Occidental Petroleum Corp. (OXY) filed a Current Report on Form 8-K dated July 10, 2026, reporting that it provided investors with “Second Quarter 2026 Earnings Considerations” ahead of its quarterly results. The filing was made under Item 2.02, “Results of Operations and Financial Condition,” and indicates that management issued a summary of factors it believes will affect Occidental’s second-quarter 2026 results. The company did not report an insider purchase or sale, equity award, merger, financing transaction, dividend action, or change in control in the text provided. Instead, the filing functions as a pre-earnings communication, pointing investors to Exhibit 99.1, titled “Occidental Petroleum Corporation Second Quarter 2026 Earnings Considerations.” The exhibit is described as containing the relevant operational or financial factors, but the actual exhibit text is not included in the provided filing document, so the specific considerations—such as production volumes, commodity pricing, costs, impairments, tax items, or segment-level impacts—cannot be detailed from this document alone. Occidental also included the customary limitation that the information in the Form 8-K and Exhibit 99.1 is being “furnished,” not “filed,” for purposes of Section 18 of the Securities Exchange Act of 1934. That distinction generally limits certain liability and means the material is not automatically incorporated into other Securities Act or Exchange Act filings unless Occidental specifically incorporates it by reference. The report was signed on behalf of Occidental Petroleum Corporation by Christopher O. Champion, the company’s Vice President, Chief Accounting Officer and Controller. The key significance of the filing is that Occidental is flagging management’s expected drivers or adjustments for second-quarter 2026 earnings before the formal earnings release, giving investors context for interpreting the upcoming results.