{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-308078","form_type":"8-K","ticker":"SWBI","cik":"0001092796","company_name":"SMITH & WESSON BRANDS, INC.","filed_at":"2025-12-04T23:59:59+00:00","discovered_at":"2026-05-14T18:02:38.773181+00:00","generated_at":"2026-05-16T14:29:54.391307+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 Q2 FY2026: net sales $124.7M (-3.9%), EPS $0.04, guides Q3 sales +8-10%","bullets":["GAAP net income $1.9M ($0.04 diluted EPS) vs $4.5M ($0.10) a year ago; adjusted EBITDAS $15.1M (12.1% of sales).","Gross margin 24.3%, down from 26.6% YoY; operating cash flow $27.3M vs -$7.4M in prior year.","New products accounted for 38.7% of Q2 sales; distributor unit inventory fell 5% QoQ and 15% vs Oct 2024.","Board declared $0.13 quarterly dividend payable Jan 2, 2026 to holders of record Dec 18, 2025.","Expects Q3 FY2026 sales 8-10% above Q3 FY2025, with no significant channel inventory impact."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-308078","json":"https://secwatch.observer/filing/0001193125-25-308078.json","markdown":"https://secwatch.observer/filing/0001193125-25-308078.md","text":"https://secwatch.observer/filing/0001193125-25-308078.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1092796/000119312525308078/0001193125-25-308078-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1092796/000119312525308078/d124610d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T14:29:54.391307+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"}