{"schema_version":"secwatch.filing_event.v1","accession":"0001702744-23-000046","form_type":"8-K","ticker":"SMPL","cik":"0001702744","company_name":"Simply Good Foods Co","filed_at":"2023-06-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.111206+00:00","generated_at":"2026-06-13T14:57:02.269998+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Q3 net sales up 2.6% to $324.8M; Adj. EBITDA up 5.2% to $66.6M; reaffirms FY2023 outlook","bullets":["Net sales $324.8M (+2.6% YoY); net income $35.4M ($0.35 diluted EPS); adjusted diluted EPS $0.44 flat YoY.","Adjusted EBITDA $66.6M vs $63.3M; gross margin 36.7% down 80 bps YoY but sequentially up from Q2's 34.6%.","U.S. retail takeaway up ~11% combined measured+unmeasured; Quest +24%, Atkins -2%.","Reaffirmed FY2023: net sales slightly above 4-6% long-term algo; Adj. EBITDA growth slightly below net sales growth.","Term loan amendment lowered rate, extended maturity to March 2027; repaid $40M; net debt/Adj. EBITDA 1.1x."],"urls":{"canonical":"https://secwatch.observer/filing/0001702744-23-000046","json":"https://secwatch.observer/filing/0001702744-23-000046.json","markdown":"https://secwatch.observer/filing/0001702744-23-000046.md","text":"https://secwatch.observer/filing/0001702744-23-000046.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1702744/000170274423000046/0001702744-23-000046-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1702744/000170274423000046/atk-20230629.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T14:57:02.269998+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":"730cb2a9697aaa2a520bc0f61b0d698ceaf819bc","claim":"Simply Good Foods Co reported the thirty-nine weeks ended May 27, 2023 results: revenue $922.3 million, net income $96.9 million, EPS $0.96 per diluted share. Guidance reaffirmed.","evidence_excerpt":"Net sales were $922.3 million versus $894.5 million • Net income (2) of $96.9 million versus $78.4 million • Earnings per diluted share (“EPS”) (2) of $0.96 versus $0.78 • Adjusted Diluted EPS (3) of $1.18 versus $1.23 • Adjusted EBITDA (4) of $178.3 million versus $183.1 million","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1702744/000170274423000046/0001702744-23-000046-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the thirty-nine weeks ended May 27, 2023"},{"label":"Revenue","value":"$922.3 million"},{"label":"Net income","value":"$96.9 million"},{"label":"EPS","value":"$0.96 per diluted share"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"ff1a4dc423abad3011ebec35911e8755ba295d07","claim":"Simply Good Foods Co reported the third quarter ended May 27, 2023 results: revenue $324.8 million, net income $35.4 million, EPS $0.35 per diluted share. Guidance reaffirmed.","evidence_excerpt":"Third Quarter Summary: (1) • Net sales of $324.8 million versus $316.5 million • Net income (2) of $35.4 million versus $38.8 million • Earnings per diluted share (“EPS”) (2) of $0.35 versus $0.38 • Adjusted Diluted EPS (3) of $0.44, the same as the year ago period • Adjusted EBITDA (4) of $66.6 million versus $63.3 million","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1702744/000170274423000046/0001702744-23-000046-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the third quarter ended May 27, 2023"},{"label":"Revenue","value":"$324.8 million"},{"label":"Net income","value":"$35.4 million"},{"label":"EPS","value":"$0.35 per diluted share"},{"label":"Guidance","value":"reaffirmed"},{"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"}