---
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"
generated_at: "2026-05-29T05:40:04.592559+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# BNED Q2 net income doubles to $49.7M; First Day revenue up 18% to $235M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001634117-24-000131
- JSON: https://secwatch.observer/filing/0001634117-24-000131.json
- Plain text: https://secwatch.observer/filing/0001634117-24-000131.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.