{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-381907","form_type":"8-K","ticker":"SWBI","cik":"0001092796","company_name":"SMITH & WESSON BRANDS, INC.","filed_at":"2026-09-03T20:15:14+00:00","discovered_at":"2026-09-03T20:16:00.471654+00:00","generated_at":"2026-09-03T20:16:05.054349+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Smith & Wesson Q1 FY2027 sales up 32% to $112.6M; EPS $0.06 vs -$0.08","bullets":["Net sales $112.6M, +32.3% YoY; gross margin 28.7% vs 25.9%.","GAAP EPS $0.06 vs -$0.08; non-GAAP EPS $0.06; adjusted EBITDAS $13.8M (12.2% of sales).","Q2 sales expected ~10% above last year; FY2027 revenue growth guided 5-7%.","Quarterly dividend $0.13/share, record Sept 17, 2026, payable Oct 1, 2026.","Tariff refunds of $2.9M boosted gross margin by ~260 bps (non-recurring)."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-381907","json":"https://secwatch.observer/filing/0001193125-26-381907.json","markdown":"https://secwatch.observer/filing/0001193125-26-381907.md","text":"https://secwatch.observer/filing/0001193125-26-381907.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1092796/000119312526381907/0001193125-26-381907-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1092796/000119312526381907/swbi-20260903.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-03T20:16:05.054349+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"}