{"schema_version":"secwatch.filing_event.v1","accession":"0000825542-26-000036","form_type":"8-K","ticker":"SMG","cik":"0000825542","company_name":"SCOTTS MIRACLE-GRO CO","filed_at":"2026-07-29T11:36:42+00:00","discovered_at":"2026-07-29T11:40:01.539356+00:00","generated_at":"2026-07-29T11:40:08.940415+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Scotts Miracle-Gro Q3 adj EPS $2.82 (+8% YoY); raises FY guidance to $4.30-$4.45","bullets":["Net sales $1.17B (+1% YoY); GAAP EPS $1.75 (-34% YoY) due to impairment/restructuring.","Non-GAAP adjusted EPS $2.82 (+8% YoY); gross margin rate 31.3% (-100bps) from Iran conflict costs.","Full-year non-GAAP adjusted EPS guidance raised to $4.30-$4.45 from $4.15-$4.35.","CEO transition: Nate Baxter succeeded Jim Hagedorn on June 29, 2026; Hagedorn Partnership supports.","Net leverage ratio improved to 3.78x (down 0.37x YoY); free cash flow guidance $275M."],"urls":{"canonical":"https://secwatch.observer/filing/0000825542-26-000036","json":"https://secwatch.observer/filing/0000825542-26-000036.json","markdown":"https://secwatch.observer/filing/0000825542-26-000036.md","text":"https://secwatch.observer/filing/0000825542-26-000036.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/825542/000082554226000036/0000825542-26-000036-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/825542/000082554226000036/smg-20260729.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-29T11:40:08.940415+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"}