{"schema_version":"secwatch.filing_event.v1","accession":"0001529628-26-000096","form_type":"8-K","ticker":"SND","cik":"0001529628","company_name":"Smart Sand, Inc.","filed_at":"2026-08-11T20:01:02+00:00","discovered_at":"2026-08-11T20:02:13.287425+00:00","generated_at":"2026-08-11T20:02:39.691322+00:00","sec_items":["2.02","5.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Smart Sand posts record Q2 revenue $115.1M, EPS $0.26; CFO Beckelman to step down Jan 1","bullets":["Q2 revenue $115.1M, up 34% YoY; tons sold 1.864M, up 31%; net income $10.2M ($0.26 EPS) vs net loss $3.9M in Q1.","Adjusted EBITDA $18.7M vs $7.8M YoY; gross profit $19.8M; contribution margin $27.1M at $14.54/ton.","Guides 2026 sales volumes +10-20% vs 2025; expects positive free cash flow; capex $15-20M.","CFO Lee Beckelman steps down Jan 1, 2027, becomes advisor through 2030; James Young (current GC) to succeed as CFO.","Declared special dividend $0.10/share payable Aug 12; repurchased 470,088 shares for $2.5M in Q2; $30M undrawn credit."],"urls":{"canonical":"https://secwatch.observer/filing/0001529628-26-000096","json":"https://secwatch.observer/filing/0001529628-26-000096.json","markdown":"https://secwatch.observer/filing/0001529628-26-000096.md","text":"https://secwatch.observer/filing/0001529628-26-000096.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1529628/000152962826000096/0001529628-26-000096-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1529628/000152962826000096/snd-20260811.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-11T20:02:39.691322+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"}