{"filing":{"accession_number":"0001159152-26-000048","cik":"0001159152","ticker":"JHIUF","company_name":"James Hardie Industries plc","form":"8-K","filing_date":"2026-05-20","report_date":null,"primary_document":"jhx-20260520.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1159152/000115915226000048/jhx-20260520.htm"},"events":[{"id":9763,"run_id":8559,"accession_number":"0001159152-26-000048","anchor_item_number":"7.01","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"summary":"The filing discloses James Hardie's fiscal year 2026 Irish Statutory Accounts furnished under Item 7.01 (Regulation FD Disclosure). While this represents audited financial statements that would normally constitute an earnings release, the disclosure is explicitly furnished under Regulation FD rather than filed as a formal earnings announcement (Item 2.02), and the prose emphasizes non-filing status and liability disclaimers. This hybrid treatment—statutory accounts disclosed via FD rather than as a traditional earnings release—does not fit cleanly into the earnings_release category and is best classified as other_material given its materiality to investors assessing the registrant's financial position.","company_name":"James Hardie Industries plc","ticker":"JHIUF","filing_date":"2026-05-20","form":"8-K","submitted_at":null,"items":[{"id":557,"accession_number":"0001159152-26-000048","item_number":"7.01","item_title":"Regulation FD Disclosure","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"The filing discloses James Hardie's fiscal year 2026 Irish Statutory Accounts furnished under Item 7.01 (Regulation FD Disclosure). While this represents audited financial statements that would normally constitute an earnings release, the disclosure is explicitly furnished under Regulation FD rather than filed as a formal earnings announcement (Item 2.02), and the prose emphasizes non-filing status and liability disclaimers. This hybrid treatment—statutory accounts disclosed via FD rather than as a traditional earnings release—does not fit cleanly into the earnings_release category and is best classified as other_material given its materiality to investors assessing the registrant's financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-21T02:44:59.009149+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":557,"accession_number":"0001159152-26-000048","item_number":"7.01","item_title":"Regulation FD Disclosure","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"The filing discloses James Hardie's fiscal year 2026 Irish Statutory Accounts furnished under Item 7.01 (Regulation FD Disclosure). While this represents audited financial statements that would normally constitute an earnings release, the disclosure is explicitly furnished under Regulation FD rather than filed as a formal earnings announcement (Item 2.02), and the prose emphasizes non-filing status and liability disclaimers. This hybrid treatment—statutory accounts disclosed via FD rather than as a traditional earnings release—does not fit cleanly into the earnings_release category and is best classified as other_material given its materiality to investors assessing the registrant's financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-21T02:44:59.009149+00:00","company_name":"James Hardie Industries plc","ticker":"JHIUF","filing_date":"2026-05-20"}]}