{"schema_version":"secwatch.filing_event.v1","accession":"0001600033-26-000036","form_type":"8-K","ticker":"ELF","cik":"0001600033","company_name":"e.l.f. Beauty, Inc.","filed_at":"2026-08-05T20:14:25+00:00","discovered_at":"2026-08-05T20:15:00.269746+00:00","generated_at":"2026-08-05T20:15:05.977038+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"e.l.f. Beauty Q1 net sales +36% to $479.4M; raises FY2027 outlook to 18-20% growth","bullets":["GAAP diluted EPS $1.12; adjusted diluted EPS $1.75; adjusted EBITDA $168.2M (35% of sales).","Gross margin 83% (incl. ~1,050 bps IEEPA tariff refunds); SG&A rose $84.5M to $280.3M.","rhode contingent consideration fair value adjustment of $16.1M due to revenue outperformance.","FY2027 net sales guidance raised to $1,938-1,968M (prior $1,835-1,865M); adjusted EPS now $3.50-3.55.","Cash $344.2M, total debt $834.2M as of June 30, 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001600033-26-000036","json":"https://secwatch.observer/filing/0001600033-26-000036.json","markdown":"https://secwatch.observer/filing/0001600033-26-000036.md","text":"https://secwatch.observer/filing/0001600033-26-000036.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1600033/000160003326000036/0001600033-26-000036-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1600033/000160003326000036/elf-20260805.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-05T20:15:05.977038+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"}