{"schema_version":"secwatch.filing_event.v1","accession":"0001634117-23-000009","form_type":"8-K","ticker":"BNED","cik":"0001634117","company_name":"Barnes & Noble Education, Inc.","filed_at":"2023-03-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.937677+00:00","generated_at":"2026-06-18T07:06:58.145798+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Barnes & Noble Education Q3 FY2023 revenue up 11% to $447.1M, net loss narrows to $(25.0)M","bullets":["Consolidated revenue $447.1M (+11.0% YoY); gross profit $104.2M (+19.8%); gross margin expanded to 23.3%.","GAAP net loss $(25.0)M improved from $(36.8)M; adjusted EBITDA $6.4M vs $(13.1)M in prior year.","BNC First Day Complete revenue grew 76% to $67M; 116 campus stores using program (vs 76 last spring).","Retail gross comparable store sales +5.9%: course materials +7.4%, general merchandise +2.3%.","Wholesale revenue $38.9M (+5.2% YoY), first growth since Q1 FY2020; cost savings initiatives underway."],"urls":{"canonical":"https://secwatch.observer/filing/0001634117-23-000009","json":"https://secwatch.observer/filing/0001634117-23-000009.json","markdown":"https://secwatch.observer/filing/0001634117-23-000009.md","text":"https://secwatch.observer/filing/0001634117-23-000009.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1634117/000163411723000009/0001634117-23-000009-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1634117/000163411723000009/bned-20230309.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-18T07:06:58.145798+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":"80c8aae2747035d5dbcfae62d8c4c34096f4df34","claim":"Barnes & Noble Education, Inc. reported third quarter ended January 28, 2023 results: revenue $447.1 million, net income $(25.0) million.","evidence_excerpt":"Q323 EARNINGS) --- Q323 EARNINGS Document Exhibit 99.1 Barnes & Noble Education Reports Third Quarter Fiscal Year 2023 Financial Results Consolidated Revenue Increased 11.0% to $447.1 Million BNC’s First Day® Complete Revenue Grew 76% Retail Gross Comparable Store Sales Increased 5.9% Consolidated GAAP Net Loss Improved by $11.8 Million and Consolidated Adjusted","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1634117/000163411723000009/0001634117-23-000009-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"third quarter ended January 28, 2023"},{"label":"Revenue","value":"$447.1 million"},{"label":"Net income","value":"$(25.0) million"},{"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"}