{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-037202","form_type":"8-K","ticker":"LESL","cik":"0001821806","company_name":"Leslie's, Inc.","filed_at":"2023-08-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.450048+00:00","generated_at":"2026-06-12T14:39:48.965584+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Leslie's Q3 sales fall 9.3%, EPS $0.39 vs $0.67; reaffirms lowered FY guidance","bullets":["Sales $610.9M, -9.3% YoY; comparable sales -11.8% on double-digit traffic declines.","Net income $72.5M ($0.39 diluted) vs $123.0M ($0.67) prior year; adj EPS $0.41 vs $0.68.","Gross margin 41.2% vs 45.1% due to product cost inflation, elevated distribution costs.","Adj EBITDA $129.0M vs $182.9M; interest expense $17.7M at 7.61% vs $6.8M at 3.02%.","Reaffirms FY23 outlook: sales $1.43-$1.45B, adj EBITDA $170-$180M, adj EPS $0.28-$0.32."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-037202","json":"https://secwatch.observer/filing/0000950170-23-037202.json","markdown":"https://secwatch.observer/filing/0000950170-23-037202.md","text":"https://secwatch.observer/filing/0000950170-23-037202.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1821806/000095017023037202/0000950170-23-037202-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1821806/000095017023037202/lesl-20230802.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T14:39:48.965584+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":"6db25d2fc2bdf1f9986e40091847a68bb31c75da","claim":"Leslie's, Inc. reported the third quarter ended July 1, 2023 results: revenue $610.9 million, net income $72.5 million, EPS $0.39. Guidance reaffirmed.","evidence_excerpt":"set forth by specific reference in such filing. --- EX-99.1 (EX-99.1) --- EX-99.1 Exhibit 99.1 Leslie’s, Inc. Announces Third Quarter Fiscal 2023 Financial Results • Sales of $610.9 million • Net income of $72.5 million • Adjusted EBITDA of $129.0 million • Diluted earnings per share of $0.39; Adjusted diluted earnings per share of $0.41 PHOENIX, August 2, 2023 –","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1821806/000095017023037202/0000950170-23-037202-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the third quarter ended July 1, 2023"},{"label":"Revenue","value":"$610.9 million"},{"label":"Net income","value":"$72.5 million"},{"label":"EPS","value":"$0.39"},{"label":"Guidance","value":"reaffirmed"},{"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"}