{"filing":{"accession_number":"0000352541-26-000042","cik":"0000052485","ticker":null,"company_name":"INTERSTATE POWER \u0026 LIGHT CO","form":"8-K","filing_date":"2026-07-31","report_date":"2026-07-30","primary_document":"lnt-20260730.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/52485/000035254126000042/lnt-20260730.htm"},"events":[{"id":22724,"run_id":20558,"accession_number":"0000352541-26-000042","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"This is a clear earnings release disclosing Alliant Energy Corporation's financial results for the three and six months ended June 30, 2026. The press release reports GAAP EPS of $0.65 for Q2 2026 (vs. $0.68 in Q2 2025), reaffirms 2026 ongoing EPS guidance of $3.36–$3.46, and provides detailed operational and financial performance commentary. The filing is made under Item 2.02 (Results of Operations and Financial Condition) with the press release furnished as Exhibit 99.1, which is the standard format for quarterly earnings disclosures.","company_name":"INTERSTATE POWER \u0026 LIGHT CO","ticker":null,"filing_date":"2026-07-31","form":"8-K","submitted_at":null,"items":[{"id":22745,"accession_number":"0000352541-26-000042","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"This Item 2.02 discloses Alliant Energy Corporation's second quarter 2026 financial results via press release, reporting GAAP EPS of $0.65 (vs. $0.68 in Q2 2025) and reaffirming full-year 2026 ongoing EPS guidance of $3.36–$3.46 per share. The filing explicitly states \"On July 30, 2026, Alliant Energy Corporation issued a press release announcing its financial results for the three and six months ended June 30, 2026,\" with the press release furnished as Exhibit 99.1. This is a standard quarterly earnings disclosure material to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-02T02:20:20.622977+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":22745,"accession_number":"0000352541-26-000042","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"This Item 2.02 discloses Alliant Energy Corporation's second quarter 2026 financial results via press release, reporting GAAP EPS of $0.65 (vs. $0.68 in Q2 2025) and reaffirming full-year 2026 ongoing EPS guidance of $3.36–$3.46 per share. The filing explicitly states \"On July 30, 2026, Alliant Energy Corporation issued a press release announcing its financial results for the three and six months ended June 30, 2026,\" with the press release furnished as Exhibit 99.1. This is a standard quarterly earnings disclosure material to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-02T02:20:20.622977+00:00","company_name":"INTERSTATE POWER \u0026 LIGHT CO","ticker":null,"filing_date":"2026-07-31"}]}