{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-26-053827","form_type":"8-K","ticker":"SDHC","cik":"0001982518","company_name":"Smith Douglas Homes Corp.","filed_at":"2026-08-06T11:06:19+00:00","discovered_at":"2026-08-06T11:10:07.335831+00:00","generated_at":"2026-08-06T11:11:28.454823+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Smith Douglas Q2 EPS falls to $0.03 from $0.26; gross margin drops to 17.6%","bullets":["Home closings up 25% to 839; revenue up 22% to $273.0M.","Pretax income $1.9M includes $7.6M impairment/abandonment charges vs $17.2M a year ago.","Net new home orders up 32% to 970; backlog homes up 17% to 1,000.","Active communities up 20% to 110; total controlled lots 23,527.","Repurchased 312,351 shares for $4.4M; debt-to-book cap 13.2%."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-053827","json":"https://secwatch.observer/filing/0001628280-26-053827.json","markdown":"https://secwatch.observer/filing/0001628280-26-053827.md","text":"https://secwatch.observer/filing/0001628280-26-053827.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1982518/000162828026053827/0001628280-26-053827-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1982518/000162828026053827/sdhc-20260806.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-06T11:11:28.454823+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"}