{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-019737","form_type":"8-K/A","ticker":"LYTS","cik":"0000763532","company_name":"LSI INDUSTRIES INC","filed_at":"2026-06-05T20:04:32+00:00","discovered_at":"2026-06-05T20:05:00.334219+00:00","generated_at":"2026-06-05T20:05:25.528682+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"LSI Industries files audited SRR Holdings financials; 2025 revenue $265M, net income $11.4M","bullets":["SRR Holdings 2025 net sales $265M (down 2.3% YoY); net income $11.4M vs $12.8M in 2024.","Gross profit improved to $66.5M (25.1% margin) from $60.5M (22.3%) in 2024; operating income $23M vs $17.7M.","Total assets $194.7M, shareholders' equity $71.2M; goodwill $11.7M, intangible assets $58.7M at Dec 2025.","Pro forma combined financials (LSI + SRR) filed for FY2025 and nine months ended March 2026.","Acquisition originally reported on March 24, 2026; this amendment delivers required financial statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-019737","json":"https://secwatch.observer/filing/0001437749-26-019737.json","markdown":"https://secwatch.observer/filing/0001437749-26-019737.md","text":"https://secwatch.observer/filing/0001437749-26-019737.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/763532/000143774926019737/0001437749-26-019737-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/763532/000143774926019737/lyts20260521_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T20:05:25.528682+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"}