secwatch.observer — SEC 8-K summary
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Issuer:     SMITH & WESSON BRANDS, INC. (SWBI)
CIK:        0001092796
Form:       8-K
Filed at:   2025-12-04T23:59:59+00:00
Accession:  0001193125-25-308078
Event type: earnings
Sentiment:  neutral
Materiality: 0.65
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1092796/000119312525308078/0001193125-25-308078-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1092796/000119312525308078/d124610d8k.htm
  HTML page:      https://secwatch.observer/filing/0001193125-25-308078

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