{"schema_version":"secwatch.filing_event.v1","accession":"0001050797-24-000064","form_type":"8-K","ticker":"COLM","cik":"0001050797","company_name":"COLUMBIA SPORTSWEAR CO","filed_at":"2024-04-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.046842+00:00","generated_at":"2026-06-03T07:19:49.035191+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Columbia Sportswear Q1 net sales down 6% to $770M; EPS falls 4% to $0.71","bullets":["Net sales $770M vs $820.6M in Q1 2023, down 6% YoY.","Operating income $44.7M (5.8% margin), down 21% from $56.4M.","Diluted EPS $0.71, down 4% from $0.74; gross margin improved 190 bps to 50.6%.","Ended quarter with $787.7M cash and no borrowings; inventories down 37%.","Board declared $0.30/share dividend payable May 30, 2024; repurchased $50.2M of stock."],"urls":{"canonical":"https://secwatch.observer/filing/0001050797-24-000064","json":"https://secwatch.observer/filing/0001050797-24-000064.json","markdown":"https://secwatch.observer/filing/0001050797-24-000064.md","text":"https://secwatch.observer/filing/0001050797-24-000064.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1050797/000105079724000064/0001050797-24-000064-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1050797/000105079724000064/colm-20240425.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T07:19:49.035191+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":"c0412f705e0ee505796c75f63cb66132f15587bd","claim":"COLUMBIA SPORTSWEAR CO reported first quarter 2024 results: revenue $770.0 million, net income $42.3 million, EPS $0.71. Guidance reaffirmed.","evidence_excerpt":"Columbia Sportswear Company Reports First Quarter 2024 Financial Results; Updates Full Year 2024 Financial Outlook First Quarter 2024 Highlights • Net sales decreased 6 percent to $770.0 million, compared to first quarter 2023. • Operating income decreased 21 percent to $44.7 million, or 5.8 percent of net sales, compared to first quarter 2023 operating income of $56.4 million, or 6.9 percent of net sales. • Diluted earnings per share decreased 4 percent to $0.71, compared to first quarter 2023 diluted earnings per share of $0.74.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1050797/000105079724000064/0001050797-24-000064-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter 2024"},{"label":"Revenue","value":"$770.0 million"},{"label":"Net income","value":"$42.3 million"},{"label":"EPS","value":"$0.71"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"reported results"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}