---
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"
generated_at: "2026-08-07T10:45:08.022491+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Spectrum Brands Q3 adj EBITDA +27.5% ex tariff refunds; raises FY26 EBITDA outlook

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000109177-26-000038
- JSON: https://secwatch.observer/filing/0000109177-26-000038.json
- Plain text: https://secwatch.observer/filing/0000109177-26-000038.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.