{"schema_version":"secwatch.filing_event.v1","accession":"0001050797-26-000065","form_type":"8-K","ticker":"COLM","cik":"0001050797","company_name":"COLUMBIA SPORTSWEAR CO","filed_at":"2026-04-30T23:59:59+00:00","discovered_at":"2026-05-14T18:02:31.872968+00:00","generated_at":"2026-05-15T00:31:25.681455+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Columbia Q1 EPS falls to $0.65 from $0.75; raises FY26 EPS guidance to $3.55-$4.00","bullets":["Q1 net sales $779M (flat YoY); gross margin 50.7% (down 20 bps); operating income $42M (-10%).","FY26 outlook raised: gross margin 50.3%-50.5% (prior 49.8%-50.0%); diluted EPS $3.55-$4.00 (prior $3.20-$3.65).","U.S. net sales -10% YoY; international growth led by Europe +35% (+21% cc), China +LDD%. Inventory units -11% YoY.","$80M paid in now-struck-down IEEPA tariffs; $55M recorded in cost of sales; no recovery assumed in outlook.","Quarterly dividend $0.30/sh declared (payable June 4); repurchased $150M stock in Q1 at avg $60.03/sh."],"urls":{"canonical":"https://secwatch.observer/filing/0001050797-26-000065","json":"https://secwatch.observer/filing/0001050797-26-000065.json","markdown":"https://secwatch.observer/filing/0001050797-26-000065.md","text":"https://secwatch.observer/filing/0001050797-26-000065.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1050797/000105079726000065/0001050797-26-000065-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1050797/000105079726000065/colm-20260430.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T00:31:25.681455+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":"8b64cf34485e80011fab0c8aa801c0b545d6a239","claim":"COLUMBIA SPORTSWEAR CO reported first quarter 2026 results: revenue $779.0 million, EPS $0.65.","evidence_excerpt":"Columbia Sportswear Company Reports First Quarter 2026 Financial Results; Updates Full Year 2026 Financial Outlook First Quarter 2026 Highlights • Net sales were relatively flat (decrease of 3 percent on a constant-currency basis) at $779.0 million, compared to first quarter 2025. • Gross margin contracted 20 basis points to 50.7 percent of net sales from 50.9 percent of net sales in first quarter 2025. • Operating income decreased 10 percent to $42.0 million, or 5.4 percent of net sales, compared to first quarter 2025 operating income of $46.5 million, or 6.0 percent of net sales. • Diluted earnings per share of $0.65, compared to first quarter 2025 diluted earnings per share of $0.75.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1050797/000105079726000065/0001050797-26-000065-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter 2026"},{"label":"Revenue","value":"$779.0 million"},{"label":"EPS","value":"$0.65"},{"label":"Result","value":"reported results"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}