{"schema_version":"secwatch.filing_event.v1","accession":"0001634117-24-000131","form_type":"8-K","ticker":"BNED","cik":"0001634117","company_name":"Barnes & Noble Education, Inc.","filed_at":"2024-12-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.049375+00:00","generated_at":"2026-05-29T05:40:04.592559+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 net income doubles to $49.7M; First Day revenue up 18% to $235M","bullets":["Total revenue $602.1M (-1.4% YoY) as store closures offset 3.8% comparable store sales gain.","Net income from continuing ops $49.7M ($1.87 diluted EPS) vs $24.9M prior year.","Adjusted EBITDA up 29% to $66.0M from $51.1M on lower SG&A of $13.0M.","First Day Complete enrollment ~925,000 students across 183 campus stores, up from 800,000.","Completed $40M ATM equity offering; proceeds to reduce annual interest expense ~$4M."],"urls":{"canonical":"https://secwatch.observer/filing/0001634117-24-000131","json":"https://secwatch.observer/filing/0001634117-24-000131.json","markdown":"https://secwatch.observer/filing/0001634117-24-000131.md","text":"https://secwatch.observer/filing/0001634117-24-000131.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1634117/000163411724000131/0001634117-24-000131-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1634117/000163411724000131/bned-20241209.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T05:40:04.592559+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"}