{"schema_version":"secwatch.filing_event.v1","accession":"0001546380-24-000032","form_type":"8-K","ticker":"SMG","cik":"0000825542","company_name":"SCOTTS MIRACLE-GRO CO","filed_at":"2024-07-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.989704+00:00","generated_at":"2026-05-31T14:41:17.809087+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Scotts Miracle-Gro Q3 adjusted EPS $2.31 doubles YoY; U.S. Consumer sales up 11%","bullets":["GAAP EPS $2.28 vs $0.77; Non-GAAP adjusted EPS $2.31 vs $1.17, more than doubling YoY.","Total Q3 sales $1.2B (+7% YoY); U.S. Consumer $1B (+11%); Hawthorne $67.7M (-28%) but first profitable quarter since Q3 2022.","GAAP gross margin 29.5% (up 1,110 bps); adjusted gross margin 29.2% (up 790 bps) on lower warehousing, materials, and inventory write-downs.","Interest expense fell 18% YoY; net debt/EBITDA leverage ~5.5x within 6.5x covenant.","Reaffirmed non-GAAP FY2024 guidance except Hawthorne net sales now expected 35-40% lower YoY; segment still targets break-even or better adjusted EBITDA."],"urls":{"canonical":"https://secwatch.observer/filing/0001546380-24-000032","json":"https://secwatch.observer/filing/0001546380-24-000032.json","markdown":"https://secwatch.observer/filing/0001546380-24-000032.md","text":"https://secwatch.observer/filing/0001546380-24-000032.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/825542/000154638024000032/0001546380-24-000032-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/825542/000154638024000032/smg-20240731.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T14:41:17.809087+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"}