{"schema_version":"secwatch.filing_event.v1","accession":"0000874396-26-000039","form_type":"8-K","ticker":"LCUT","cik":"0000874396","company_name":"LIFETIME BRANDS, INC","filed_at":"2026-08-06T12:05:05+00:00","discovered_at":"2026-08-06T12:10:00.478232+00:00","generated_at":"2026-08-06T12:10:34.806885+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":"Lifetime Brands Q2 net sales up 7.4% to $141.6M; raises FY guidance on tariff refunds","bullets":["Q2 GAAP net income $19.6M ($0.87/diluted share) vs net loss of $(39.7M) ($(1.83)/share) in Q2 2025.","Adjusted net income $26.6M ($1.18/diluted share) vs adjusted net loss of $(2.6M) ($(0.12)/share) a year ago.","Gross margin 65.9% includes $40.1M tariff refund benefit; repaid $40M of term debt since Q1 end.","FY 2026 guidance raised: adjusted EPS now $2.06-$2.13 (prev. $0.73-$0.80); net sales reaffirmed $650-$700M.","Quarterly dividend declared $0.0425/share, payable Nov 13, 2026 to holders of record Oct 30, 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0000874396-26-000039","json":"https://secwatch.observer/filing/0000874396-26-000039.json","markdown":"https://secwatch.observer/filing/0000874396-26-000039.md","text":"https://secwatch.observer/filing/0000874396-26-000039.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/874396/000087439626000039/0000874396-26-000039-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/874396/000087439626000039/lcut-20260806.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-06T12:10:34.806885+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"}