secwatch.observer — SEC 8-K summary
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Issuer:     Spectrum Brands Holdings, Inc. (SPB)
CIK:        0000109177
Form:       8-K
Filed at:   2026-08-07T10:43:46+00:00
Accession:  0000109177-26-000038
Event type: earnings
Sentiment:  positive
Materiality: 0.80
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/109177/000010917726000038/0000109177-26-000038-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/109177/000010917726000038/spb-20260807.htm
  HTML page:      https://secwatch.observer/filing/0000109177-26-000038

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