{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-24-146115","form_type":"8-K","ticker":"BNED","cik":"0001634117","company_name":"Barnes & Noble Education, Inc.","filed_at":"2024-05-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.341072+00:00","generated_at":"2026-06-01T09:12:38.226535+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"BNED prelim FY24 Adj. EBITDA $45M beats guidance; equity rights offering and $50M investment planned","bullets":["Preliminary FY2024 revenue ~$1,567M (+1.6% YoY); GAAP net loss ~$63M improved from $90M loss.","Non-GAAP Adj. EBITDA from continuing ops ~$45M, exceeding $40M guidance; prior year -$8M.","Rights offering: 900M shares at $0.05/share for $45M, fully backstopped; $50M equity investment led by Immersion; closing June 2024 subject to shareholder vote June 5.","Second lien lenders convert ~$34M principal into equity; new $325M ABL facility maturing 2028 reduces interest expense."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-24-146115","json":"https://secwatch.observer/filing/0001193125-24-146115.json","markdown":"https://secwatch.observer/filing/0001193125-24-146115.md","text":"https://secwatch.observer/filing/0001193125-24-146115.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1634117/000119312524146115/0001193125-24-146115-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1634117/000119312524146115/d843255d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T09:12:38.226535+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"}