{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-25-002829","form_type":"8-K","ticker":"TWIN","cik":"0000100378","company_name":"TWIN DISC INC","filed_at":"2025-02-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:02.647865+00:00","generated_at":"2026-05-27T02:15:01.058607+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Twin Disc Q2 sales up 23% to $89.9M; EPS $0.07 flat; gross margin down 420bps","bullets":["Sales $89.9M (+23.2% YoY, organic +10.1%); net income $0.9M ($0.07 EPS) flat YoY.","Gross margin 24.1%, down 420bps, driven by $1.6M inventory write-down and Katsa costs.","EBITDA $6.3M (+13.5% YoY); six-month backlog $124.0M (down from $144.3M in Q1).","Cash $15.9M (-24.3%), total debt $24.9M (+40.5%), net debt $9.0M increase from Katsa.","CEO notes marine stable, Veth record, Asian oil/gas challenges, industrials recovering."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-25-002829","json":"https://secwatch.observer/filing/0001437749-25-002829.json","markdown":"https://secwatch.observer/filing/0001437749-25-002829.md","text":"https://secwatch.observer/filing/0001437749-25-002829.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/100378/000143774925002829/0001437749-25-002829-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/100378/000143774925002829/twin20250204_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-27T02:15:01.058607+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"}