{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-24-062163","form_type":"8-K","ticker":"SWBI","cik":"0001092796","company_name":"SMITH & WESSON BRANDS, INC.","filed_at":"2024-03-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.342557+00:00","generated_at":"2026-06-05T01:07:31.408449+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Smith & Wesson Q3 net sales $137.5M (+6.5% YoY), GAAP EPS $0.17 vs $0.24","bullets":["GAAP net income $7.9M ($0.17 diluted EPS); adjusted EPS $0.19.","Gross margin 28.7% (non-GAAP 29.1%) vs 32.4% a year ago.","Non-GAAP Adjusted EBITDAS $21.4M (15.6% of sales) vs $25.1M (19.5%) prior year.","Board declared $0.12/share quarterly dividend, payable April 4, 2024 to holders of record March 21, 2024.","Repurchased ~71,000 shares for $916,000; cash from ops $25.4M."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-24-062163","json":"https://secwatch.observer/filing/0001193125-24-062163.json","markdown":"https://secwatch.observer/filing/0001193125-24-062163.md","text":"https://secwatch.observer/filing/0001193125-24-062163.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1092796/000119312524062163/0001193125-24-062163-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1092796/000119312524062163/d793242d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T01:07:31.408449+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":"b1a5af4dfb9efb8b854157d0a2a35f3d53bd4bcb","claim":"SMITH & WESSON BRANDS, INC. reported third quarter of fiscal 2024, ended January 31, 2024 results: revenue $137.5 million, net income $7.9 million, or $0.17 per diluted share, EPS $0.17 per diluted share.","evidence_excerpt":"Smith & Wesson Brands, Inc. Reports Third Quarter Fiscal 2024 Financial Results • Q3 Net Sales of $137.5 Million • Q3 Gross Margin of 28.7%; Non-GAAP Gross Margin of 29.1% • Q3 EPS of $0.17/Share; Q3 Adjusted EPS of $0.19/Share","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1092796/000119312524062163/0001193125-24-062163-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"third quarter of fiscal 2024, ended January 31, 2024"},{"label":"Revenue","value":"$137.5 million"},{"label":"Net income","value":"$7.9 million, or $0.17 per diluted share"},{"label":"EPS","value":"$0.17 per diluted share"},{"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"}