{"filing":{"accession_number":"0001111335-26-000045","cik":"0001111335","ticker":"VC","company_name":"VISTEON CORP","form":"8-K","filing_date":"2026-07-23","report_date":null,"primary_document":"vc-20260723.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1111335/000111133526000045/vc-20260723.htm"},"events":[{"id":19805,"run_id":17822,"accession_number":"0001111335-26-000045","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.97,"summary":"Visteon issued a press release on July 23, 2026 disclosing second quarter 2026 financial results, including net sales of $960 million, net income of $49 million, and adjusted EBITDA of $116 million.","company_name":"VISTEON CORP","ticker":"VC","filing_date":"2026-07-23","form":"8-K","submitted_at":null,"items":[{"id":18998,"accession_number":"0001111335-26-000045","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":"Visteon issued a press release on July 23, 2026 disclosing second quarter 2026 financial results, including net sales of $960 million, net income of $49 million, and adjusted EBITDA of $116 million. The filing explicitly states \"the registrant issued a press release regarding its financial results for the second quarter of 2026\" under Item 2.02 (Results of Operations and Financial Condition), with the press release attached as Exhibit 99.1. This is a standard quarterly earnings release disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-23T11:05:45.939640+00:00","company_name":"","ticker":null,"filing_date":""},{"id":18999,"accession_number":"0001111335-26-000045","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Item 7.01 disclosure explicitly references \"See 'Item 2.02. Results of Operations and Financial Condition' above\" and the attached exhibit (EX-99.1) is a news release announcing Visteon's second quarter 2026 financial results, including net sales of $960 million, net income of $49 million, and adjusted EBITDA of $116 million. This is a standard quarterly earnings release with consolidated financial statements and detailed operational metrics.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-23T11:05:45.939640+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":19806,"run_id":17822,"accession_number":"0001111335-26-000045","anchor_item_number":"1.01","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"Visteon entered into a $200 million accelerated share repurchase (ASR) agreement with Bank of America on July 23, 2026, under its existing $800 million repurchase authorization, reflecting the Company's capital allocation priorities and commitment to shareholder returns.","company_name":"VISTEON CORP","ticker":"VC","filing_date":"2026-07-23","form":"8-K","submitted_at":null,"items":[{"id":18997,"accession_number":"0001111335-26-000045","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Visteon entered into a $200 million accelerated share repurchase (ASR) agreement with Bank of America on July 23, 2026, under its existing $800 million repurchase authorization. While ASR transactions are technically capital allocation mechanisms, they function as a form of shareholder return similar to dividends. The filing explicitly states the ASR \"reflects the Company's capital allocation priorities, supporting shareholder returns while maintaining the flexibility to invest in future growth.\" This is a material capital allocation decision affecting shareholders.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-23T11:05:45.939640+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":18997,"accession_number":"0001111335-26-000045","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Visteon entered into a $200 million accelerated share repurchase (ASR) agreement with Bank of America on July 23, 2026, under its existing $800 million repurchase authorization. While ASR transactions are technically capital allocation mechanisms, they function as a form of shareholder return similar to dividends. The filing explicitly states the ASR \"reflects the Company's capital allocation priorities, supporting shareholder returns while maintaining the flexibility to invest in future growth.\" This is a material capital allocation decision affecting shareholders.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-23T11:05:45.939640+00:00","company_name":"VISTEON CORP","ticker":"VC","filing_date":"2026-07-23"},{"id":18998,"accession_number":"0001111335-26-000045","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":"Visteon issued a press release on July 23, 2026 disclosing second quarter 2026 financial results, including net sales of $960 million, net income of $49 million, and adjusted EBITDA of $116 million. The filing explicitly states \"the registrant issued a press release regarding its financial results for the second quarter of 2026\" under Item 2.02 (Results of Operations and Financial Condition), with the press release attached as Exhibit 99.1. This is a standard quarterly earnings release disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-23T11:05:45.939640+00:00","company_name":"VISTEON CORP","ticker":"VC","filing_date":"2026-07-23"},{"id":18999,"accession_number":"0001111335-26-000045","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The Item 7.01 disclosure explicitly references \"See 'Item 2.02. Results of Operations and Financial Condition' above\" and the attached exhibit (EX-99.1) is a news release announcing Visteon's second quarter 2026 financial results, including net sales of $960 million, net income of $49 million, and adjusted EBITDA of $116 million. This is a standard quarterly earnings release with consolidated financial statements and detailed operational metrics.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-23T11:05:45.939640+00:00","company_name":"VISTEON CORP","ticker":"VC","filing_date":"2026-07-23"}]}