{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-023255","form_type":"8-K","ticker":"ARTW","cik":"0000007623","company_name":"ARTS WAY MANUFACTURING CO INC","filed_at":"2026-07-10T14:04:19+00:00","discovered_at":"2026-07-10T14:05:01.295830+00:00","generated_at":"2026-07-10T14:05:18.549599+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Art's-Way reports 26% sales increase in H1 FY2026; operating income up 20%","bullets":["H1 FY2026 sales $14.5M (+26% YoY); operating income $617K (+20%); net income $370K ($0.07 EPS) vs $1.4M ($0.28) prior year which included $1.15M ERC.","Q2 FY2026 sales $7.85M (+24% YoY); operating income $287K; net income $173K ($0.03 EPS) vs $1.48M ($0.29) prior year.","Agricultural Products sales +16.6% for H1; net loss $208K vs net income $527K prior year due to $976K ERC; livestock demand strong.","Modular Buildings sales +41.3% for H1; net income $577K vs $899K prior year due to $179K ERC; backlog strong through Q3.","Gross margin declined 3.8% for H1 due to material cost pressures; management optimistic on demand and innovation."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-023255","json":"https://secwatch.observer/filing/0001437749-26-023255.json","markdown":"https://secwatch.observer/filing/0001437749-26-023255.md","text":"https://secwatch.observer/filing/0001437749-26-023255.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/7623/000143774926023255/0001437749-26-023255-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/7623/000143774926023255/artw20260708c_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-10T14:05:18.549599+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"}