{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-26-027513","form_type":"8-K","ticker":"SSD","cik":"0000920371","company_name":"Simpson Manufacturing Co., Inc.","filed_at":"2026-04-27T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.935041+00:00","generated_at":"2026-05-15T04:09:14.206399+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Simpson Manufacturing Q1 net sales $588M (+9.1%), EPS $2.13 (+15.1%)","bullets":["Net sales $588.0M, up 9.1% YoY; income from operations $114.6M, up 12.0%.","Diluted EPS $2.13, up 15.1% from $1.85; adjusted EBITDA $139.4M, +14.1%.","Gross profit margin 45.2% vs. 46.5% YoY; operating margin improved to 19.5%.","Repurchased $50.0M of common stock during the quarter.","Company reaffirmed full-year 2026 guidance."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-027513","json":"https://secwatch.observer/filing/0001628280-26-027513.json","markdown":"https://secwatch.observer/filing/0001628280-26-027513.md","text":"https://secwatch.observer/filing/0001628280-26-027513.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/920371/000162828026027513/0001628280-26-027513-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/920371/000162828026027513/ssd-20260427.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T04:09:14.206399+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":"321698dac4592a4f4852f8925c7156db5ccc8b1b","claim":"Simpson Manufacturing Co., Inc. reported first quarter of 2026 results: revenue $587,964, net income $88,216, EPS $2.13. Guidance reaffirmed.","evidence_excerpt":"Consolidated 2026 First Quarter Highlights Three Months Ended Year-Over- March 31, Year 2026 2025 Change (In thousands, except per share data and percentages) Net sales $ 587,964 $ 538,895 9.1 % Gross profit 265,891 250,566 6.1 % Gross profit margin 45.2 % 46.5 % Total operating expenses 150,656 148,195 1.7 % Income from operations 114,617 102,319 12.0 %","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/920371/000162828026027513/0001628280-26-027513-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter of 2026"},{"label":"Revenue","value":"$587,964"},{"label":"Net income","value":"$88,216"},{"label":"EPS","value":"$2.13"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"reported results"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}