{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-093923","form_type":"8-K","ticker":"SWBI","cik":"0001092796","company_name":"SMITH & WESSON BRANDS, INC.","filed_at":"2026-03-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.528009+00:00","generated_at":"2026-05-15T19:18:41.516659+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":"Smith & Wesson Q3 sales up 17.1% to $135.7M; EPS $0.08; guides Q4 up 10-12%","bullets":["Net sales $135.7M (+17.1% YoY); GAAP net income $3.8M ($0.08 EPS) vs $2.1M ($0.05 EPS) a year ago.","Gross margin improved to 26.2% from 24.1%; adjusted EBITDAS $16.8M (12.4% of sales).","Handgun unit shipments to sporting goods channel up 28% YoY despite NICS down 2.2%.","Guides Q4 FY2026 sales up 10-12% over prior-year Q4.","Declared $0.13 quarterly dividend, payable April 2, 2026 to holders of record March 19."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-093923","json":"https://secwatch.observer/filing/0001193125-26-093923.json","markdown":"https://secwatch.observer/filing/0001193125-26-093923.md","text":"https://secwatch.observer/filing/0001193125-26-093923.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1092796/000119312526093923/0001193125-26-093923-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1092796/000119312526093923/d120095d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T19:18:41.516659+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":"c2bed8d8986353430801c5c11aeab270d95b17b5","claim":"SMITH & WESSON BRANDS, INC. reported the third quarter of fiscal 2026, ended January 31, 2026 results: revenue $135.7 million, net income $3.8 million, EPS $0.08 per diluted share. Guidance raised.","evidence_excerpt":"Smith & Wesson Brands, Inc. Reports Third Quarter Fiscal 2026 Financial Results - Q3 Net Sales of $135.7 Million - Q3 Gross Margin of 26.2%; Non-GAAP Gross Margin of 26.1% - Q3 EPS of $0.08/Share; Q3 Adjusted EPS of $0.08/Share MARYVILLE, Tenn., March 5, 2026 – Smith & Wesson Brands, Inc. (NASDAQ Global Select: SWBI) , a U.S.-based leader in firearm manufacturing and design, today announced financial results for the third quarter of fiscal 2026, ended January 31, 2026. Financial Highlights • Net sales were $135.7 million, an increase of $19.8 million, or 17.1%, from the comparable quarter last year. • Gross margin was 26.2% compared with 24.1% in the comparable quarter last year. • Net income was $3.8 million, or $0.08 per diluted share, compared with $2.1 million, or $0.05 per diluted share, for the comparable quarter last year. • Non-GAAP net income was $3.6 million, or $0.08 per diluted share, compared with $1.4 million, or $0.03 per diluted share, for the comparable quarter last ye","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1092796/000119312526093923/0001193125-26-093923-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the third quarter of fiscal 2026, ended January 31, 2026"},{"label":"Revenue","value":"$135.7 million"},{"label":"Net income","value":"$3.8 million"},{"label":"EPS","value":"$0.08 per diluted share"},{"label":"Guidance","value":"raised"},{"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"}