{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-023964","form_type":"8-K","ticker":"AEO","cik":"0000919012","company_name":"AMERICAN EAGLE OUTFITTERS INC","filed_at":"2023-05-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:42.805409+00:00","generated_at":"2026-06-14T16:54:06.362332+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"AEO Q1 revenue record $1.1B (+2% YoY); adj. EPS $0.17, guides Q2 op. income $25-35M","bullets":["GAAP operating income $23M; adjusted operating income $44M excluding $21M in impairment and restructuring charges.","Aerie revenue $359M (+12% YoY) with 2% comp growth; American Eagle revenue $671M (-2%) with -4% comp.","Gross margin 38.2% vs 36.8% YoY; merchandise margin expanded on lower transportation costs partially offset by higher markdowns.","FY2023 revenue guidance: flat to down low-single digits; operating income $250-270M.","Inventory down 8% to $625M; remaining $9M of 2025 convertible notes redeemed in Q1."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-023964","json":"https://secwatch.observer/filing/0000950170-23-023964.json","markdown":"https://secwatch.observer/filing/0000950170-23-023964.md","text":"https://secwatch.observer/filing/0000950170-23-023964.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/919012/000095017023023964/0000950170-23-023964-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/919012/000095017023023964/aeo-20230524.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T16:54:06.362332+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":"2f119289e978ec7c8f78a9c0ba188eb6be95570f","claim":"AMERICAN EAGLE OUTFITTERS INC reported financial results for first quarter ended April 29, 2023.","evidence_excerpt":"On May 24, 2023, American Eagle Outfitters, Inc. (the “Company”) issued a press release announcing, among other things, the Company’s financial results for the first quarter ended April 29, 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/919012/000095017023023964/0000950170-23-023964-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter ended April 29, 2023"},{"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"}