{"schema_version":"secwatch.filing_event.v1","accession":"0000920371-24-000089","form_type":"8-K","ticker":"SSD","cik":"0000920371","company_name":"Simpson Manufacturing Co., Inc.","filed_at":"2024-04-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:22.451315+00:00","generated_at":"2026-06-03T15:04:28.873100+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Simpson Q1 net sales $530.6M (-0.7% YoY); EPS $1.77 vs $2.05; op margin 18.1%","bullets":["Net income $75.4M ($1.77 diluted EPS) down from $88.0M ($2.05) a year ago.","North America volumes +8% lbs shipped, but net sales flat at $406.7M due to price cuts and discount timing.","Europe net sales fell 3.4% to $119.9M on lower volumes; gross margin slid to 36.4% from 37.5%.","FY 2024 guidance: operating margin 20.0%-21.5%, capex ~$185M (incl. $105M for facility expansions).","Consolidated gross margin 46.1% vs 47.3%; operating margin 18.1% vs 22.1%."],"urls":{"canonical":"https://secwatch.observer/filing/0000920371-24-000089","json":"https://secwatch.observer/filing/0000920371-24-000089.json","markdown":"https://secwatch.observer/filing/0000920371-24-000089.md","text":"https://secwatch.observer/filing/0000920371-24-000089.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/920371/000092037124000089/0000920371-24-000089-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/920371/000092037124000089/ssd-20240422.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T15:04:28.873100+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":[{"claim_id":"e720d96c51992a51ba6cea9e12ccb31d239ed4cb","claim":"Simpson Manufacturing Co., Inc. reported the first quarter of 2024 results: revenue $530.6 million, net income $75.4 million, EPS $1.77 per diluted share.","evidence_excerpt":"Press Release dated April 22, 2024 SIMPSON MANUFACTURING CO., INC. ANNOUNCES 2024 FIRST QUARTER FINANCIAL RESULTS Pleasanton, CA – April 22, 2024 l Net sales of $530.6 million l Income from operations of $96.1 million l Net income per diluted share of $1.77 Simpson Manufacturing Co., Inc. (the “Company”) (NYSE: SSD), an industry leader in engineered structural connectors and building solutions, today announced its financial results for the first quarter of 2024.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/920371/000092037124000089/0000920371-24-000089-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the first quarter of 2024"},{"label":"Revenue","value":"$530.6 million"},{"label":"Net income","value":"$75.4 million"},{"label":"EPS","value":"$1.77 per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}