
• spgi-20240208.xsd (EX-101.SCH) — 2KB
• spgi-20240208_lab.xml (EX-101.LAB) — 24KB
• spgi-20240208_pre.xml (EX-101.PRE) — 12KB
• spgi-20240208_htm.xml (XML) — 3KB

02 and 7.01. Results of Operations and Financial Condition and Regulation FD Disclosure

Item 2.02 and 7.01. Results of Operations and Financial Condition and Regulation FD Disclosure S&P Global Inc. (the "Registrant") is furnishing this Current Report on Form 8-K/A (this "Amendment") to amend its Current Report on Form 8-K, originally furnished to the Securities and Exchange Commission on February 8, 2024 (the "Original Form 8-K"), to replace the earnings release attached as Exhibit 99.1 to the Original Form 8-K (the "Original Exhibit 99.1"). The Original Exhibit 99.1 incorrectly stated on page 1 that the Registrant's initial guidance for 2024 calls for GAAP diluted earnings per share in the range of $10.65 to $10.90; the corrected earnings release attached as Exhibit 99.1 to this Amendment reflects the correct range of $10.70 to $10.95. Other than this correction, no other changes have been made to the Original Form 8-K or the Original Exhibit 99.1. The corrected earnings release is attached as Exhibit 99.1 to this Amendment and is incorporated by reference in this Item 2.02 and Item 7.01. The supplemental unaudited pro forma combined company financial information for each of the four quarters and full year ended 2021 and the three months ended March 31, 2022 is attached as Exhibit 99.2 to this Amendment and is incorporated by reference in this Item 2.02 and Item 7.01. Pursuant to general instruction B.2 to Form 8-K, the information furnished pursuant to Items 2.02 and 7.01, including Exhibit 99, shall not be deemed to be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section. The information in this Amendment shall not be incorporated by reference into any filing or other document pursuant to the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing or document.

01. Financial Statements and Exhibits

Item 9.01. Financial Statements and Exhibits . (d) Exhibits. The following exhibits are furnished with this report: (99.1) Earnings Release of the Registrant, dated February 8, 2024 . (99.2) Supplemental unaudited pro forma combined company financial information for each of the four quarters and full year ended 2021 and the three months ended March 31, 2022 , incorporated by reference from Registrant's Form 8-K filed August 2, 2022. (104) Cover Page Interactive Data File (formatted as Inline XBRL).

SIGNATURES

SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this Amendment to be signed on its behalf by the undersigned hereunto duly authorized. S&P Global Inc. /s/ Alma Rosa Montanez By: Alma Rosa Montanez Assistant Corporate Secretary & Chief Corporate Counsel Dated: February 8, 2024

View Full Filing

View this 8-K/A filing on SEC EDGAR