{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-26-049902","form_type":"8-K","ticker":"PII","cik":"0000931015","company_name":"Polaris Inc.","filed_at":"2026-07-27T23:24:21+00:00","discovered_at":"2026-07-28T10:05:00.380547+00:00","generated_at":"2026-07-28T10:05:48.568428+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Polaris Q2 2026 EPS $1.82 ($1.97 adj); sales up 9% YoY; raises FY guidance","bullets":["Q2 sales $2,023M (+9% YoY); North America sales up 11% to $1,755M.","Reported diluted EPS $1.82 vs net loss of $1.39 in Q2 2025; adjusted EPS $1.97.","Gross margin 23.6% (+426 bps); includes $74M tariff refunds benefiting adj EPS by $0.96.","ORV retail sales up 5% (ex-Youth); market share gains in off-road vehicles.","Raises FY 2026 adj EPS guidance to $3.00-$3.10 from $1.60-$1.70; adj sales to $7.30-$7.50B."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-049902","json":"https://secwatch.observer/filing/0001628280-26-049902.json","markdown":"https://secwatch.observer/filing/0001628280-26-049902.md","text":"https://secwatch.observer/filing/0001628280-26-049902.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/931015/000162828026049902/0001628280-26-049902-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/931015/000162828026049902/pii-20260728.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-28T10:05:48.568428+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"}