{"schema_version":"secwatch.filing_event.v1","accession":"0001050797-23-000144","form_type":"8-K","ticker":"COLM","cik":"0001050797","company_name":"COLUMBIA SPORTSWEAR CO","filed_at":"2023-10-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.038387+00:00","generated_at":"2026-06-09T07:43:50.245720+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Columbia Q3 net sales up 3% to $985.7M; EPS down 6% to $1.70; dividend declared","bullets":["Net sales $985.7M (+3% YoY); operating income $134.6M (-7%).","Diluted EPS $1.70, down 6% from $1.80; gross margin +70bps to 48.7%.","SG&A rose 230bps to 35.7% of sales, pressuring operating margin to 13.7%.","Cash & short-term investments $214.8M, no borrowings; declared $0.30 quarterly dividend (payable Nov 30).","Updated full-year 2023 financial outlook (details in press release and CFO commentary)."],"urls":{"canonical":"https://secwatch.observer/filing/0001050797-23-000144","json":"https://secwatch.observer/filing/0001050797-23-000144.json","markdown":"https://secwatch.observer/filing/0001050797-23-000144.md","text":"https://secwatch.observer/filing/0001050797-23-000144.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1050797/000105079723000144/0001050797-23-000144-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1050797/000105079723000144/colm-20231026.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T07:43:50.245720+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":"5ae5f8101e43af157bb789766e3ac347f947cbed","claim":"COLUMBIA SPORTSWEAR CO reported third quarter and first nine months 2023 results: revenue $985.7 million, net income $103.5 million, EPS $1.70.","evidence_excerpt":"First Nine Months 2023 Financial Results; Updates Full Year 2023 Financial Outlook Third Quarter 2023 Highlights • Net sales increased 3 percent (3 percent constant-currency) to $985.7 million, compared to third quarter 2022. • Operating income decreased 7 percent to $134.6 million, or 13.7 percent of net sales, compared to third quarter 2022 operating income of $145.3","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1050797/000105079723000144/0001050797-23-000144-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"third quarter and first nine months 2023"},{"label":"Revenue","value":"$985.7 million"},{"label":"Net income","value":"$103.5 million"},{"label":"EPS","value":"$1.70"},{"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"}