{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-009811","form_type":"8-K","ticker":"LESL","cik":"0001821806","company_name":"Leslie's, Inc.","filed_at":"2024-02-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.735216+00:00","generated_at":"2026-06-06T11:22:30.441880+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":"Leslie's Q1 sales $174M (-10.8% YoY), net loss $39.6M; reaffirms FY2024 outlook","bullets":["Net loss of $39.6M vs $30.3M loss YoY; diluted EPS $(0.21) vs $(0.16).","Adjusted EBITDA loss of $24.4M vs $11.9M loss YoY; adjusted diluted EPS $(0.20).","Gross margin fell to 29.0% from 33.5% on pricing actions; SG&A down 5.9%.","Reaffirmed FY2024: sales $1.41-1.47B; adjusted EBITDA $170-190M; adj. EPS $0.25-0.33.","Cash $8.4M; funded debt $825.7M; inventory down 22.2% to $334M YoY."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-009811","json":"https://secwatch.observer/filing/0000950170-24-009811.json","markdown":"https://secwatch.observer/filing/0000950170-24-009811.md","text":"https://secwatch.observer/filing/0000950170-24-009811.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1821806/000095017024009811/0000950170-24-009811-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1821806/000095017024009811/lesl-20240201.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T11:22:30.441880+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":"ffbcc805a56487cff55a0693192d0e5ba5fc1e71","claim":"Leslie's, Inc. reported first quarter ended December 30, 2023 results: revenue $174.0 million, net income Net loss of $39.6 million, EPS $(0.21). 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 First Quarter Fiscal 2024 Financial Results • Sales of $174.0 million • Net Loss of $39.6 million • Adjusted EBITDA of $(24.4) million • Diluted earnings per share of $(0.21); Adjusted diluted earnings per share of $(0.20) • Company reaffirms","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1821806/000095017024009811/0000950170-24-009811-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter ended December 30, 2023"},{"label":"Revenue","value":"$174.0 million"},{"label":"Net income","value":"Net loss of $39.6 million"},{"label":"EPS","value":"$(0.21)"},{"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"}