{"schema_version":"secwatch.filing_event.v1","accession":"0001634117-26-000059","form_type":"8-K","ticker":"BNED","cik":"0001634117","company_name":"Barnes & Noble Education, Inc.","filed_at":"2026-06-24T20:24:37+00:00","discovered_at":"2026-06-24T20:26:00.272822+00:00","generated_at":"2026-06-24T20:26:22.652597+00:00","sec_items":["2.02","7.01","9.01","8.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"BNED preliminary FY2026 net income $15-18M vs $65.8M loss; Adj EBITDA $75-77M, initiates $0.08 dividend","bullets":["Revenue $1.71-1.72B (+6.2-6.8% YoY); First Day program revenue +27-28% to ~$760M.","Net income $15-18M vs prior year net loss of $65.8M; Adjusted EBITDA $75-77M (+26-30% YoY).","Total debt reduced to $71.0M from $103.1M; net debt $62.6M, a 33% YoY decrease.","Board declares first quarterly dividend of $0.08/share, payable July 30, 2026 to holders of record July 16, 2026.","FY2027 outlook: targeting Adj EBITDA $85-92M, capex ~$20M, and further net income improvement."],"urls":{"canonical":"https://secwatch.observer/filing/0001634117-26-000059","json":"https://secwatch.observer/filing/0001634117-26-000059.json","markdown":"https://secwatch.observer/filing/0001634117-26-000059.md","text":"https://secwatch.observer/filing/0001634117-26-000059.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1634117/000163411726000059/0001634117-26-000059-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1634117/000163411726000059/bned-20260624.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-24T20:26:22.652597+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"}