{"schema_version":"secwatch.filing_event.v1","accession":"0001634117-24-000015","form_type":"8-K","ticker":"BNED","cik":"0001634117","company_name":"Barnes & Noble Education, Inc.","filed_at":"2024-03-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.880220+00:00","generated_at":"2026-06-04T22:20:40.390152+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":"Barnes & Noble Education Q3 FY2024 net loss narrows to $9.9M; adjusted EBITDA jumps to $20.3M","bullets":["Consolidated Q3 GAAP sales $456.7M (+$18.6M vs. prior year); net loss $(9.9)M improved from $(22.1)M.","Non-GAAP Adjusted EBITDA from continuing ops $20.3M, up from $5.2M; Adjusted earnings $(0.7)M vs. $(12.0)M.","First Day Complete revenue surged to $110M from $67M; 160 campus stores using program in spring 2024.","Retail segment gross comparable store sales +8.8% (course materials +14.1%, general merchandise -4.6%).","Company executed bank amendment and continues discussions to strengthen liquidity and financial position."],"urls":{"canonical":"https://secwatch.observer/filing/0001634117-24-000015","json":"https://secwatch.observer/filing/0001634117-24-000015.json","markdown":"https://secwatch.observer/filing/0001634117-24-000015.md","text":"https://secwatch.observer/filing/0001634117-24-000015.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1634117/000163411724000015/0001634117-24-000015-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1634117/000163411724000015/bned-20240312.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T22:20:40.390152+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":"5b71a4ff14d6f51235a1c37c6f9962c3ca92e521","claim":"Barnes & Noble Education, Inc. reported the third quarter ended January 27, 2024 results: revenue $456.7 million, net income $(9.9) million.","evidence_excerpt":"reported sales and earnings for the third quarter ended on January 27, 2024. Financial Results for the Third Quarter Fiscal Year 2024: • Consolidated third quarter GAAP sales of $456.7 million increased by $18.6 million, compared to $438.1 million in the prior year period. The third quarter sales increase is due to higher course material sales, primarily through the","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1634117/000163411724000015/0001634117-24-000015-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the third quarter ended January 27, 2024"},{"label":"Revenue","value":"$456.7 million"},{"label":"Net income","value":"$(9.9) 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"}