{"schema_version":"secwatch.filing_event.v1","accession":"0001336917-24-000058","form_type":"8-K","ticker":"UAA","cik":"0001336917","company_name":"Under Armour, Inc.","filed_at":"2024-05-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.006269+00:00","generated_at":"2026-06-01T19:44:26.071615+00:00","sec_items":["2.02","2.05","8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"low","headline":"Under Armour announces restructuring charges and $500M buyback alongside FY2024 earnings release","bullets":["Approved restructuring plan with pre-tax charges of $70M-$90M in FY2025, including $50M cash and $40M non-cash.","New $500M share repurchase program for Class C common stock authorized; expires May 2027.","Quarterly and full-year fiscal 2024 earnings results released; detailed figures not available in the provided filing extract.","Restructuring includes ~$15M in employee severance and $35M in transformational initiatives.","Board cites need to rebalance cost base to improve profitability and cash flow."],"urls":{"canonical":"https://secwatch.observer/filing/0001336917-24-000058","json":"https://secwatch.observer/filing/0001336917-24-000058.json","markdown":"https://secwatch.observer/filing/0001336917-24-000058.md","text":"https://secwatch.observer/filing/0001336917-24-000058.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1336917/000133691724000058/0001336917-24-000058-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1336917/000133691724000058/ua-20240515.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T19:44:26.071615+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":"f07058de572fde2e628c2e7f2a856068ad52076c","claim":"Under Armour, Inc. reported financial results for the fourth quarter and fiscal year ended March 31, 2024.","evidence_excerpt":"On May 16, 2024, Under Armour, Inc. (“Under Armour”, or the “Company”) issued a press release announcing its financial results for the fourth quarter and fiscal year ended March 31, 2024.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1336917/000133691724000058/0001336917-24-000058-index.htm","confidence":0.9},{"claim_id":"2a656d6419e341f945b2b1134af136c267f17605","claim":"Under Armour, Inc. announced a restructuring with charges of approximately $70 million to $90 million.","evidence_excerpt":"On May 15, 2024, the Company’s Board of Directors approved a restructuring plan designed to rebalance the Company’s cost base to further improve profitability and cash flow generation. In connection with the restructuring plan, the Company expects to incur total estimated pre-tax restructuring and related charges of approximately $70 million to $90 million during fiscal year 2025","evidence_source":"SEC 8-K Item 2.05/2.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1336917/000133691724000058/0001336917-24-000058-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001193125-26-215803","ticker":"LMFA","company_name":"LM FUNDING AMERICA, INC.","filed_at":"2026-05-11T23:59:59+00:00","headline":"LM Funding April Bitcoin production flat at 9.4 BTC; HODL slips to 334.0","event_type":"other_material","sec_items":["2.02","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: earnings_release","same SEC item: 2.02, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-215803","json":"https://secwatch.observer/filing/0001193125-26-215803.json","markdown":"https://secwatch.observer/filing/0001193125-26-215803.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1640384/000119312526215803/0001193125-26-215803-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1640384/000119312526215803/lmfa-20260511.htm"},"side_by_side_evidence":{"fact_type":"earnings_release","source_excerpt":"On May 16, 2024, Under Armour, Inc. (“Under Armour”, or the “Company”) issued a press release announcing its financial results for the fourth quarter and fiscal year ended March 31, 2024.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1336917/000133691724000058/0001336917-24-000058-index.htm","comparable_excerpt":"LM Funding America, Inc. 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(“Under Armour”, or the “Company”) issued a press release announcing its financial results for the fourth quarter and fiscal year ended March 31, 2024.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1336917/000133691724000058/0001336917-24-000058-index.htm","comparable_excerpt":"Artiva Biotherapeutics, Inc. (the \"Company\") issued a press release announcing its financial results for the quarter ended March 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1817241/000119312526213239/0001193125-26-213239-index.htm"}},{"accession":"0001193125-26-251382","ticker":"MANH","company_name":"MANHATTAN ASSOCIATES INC","filed_at":"2026-06-01T20:03:46+00:00","headline":"Manhattan Associates to cut ~6% of global headcount; expects $7M-$9M in severance costs in Q2 2026","event_type":"other_material","sec_items":["2.05","7.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.05","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-251382","json":"https://secwatch.observer/filing/0001193125-26-251382.json","markdown":"https://secwatch.observer/filing/0001193125-26-251382.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1056696/000119312526251382/0001193125-26-251382-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1056696/000119312526251382/manh-20260601.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"On May 15, 2024, the Company’s Board of Directors approved a restructuring plan designed to rebalance the Company’s cost base to further improve profitability and cash flow generation. In connection with the restructuring plan, the Company expects to incur total estimated pre-tax restructuring and related charges of approximately $70 million to $90 million during fiscal year 2025","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1336917/000133691724000058/0001336917-24-000058-index.htm","comparable_excerpt":"On June 1, 2026, Manhattan Associates, Inc. (“Manhattan”) initiated plans to reduce its global headcount by approximately 6%, leveraging increased operational efficiencies and allowing it to focus investments on key strategic priorities. Manhattan estimates that it will incur expenses, substantially all in cash, of approximately $7 million to $9 million in the second quarter of 2026, consisting of severance and other one-time termination benefits in connection with these actions.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1056696/000119312526251382/0001193125-26-251382-index.htm"}},{"accession":"0001043000-26-000016","ticker":"SNDA","company_name":"SONIDA SENIOR LIVING, INC.","filed_at":"2026-05-11T23:59:59+00:00","headline":"Sonida Senior Living reports Q1 net loss of $41.2M; revenue up 37% on CHP acquisition","event_type":"earnings","sec_items":["2.02","8.01","9.01"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: earnings_release","same SEC item: 2.02, 8.01, 9.01","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001043000-26-000016","json":"https://secwatch.observer/filing/0001043000-26-000016.json","markdown":"https://secwatch.observer/filing/0001043000-26-000016.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1043000/000104300026000016/0001043000-26-000016-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1043000/000104300026000016/snda-20260511.htm"},"side_by_side_evidence":{"fact_type":"earnings_release","source_excerpt":"On May 16, 2024, Under Armour, Inc. (“Under Armour”, or the “Company”) issued a press release announcing its financial results for the fourth quarter and fiscal year ended March 31, 2024.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1336917/000133691724000058/0001336917-24-000058-index.htm","comparable_excerpt":"Sonida Senior Living Announces First Quarter 2026 Results DALLAS, Texas – May 11, 2026 – Sonida Senior Living, Inc. (the “Company,” “Sonida,” “we,” “our,” or “us”) (NYSE: SNDA), a leading owner, operator and investor of senior housing communities, today announced its results for the first quarter ended March 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1043000/000104300026000016/0001043000-26-000016-index.htm"}},{"accession":"0001193125-26-215674","ticker":"LXEO","company_name":"Lexeo Therapeutics, Inc.","filed_at":"2026-05-11T23:59:59+00:00","headline":"Lexeo Therapeutics Q1 net loss $20.2M; cash $227.6M; LX2006 pivotal trial protocol submitted to FDA","event_type":"earnings","sec_items":["2.02","8.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: earnings_release","same SEC item: 2.02, 8.01, 9.01","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-215674","json":"https://secwatch.observer/filing/0001193125-26-215674.json","markdown":"https://secwatch.observer/filing/0001193125-26-215674.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1907108/000119312526215674/0001193125-26-215674-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1907108/000119312526215674/lxeo-20260511.htm"},"side_by_side_evidence":{"fact_type":"earnings_release","source_excerpt":"On May 16, 2024, Under Armour, Inc. 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(“Under Armour”, or the “Company”) issued a press release announcing its financial results for the fourth quarter and fiscal year ended March 31, 2024.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1336917/000133691724000058/0001336917-24-000058-index.htm","comparable_excerpt":"First Quarter 2026 Results Total revenue for the first quarter of 2026 was $106.9 million, representing year-over-year growth of 1% on a reported basis. Software revenue for the first quarter of 2026 was $49.7 million, representing year-over-year growth of 7% on a reported basis. Services revenue for the first quarter of 2026 was $57.2 million, representing a year-over-year decrease of 4% on a reported basis . Total Bookings for the first quarter of 2026 were $115.3 million, representing a year-over-year decrease of 2%. Software Bookings for the first quarter of 2026 were $48.7 million, representing a year-over-year increase of 20%. The increase in software bookings was attributable to strong customer demand across our platform. Services Bookings for the first quarter of 2026 were $66.6 million, representing a year-over-year decrease of 14%. The decrease in services bookings was primarily driven by the timing of contract recognition and execution. Total cost of revenues for the first q","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1827090/000182709026000017/0001827090-26-000017-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}