{"schema_version":"secwatch.filing_event.v1","accession":"0000109177-26-000038","form_type":"8-K","ticker":"SPB","cik":"0000109177","company_name":"Spectrum Brands Holdings, Inc.","filed_at":"2026-08-07T10:43:46+00:00","discovered_at":"2026-08-07T10:45:00.541978+00:00","generated_at":"2026-08-07T10:45:08.022491+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Spectrum Brands Q3 adj EBITDA +27.5% ex tariff refunds; raises FY26 EBITDA outlook","bullets":["Net sales $753.3M, +7.7% YoY; organic +6.6% ex FX; net loss from cont. ops -$20.3M vs +$20.5M, incl. $60.6M HPC impairment.","Adjusted EBITDA $158.3M, +106.7%; ex $60.6M IEEPA tariff refunds, adj EBITDA $97.7M, +27.5%.","Adjusted EPS $2.79 vs $1.24; tariff refunds contributed $1.90 net; ex refunds adj EPS $0.89.","Segments: GPC adj EBITDA $84.4M (+91.8%), H&G $50.4M (+30.6%), HPC $40.6M (+480%), all up ex refunds.","FY26 guidance: net sales flat to up low single digits; raises adj EBITDA (ex refunds) to up mid single digits; FCF ~50% of adj EBITDA; net leverage 1.02x."],"urls":{"canonical":"https://secwatch.observer/filing/0000109177-26-000038","json":"https://secwatch.observer/filing/0000109177-26-000038.json","markdown":"https://secwatch.observer/filing/0000109177-26-000038.md","text":"https://secwatch.observer/filing/0000109177-26-000038.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/109177/000010917726000038/0000109177-26-000038-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/109177/000010917726000038/spb-20260807.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-07T10:45:08.022491+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}