{"schema_version":"secwatch.filing_event.v1","accession":"0001634117-23-000074","form_type":"8-K","ticker":"BNED","cik":"0001634117","company_name":"Barnes & Noble Education, Inc.","filed_at":"2023-12-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.853629+00:00","generated_at":"2026-06-07T17:07:29.121828+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":"BNED Q2 FY2024 adjusted EBITDA up 28% to $50.3M; First Day Complete revenue +52%","bullets":["GAAP net income from cont ops $24.9M, +2.8% YoY; GAAP EPS $0.47 diluted.","Adjusted EBITDA $50.3M, +28.3% YoY; FY2024 guidance reaffirmed at ~$40M.","First Day Complete revenue $136M, +52% YoY; 157 campuses now enrolled.","Retail gross comparable store sales +3.6%; store count down 128 to 1,271.","Strategic review of alternatives ongoing; no timetable set."],"urls":{"canonical":"https://secwatch.observer/filing/0001634117-23-000074","json":"https://secwatch.observer/filing/0001634117-23-000074.json","markdown":"https://secwatch.observer/filing/0001634117-23-000074.md","text":"https://secwatch.observer/filing/0001634117-23-000074.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1634117/000163411723000074/0001634117-23-000074-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1634117/000163411723000074/bned-20231206.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T17:07:29.121828+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":"dfb127ace383466d08a23bece4dac9930413de92","claim":"Barnes & Noble Education, Inc. reported fiscal second quarter ended October 28, 2023 results: net income Consolidated second quarter GAAP net income from continuing operations of $24.9 million increased by $0.7 million, or 2..","evidence_excerpt":"Consolidated second quarter GAAP sales of $610.4 million increased by $1.7 million, or 0.3%, compared to $608.6 million in the prior year period.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1634117/000163411723000074/0001634117-23-000074-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fiscal second quarter ended October 28, 2023"},{"label":"Net income","value":"Consolidated second quarter GAAP net income from continuing operations of $24.9 million increased by $0.7 million, or 2."},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"dfb127ace383466d08a23bece4dac9930413de92","claim":"Barnes & Noble Education, Inc. reported fiscal second quarter ended October 28, 2023 results: net income Consolidated second quarter GAAP net income from continuing operations of $24.9 million increased by $0.7 million, or 2..","evidence_excerpt":"Consolidated second quarter GAAP net income from continuing operations of $24.9 million increased by $0.7 million, or 2.8%, compared to a net income from continuing operations of $24.2 million in the prior year period.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1634117/000163411723000074/0001634117-23-000074-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fiscal second quarter ended October 28, 2023"},{"label":"Net income","value":"Consolidated second quarter GAAP net income from continuing operations of $24.9 million increased by $0.7 million, or 2."},{"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"}