{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-23-017416","form_type":"8-K","ticker":"BOOT","cik":"0001610250","company_name":"Boot Barn Holdings, Inc.","filed_at":"2023-11-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.769243+00:00","generated_at":"2026-06-09T00:26:38.715745+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Boot Barn Q2 FY2024: EPS $0.90, sales $374.5M (+6.5%), same-store sales down 4.8%","bullets":["Q2 net sales $374.5M (+6.5% YoY); same-store sales declined 4.8% (retail -3.8%, e-com -11.7%).","Diluted EPS $0.90 vs $1.06 prior year; adjusted EPS $0.91 excluding tax effects.","Gross margin 35.8% (down 90 bps) from occupancy deleverage, partially offset by merchandise margin expansion.","Opened 10 new stores in quarter, total 371; average inventory per store down ~14% same-store basis.","Updated FY2024 guidance: sales $1.677B-$1.702B, same-store sales decline (6.5)-(5.0)%, EPS $4.75-$5.00."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-23-017416","json":"https://secwatch.observer/filing/0001558370-23-017416.json","markdown":"https://secwatch.observer/filing/0001558370-23-017416.md","text":"https://secwatch.observer/filing/0001558370-23-017416.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1610250/000155837023017416/0001558370-23-017416-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1610250/000155837023017416/boot-20231102x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T00:26:38.715745+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":"d8ba4ae305e13fe9bc5a21dcf964698fa2249ee3","claim":"Boot Barn Holdings, Inc. reported the six months ended September 30, 2023 results: revenue $758.2 million.","evidence_excerpt":"Operating Results for the Six Months Ended September 30, 2023 Compared to the Six Months Ended September 24, 2022 ​ ● Net sales increased 5.7% to $758.2 million from $717.4 million in the prior-year period.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1610250/000155837023017416/0001558370-23-017416-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the six months ended September 30, 2023"},{"label":"Revenue","value":"$758.2 million"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"f4c7603bc3f470adbd3a527186576c0653ba1c32","claim":"Boot Barn Holdings, Inc. reported the second fiscal quarter ended September 30, 2023 results: revenue $374.5 million, net income $27.7 million, EPS $0.90 per diluted share.","evidence_excerpt":"For the quarter ended September 30, 2023: ● Net sales increased 6.5% over the prior-year period to $374.5 million, cycling 12.4% net sales growth in the prior-year period. ● Same store sales decreased 4.8% compared to the prior-year period, cycling 64% same store sales growth on a 2-year stack basis. The 4.8% decrease in consolidated same store sales is comprised of a decrease in retail store same store sales of 3.8% and a decrease in e-commerce same store sales of 11.7%. ● Net income was $27.7 million, or $0.90 per diluted share, compared to $32.1 million, or $1.06 per diluted share in the prior-year period.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1610250/000155837023017416/0001558370-23-017416-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the second fiscal quarter ended September 30, 2023"},{"label":"Revenue","value":"$374.5 million"},{"label":"Net income","value":"$27.7 million"},{"label":"EPS","value":"$0.90 per diluted share"},{"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"}