---
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"
generated_at: "2026-05-16T14:29:54.391307+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Smith & Wesson Q2 FY2026: net sales $124.7M (-3.9%), EPS $0.04, guides Q3 sales +8-10%

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-25-308078
- JSON: https://secwatch.observer/filing/0001193125-25-308078.json
- Plain text: https://secwatch.observer/filing/0001193125-25-308078.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.