{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-055703","form_type":"8-K","ticker":"LESL","cik":"0001821806","company_name":"Leslie's, Inc.","filed_at":"2024-05-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:20.387899+00:00","generated_at":"2026-06-02T12:39:59.926955+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 Q2 FY2024 sales down 11.4% to $188.7M; net loss of $34.6M; reaffirms FY outlook","bullets":["Sales $188.7M (-11.4% YoY); comparable sales -12.1%; gross margin 28.8% vs 33.4% a year ago.","Net loss $34.6M (-$0.19 diluted EPS); adjusted diluted EPS -$0.17 (vs -$0.14 prior year).","Adjusted EBITDA -$19.3M vs -$8.4M prior year; interest expense up to $18.2M from $17.2M.","Inventories down 23% to $379.1M; funded debt $882.7M (down from $965.8M a year ago).","FY2024 outlook reaffirmed: sales $1.41-1.47B; adjusted EBITDA $170-190M; adjusted EPS $0.25-0.33."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-055703","json":"https://secwatch.observer/filing/0000950170-24-055703.json","markdown":"https://secwatch.observer/filing/0000950170-24-055703.md","text":"https://secwatch.observer/filing/0000950170-24-055703.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1821806/000095017024055703/0000950170-24-055703-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1821806/000095017024055703/lesl-20240508.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T12:39:59.926955+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":"45700702142d8f87c68829cdb288ed3973a1d17a","claim":"Leslie's, Inc. reported second quarter ended March 30, 2024 results: revenue $188.7 million, net income Net Loss of $34.6 million, EPS $(0.19). Guidance reaffirmed.","evidence_excerpt":"Leslie’s, Inc. Announces Second Quarter Fiscal 2024 Financial Results • Sales of $188.7 million • Net Loss of $34.6 million • Adjusted EBITDA of $(19.3) million • Diluted earnings per share of $(0.19); Adjusted diluted earnings per share of $(0.17) • Company reaffirms fiscal 2024 outlook","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1821806/000095017024055703/0000950170-24-055703-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter ended March 30, 2024"},{"label":"Revenue","value":"$188.7 million"},{"label":"Net income","value":"Net Loss of $34.6 million"},{"label":"EPS","value":"$(0.19)"},{"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"}