{"schema_version":"secwatch.filing_event.v1","accession":"0000109177-26-000018","form_type":"8-K","ticker":"SPB","cik":"0000109177","company_name":"Spectrum Brands Holdings, Inc.","filed_at":"2026-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:31.940306+00:00","generated_at":"2026-05-14T21:23:36.709034+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Spectrum Brands Q2 net sales +4.9%, adjusted EBITDA +17.8%; partners with Oaktree in HPC","bullets":["Net income from continuing operations $22.5M vs $1.8M; adjusted EPS $1.25 vs $0.68.","Global Pet Care net sales +11.2% (organic +7.6%); Home & Garden +11.3% (organic +11.2%).","Home & Personal Care net sales -5.5% but adjusted EBITDA +11.0% to $8.1M; Oaktree invests $127M in preferred equity and debt, Spectrum retains ~73%.","FY2026 adjusted EBITDA guidance raised to low to mid single digit growth; net sales still flat to up low single digits; ~50% adjusted FCF conversion.","Net debt leverage 1.66x; total liquidity $595.9M with $125.1M cash."],"urls":{"canonical":"https://secwatch.observer/filing/0000109177-26-000018","json":"https://secwatch.observer/filing/0000109177-26-000018.json","markdown":"https://secwatch.observer/filing/0000109177-26-000018.md","text":"https://secwatch.observer/filing/0000109177-26-000018.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/109177/000010917726000018/0000109177-26-000018-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/109177/000010917726000018/spb-20260507.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-14T21:23:36.709034+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"7da2257dac9a6b605275addd2662b01e6bccbaa4","claim":"Spectrum Brands Holdings, Inc. reported the second quarter of fiscal 2026 ended March 29, 2026 results: revenue $708.9 million, net income $22.5 million, EPS $0.96 per share.","evidence_excerpt":"Spectrum Brands Holdings, Inc. (NYSE: SPB; “Spectrum Brands” or the “Company”), a leading global branded consumer products and home essentials company focused on driving innovation and providing exceptional customer service, today reported results from continuing operations for the second quarter of fiscal 2026 ended March 29, 2026.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/109177/000010917726000018/0000109177-26-000018-index.htm","confidence":0.97}],"comparable_filings":[{"accession":"0001104659-26-068983","ticker":"GMRS","company_name":"GMR Solutions Inc.","filed_at":"2026-06-01T20:45:55+00:00","headline":"GMR Solutions Q1 revenue $1.46B (+6.6% YoY), net income $106M (+180% YoY), guides FY26 rev $5.9-6.2B","event_type":"earnings","sec_items":["2.02","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: earnings_release","same SEC item: 2.02, 9.01","same event type: earnings","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-068983","json":"https://secwatch.observer/filing/0001104659-26-068983.json","markdown":"https://secwatch.observer/filing/0001104659-26-068983.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1898718/000110465926068983/0001104659-26-068983-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1898718/000110465926068983/gmrs-20260601x8k.htm"},"side_by_side_evidence":{"fact_type":"earnings_release","source_excerpt":"Spectrum Brands Holdings, Inc. (NYSE: SPB; “Spectrum Brands” or the “Company”), a leading global branded consumer products and home essentials company focused on driving innovation and providing exceptional customer service, today reported results from continuing operations for the second quarter of fiscal 2026 ended March 29, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/109177/000010917726000018/0000109177-26-000018-index.htm","comparable_excerpt":"today announced financial results for the first quarter ended March 31, 2026, and full year 2026 financial guidance. First Quarter 2026 Financial Highlights ● Net revenue of $1,457.6 million, up 6.6% compared to $1,367.4 million in the first quarter of 2025 ● Net income of $106.3 million, up 179.7% compared to $38.0 million in the first quarter of 2025 ● Adjusted","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1898718/000110465926068983/0001104659-26-068983-index.htm"}},{"accession":"0001645590-26-000052","ticker":"HPE","company_name":"Hewlett Packard Enterprise Co","filed_at":"2026-06-01T20:09:22+00:00","headline":"HPE Q2 FY26: record revenue $10.7B (+40%), raises FY26 guidance, introduces FY27 framework","event_type":"earnings","sec_items":["1.01","2.02","5.02","7.01","9.01"],"materiality_score":0.9,"calibrated_materiality_score":0.9,"match_reasons":["same fact type: earnings_release","same SEC item: 2.02, 9.01","same event type: earnings","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001645590-26-000052","json":"https://secwatch.observer/filing/0001645590-26-000052.json","markdown":"https://secwatch.observer/filing/0001645590-26-000052.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1645590/000164559026000052/0001645590-26-000052-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1645590/000164559026000052/hpe-20260601.htm"},"side_by_side_evidence":{"fact_type":"earnings_release","source_excerpt":"Spectrum Brands Holdings, Inc. (NYSE: SPB; “Spectrum Brands” or the “Company”), a leading global branded consumer products and home essentials company focused on driving innovation and providing exceptional customer service, today reported results from continuing operations for the second quarter of fiscal 2026 ended March 29, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/109177/000010917726000018/0000109177-26-000018-index.htm","comparable_excerpt":"gross margin, and non-GAAP diluted net EPS, as well as its highest-ever free cash flow generation for a second quarter. Second Quarter Fiscal 2026 Financial Results • Revenue : $10.7 billion, up 40% from the prior-year period • Gross margins : ◦ GAAP of 36.5%, up 810 basis points from the prior-year period and up 60 basis points sequentially ◦ Non-GAAP (1) of 36.9%,","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1645590/000164559026000052/0001645590-26-000052-index.htm"}},{"accession":"0001628280-26-039474","ticker":"CRDO","company_name":"Credo Technology Group Holding Ltd","filed_at":"2026-06-01T20:08:16+00:00","headline":"Credo Q4 revenue $437M (+157% YoY); guides Q1 $465-475M; CEO awarded 1.44M performance-based RSUs","event_type":"earnings","sec_items":["2.02","5.02","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: earnings_release","same SEC item: 2.02, 9.01","same event type: earnings","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-039474","json":"https://secwatch.observer/filing/0001628280-26-039474.json","markdown":"https://secwatch.observer/filing/0001628280-26-039474.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1807794/000162828026039474/0001628280-26-039474-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1807794/000162828026039474/crdo-20260528.htm"},"side_by_side_evidence":{"fact_type":"earnings_release","source_excerpt":"Spectrum Brands Holdings, Inc. (NYSE: SPB; “Spectrum Brands” or the “Company”), a leading global branded consumer products and home essentials company focused on driving innovation and providing exceptional customer service, today reported results from continuing operations for the second quarter of fiscal 2026 ended March 29, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/109177/000010917726000018/0000109177-26-000018-index.htm","comparable_excerpt":"On June 1, 2026, Credo Technology Group Holding Ltd (the \"Company\") issued a press release announcing its financial results for the fiscal year ended May 2, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1807794/000162828026039474/0001628280-26-039474-index.htm"}},{"accession":"0001104659-26-058180","ticker":"URG","company_name":"UR-ENERGY INC","filed_at":"2026-05-11T23:59:59+00:00","headline":"Ur-Energy Q1 2026: pounds captured up 41% QoQ, avg price $70.98, Shirley Basin commenced","event_type":"earnings","sec_items":["2.02","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: earnings_release","same SEC item: 2.02, 9.01","same event type: earnings","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-058180","json":"https://secwatch.observer/filing/0001104659-26-058180.json","markdown":"https://secwatch.observer/filing/0001104659-26-058180.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1375205/000110465926058180/0001104659-26-058180-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1375205/000110465926058180/urg-20260508x8k.htm"},"side_by_side_evidence":{"fact_type":"earnings_release","source_excerpt":"Spectrum Brands Holdings, Inc. (NYSE: SPB; “Spectrum Brands” or the “Company”), a leading global branded consumer products and home essentials company focused on driving innovation and providing exceptional customer service, today reported results from continuing operations for the second quarter of fiscal 2026 ended March 29, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/109177/000010917726000018/0000109177-26-000018-index.htm","comparable_excerpt":"a 14% increase over Q4 2025 and a 13% increase over Q1 2025. Financial Performance ◾ Contracted Sales: We sold 55,000 produced pounds of U 3 O 8 as anticipated, generating $3.9 million in revenue, with a majority of our 2026 deliveries scheduled for the latter part of the year to complement the ramp-up and start-up schedules of Lost Creek and Shirley Basin. ◾","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1375205/000110465926058180/0001104659-26-058180-index.htm"}},{"accession":"0001104659-26-058226","ticker":"ACH","company_name":"ACCENDRA HEALTH INC/VA/","filed_at":"2026-05-11T23:59:59+00:00","headline":"Accendra Health Q1 revenue $627.8M, adj. 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(NYSE: SPB; “Spectrum Brands” or the “Company”), a leading global branded consumer products and home essentials company focused on driving innovation and providing exceptional customer service, today reported results from continuing operations for the second quarter of fiscal 2026 ended March 29, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/109177/000010917726000018/0000109177-26-000018-index.htm","comparable_excerpt":"Commission this morning. ​ Details on First Quarter 2026 Results ​ ​ First Quarter Results (1) ​ ($ in millions, except per share data) ​ ​ ​ 1Q26 ​ ​ ​ 1Q25 Net Revenue ​ $ 627.8 ​ $ 673.9 ​ ​ ​ ​ ​ ​ ​ Loss from continuing operations, net of tax, GAAP ​ $ (6.5) ​ $ (3.8) Adj. net (loss) income from continuing operations, Non-GAAP ​ $ (3.1) ​ $ 23.2 ​ ​ ​","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/75252/000110465926058226/0001104659-26-058226-index.htm"}},{"accession":"0001104659-26-058234","ticker":"LQDA","company_name":"Liquidia Corp","filed_at":"2026-05-11T23:59:59+00:00","headline":"Liquidia Q1 2026 net income $53M vs $38M loss YoY; YUTREPIA sales $130M","event_type":"earnings","sec_items":["2.02","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: earnings_release","same SEC item: 2.02, 9.01","same event type: earnings","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-058234","json":"https://secwatch.observer/filing/0001104659-26-058234.json","markdown":"https://secwatch.observer/filing/0001104659-26-058234.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1819576/000110465926058234/0001104659-26-058234-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1819576/000110465926058234/tm2614109d1_8k.htm"},"side_by_side_evidence":{"fact_type":"earnings_release","source_excerpt":"Spectrum Brands Holdings, Inc. (NYSE: SPB; “Spectrum Brands” or the “Company”), a leading global branded consumer products and home essentials company focused on driving innovation and providing exceptional customer service, today reported results from continuing operations for the second quarter of fiscal 2026 ended March 29, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/109177/000010917726000018/0000109177-26-000018-index.htm","comparable_excerpt":"First Quarter 2026 Financial Results YUTREPIA sales led to the company’s third consecutive quarter of profitability with net income of $52.9 million and positive non-GAAP adjusted EBITDA of $71.2 million in the first quarter of 2026. Cash and cash equivalents totaled $222.8 million as of March 31, 2026, compared to $190.7 million as of December 31, 2025. Product sales, net, were $129.9 million for the three months ended March 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1819576/000110465926058234/0001104659-26-058234-index.htm"}},{"accession":"0001104659-26-058236","ticker":"TH","company_name":"Target Hospitality Corp.","filed_at":"2026-05-11T23:59:59+00:00","headline":"Target Hospitality Q1 revenue up 4% but net loss widens to $13M; announces $750M AI infrastructure contract","event_type":"earnings","sec_items":["2.02","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: earnings_release","same SEC item: 2.02, 9.01","same event type: earnings","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-058236","json":"https://secwatch.observer/filing/0001104659-26-058236.json","markdown":"https://secwatch.observer/filing/0001104659-26-058236.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1712189/000110465926058236/0001104659-26-058236-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1712189/000110465926058236/th-20260511x8k.htm"},"side_by_side_evidence":{"fact_type":"earnings_release","source_excerpt":"Spectrum Brands Holdings, Inc. (NYSE: SPB; “Spectrum Brands” or the “Company”), a leading global branded consumer products and home essentials company focused on driving innovation and providing exceptional customer service, today reported results from continuing operations for the second quarter of fiscal 2026 ended March 29, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/109177/000010917726000018/0000109177-26-000018-index.htm","comparable_excerpt":"today reported results for the three months ended March 31, 2026. ​ Financial Highlights for the quarter ended March 31, 2026 ​ ● Revenue of $72.8 million. ● Net loss of ($13.0) million. ● Basic and diluted loss per share of $0.13 . ● Adjusted EBITDA (1) of $9.9 million. ● Net Cash Provided by Operating Activities of $7.0 million and Discretionary Cash","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1712189/000110465926058236/0001104659-26-058236-index.htm"}},{"accession":"0001104659-26-058250","ticker":"FSK","company_name":"FS KKR Capital Corp","filed_at":"2026-05-11T23:59:59+00:00","headline":"FSK posts Q1 GAAP loss of $1.57/sh, NAV falls to $18.83; announces $150M preferred, tender, buyback","event_type":"earnings","sec_items":["1.01","2.02","7.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: earnings_release","same SEC item: 2.02, 9.01","same event type: earnings","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-058250","json":"https://secwatch.observer/filing/0001104659-26-058250.json","markdown":"https://secwatch.observer/filing/0001104659-26-058250.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1422183/000110465926058250/0001104659-26-058250-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1422183/000110465926058250/tm2614112d1_8k.htm"},"side_by_side_evidence":{"fact_type":"earnings_release","source_excerpt":"Spectrum Brands Holdings, Inc. (NYSE: SPB; “Spectrum Brands” or the “Company”), a leading global branded consumer products and home essentials company focused on driving innovation and providing exceptional customer service, today reported results from continuing operations for the second quarter of fiscal 2026 ended March 29, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/109177/000010917726000018/0000109177-26-000018-index.htm","comparable_excerpt":"Earnings (Loss) per share of ($1.57), compared to Earnings (Loss) per share of ($0.41) for the quarter ended December 31, 2025","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1422183/000110465926058250/0001104659-26-058250-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}