{"schema_version":"secwatch.filing_event.v1","accession":"0001050797-26-000129","form_type":"8-K","ticker":"COLM","cik":"0001050797","company_name":"COLUMBIA SPORTSWEAR CO","filed_at":"2026-07-30T20:05:15+00:00","discovered_at":"2026-07-30T20:06:18.375453+00:00","generated_at":"2026-07-30T20:08:47.449219+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Columbia Sportswear Q2 net sales up 2% to $614.4M; EPS $0.52 vs loss; tariff refund boosts results","bullets":["Net sales $614.4M (+2% YoY); operating income $30.9M vs prior-year loss of $23.6M.","Diluted EPS $0.52 vs net loss per share of $0.19; includes $0.93 benefit from IEEPA tariff refund.","Gross margin 58.3% (up 920 bps) with ~980 bps benefit from tariff recovery; $78M refund received.","Quarterly dividend $0.30/share declared, payable Sept 3, 2026 to holders of record Aug 20, 2026.","Cash and short-term investments $624.6M, no borrowings; full year 2026 financial outlook updated."],"urls":{"canonical":"https://secwatch.observer/filing/0001050797-26-000129","json":"https://secwatch.observer/filing/0001050797-26-000129.json","markdown":"https://secwatch.observer/filing/0001050797-26-000129.md","text":"https://secwatch.observer/filing/0001050797-26-000129.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1050797/000105079726000129/0001050797-26-000129-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1050797/000105079726000129/colm-20260730.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-30T20:08:47.449219+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}