{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-026363","form_type":"8-K","ticker":"SHOO","cik":"0000913241","company_name":"STEVEN MADDEN, LTD.","filed_at":"2023-08-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.004706+00:00","generated_at":"2026-06-12T16:08:50.649454+00:00","sec_items":["2.02","8.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Steven Madden Q2 revenue down 16.8% to $445M; GAAP EPS $0.46 vs $0.62 YoY","bullets":["Revenue $445.3M (-16.8% YoY); wholesale -20.8%, DTC -5.4%.","GAAP diluted EPS $0.46 (vs $0.62); adjusted $0.47 (vs $0.63).","Gross margin improved to 42.6% from 40.7%; operating expenses rose to 32.7% of sales.","Quarterly dividend of $0.21/share declared, payable Sept 25, 2023.","FY2023 outlook reaffirmed: rev down 6.5-8.0%; adj. EPS $2.40-$2.50."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-026363","json":"https://secwatch.observer/filing/0001493152-23-026363.json","markdown":"https://secwatch.observer/filing/0001493152-23-026363.md","text":"https://secwatch.observer/filing/0001493152-23-026363.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/913241/000149315223026363/0001493152-23-026363-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/913241/000149315223026363/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T16:08:50.649454+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":"f6ce1178fec9b6fc88b94692dc653c63b51e77dc","claim":"STEVEN MADDEN, LTD. reported second quarter ended June 30, 2023 results: revenue $445.3 million, net income $34.5 million, EPS $0.46 per diluted share. Guidance reaffirmed.","evidence_excerpt":"● Revenue decreased 16.8% to $445.3 million compared to $535.0 million in the same period of 2022. ● Gross profit as a percentage of revenue was 42.6% compared to 40.7% in the same period of 2022. ● Operating expenses as a percentage of revenue were 32.7% compared to 28.5% in the same period of 2022. Adjusted operating expenses as a percentage of revenue were 32.6% compared to 28.2% in the same period of 2022. ● Income from operations totaled $44.0 million, or 9.9% of revenue, compared to $65.2 million, or 12.2% of revenue, in the same period of 2022. Adjusted income from operations totaled $44.5 million, or 10.0% of revenue, compared to $67.0 million, or 12.5% of revenue, in the same period of 2022. ● Net income attributable to Steven Madden, Ltd. was $34.5 million, or $0.46 per diluted share, compared to $48.5 million, or $0.62 per diluted share, in the same period of 2022. Adjusted net income attributable to Steven Madden, Ltd. was $34.9 million, or $0.47 per diluted share, compared","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/913241/000149315223026363/0001493152-23-026363-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter ended June 30, 2023"},{"label":"Revenue","value":"$445.3 million"},{"label":"Net income","value":"$34.5 million"},{"label":"EPS","value":"$0.46 per diluted share"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}