{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-014946","form_type":"8-K","ticker":null,"cik":"0001477246","company_name":"S&W Seed Co","filed_at":"2024-02-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.285191+00:00","generated_at":"2026-06-06T02:14:32.810758+00:00","sec_items":["2.02","5.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"S&W Seed Q2 FY2024 revenue $10.9M (-16% YoY); net loss $6.5M; CFO appointed","bullets":["Revenue $10.9M, down 16% YoY; gross margin improved to 30.3% from 21.3%.","GAAP net loss ($0.15)/share vs ($0.14); adjusted EBITDA improved to ($3.2M).","Double Team sorghum revenue surged 233% to $4.0M; CEO cites MENA disruptions.","FY2024 revenue guidance lowered to low end of $76-82M; EBITDA view unchanged.","Vanessa Baughman appointed permanent CFO effective Feb 12; salary $330k + bonus/equity."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-014946","json":"https://secwatch.observer/filing/0000950170-24-014946.json","markdown":"https://secwatch.observer/filing/0000950170-24-014946.md","text":"https://secwatch.observer/filing/0000950170-24-014946.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1477246/000095017024014946/0000950170-24-014946-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1477246/000095017024014946/sanw-20240209.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T02:14:32.810758+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":"640c5b976349f838d4081a053ed875d498fe3d05","claim":"S&W Seed Co reported the second quarter of fiscal 2024 ended December 31, 2023 results: revenue $10.9 million, net income ($6.5) million, EPS ($0.15) per basic and diluted share.","evidence_excerpt":"Company (Nasdaq: SANW) today announced financial results for the three months ended December 31, 2023. Financial Highlights • Revenue for the second quarter of fiscal 2024 was $10.9 million, a 16.0% decrease compared to the second quarter of fiscal 2023. Double Team TM sorghum revenue was $4.0 million in the second quarter of fiscal 2024 compared to $1.2 million in","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1477246/000095017024014946/0000950170-24-014946-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the second quarter of fiscal 2024 ended December 31, 2023"},{"label":"Revenue","value":"$10.9 million"},{"label":"Net income","value":"($6.5) million"},{"label":"EPS","value":"($0.15) per basic and diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"7317d47a45","claim":"Vanessa Baughman was appointed as Chief Financial Officer at S&W Seed Co.","evidence_excerpt":"The Board of Directors (the “Board”) of the Company appointed Vanessa Baughman as the Company’s Chief Financial Officer, effective February 12, 2024.","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1477246/000095017024014946/0000950170-24-014946-index.htm","confidence":0.95,"family_label":"Executive change","details":[{"label":"Action","value":"appointed"},{"label":"Role","value":"Chief Financial Officer"}],"fact_type":"executive_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}