{"schema_version":"secwatch.filing_event.v1","accession":"0000837465-26-000021","form_type":"8-K","ticker":"CALY","cik":"0000837465","company_name":"Callaway Golf Co","filed_at":"2026-08-04T20:18:34+00:00","discovered_at":"2026-08-04T20:20:00.400300+00:00","generated_at":"2026-08-04T20:20:26.387022+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":"Callaway Q2 beats; raises FY 2026 guidance; net cash position after debt repayment","bullets":["Q2 net sales $612.2M (+2% YoY); GAAP net income $75.8M (+67%); Adjusted EBITDA $124.9M (+36%).","Raises FY 2026 guidance: net sales $2.045-2.070B, Adjusted EBITDA $246-260M (prev. $211-233M).","Repaid $258M convertible notes and $163M term loan B; net cash position of $204M ($278M cash minus $74M debt).","Repurchased $84M of shares YTD; $120M remaining under buyback program.","Tariff update: new Section 301 tariffs 10-12.5% vs assumed 20%, net improvement of ~$7M; full-year tariff expense ~$43M."],"urls":{"canonical":"https://secwatch.observer/filing/0000837465-26-000021","json":"https://secwatch.observer/filing/0000837465-26-000021.json","markdown":"https://secwatch.observer/filing/0000837465-26-000021.md","text":"https://secwatch.observer/filing/0000837465-26-000021.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/837465/000083746526000021/0000837465-26-000021-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/837465/000083746526000021/modg-20260804.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-04T20:20:26.387022+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"}