{"schema_version":"secwatch.filing_event.v1","accession":"0001702744-24-000003","form_type":"8-K","ticker":"SMPL","cik":"0001702744","company_name":"Simply Good Foods Co","filed_at":"2024-01-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.168449+00:00","generated_at":"2026-06-07T04:05:07.427540+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Simply Good Foods Q1 net sales up 2.6% to $308.7M; reaffirms FY2024 outlook","bullets":["Net sales $308.7M (+2.6% YoY); net income $35.6M ($0.35 diluted EPS) vs $35.9M ($0.36).","Adjusted diluted EPS $0.43 vs $0.42; Adjusted EBITDA $62.0M vs $60.8M.","Gross margin improved 40 bps to 37.3% on lower ingredient and packaging costs.","Reaffirmed FY2024: net sales growth at high end of 4-6% (incl. 53rd week); Adj. EBITDA growth slightly higher.","Cash $121.4M; repaid $10M term loan in Q1 and additional $25M post-quarter."],"urls":{"canonical":"https://secwatch.observer/filing/0001702744-24-000003","json":"https://secwatch.observer/filing/0001702744-24-000003.json","markdown":"https://secwatch.observer/filing/0001702744-24-000003.md","text":"https://secwatch.observer/filing/0001702744-24-000003.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1702744/000170274424000003/0001702744-24-000003-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1702744/000170274424000003/atk-20240104.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T04:05:07.427540+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":"e7eab2540e6854561422aa43bdedf483eb17d828","claim":"Simply Good Foods Co reported fiscal first quarter ended November 25, 2023 results: revenue $308.7 million, net income $35.6 million, EPS $0.35. Guidance reaffirmed.","evidence_excerpt":"First Quarter Summary: (1) • Net sales of $308.7 million versus $300.9 million • Net income of $35.6 million versus $35.9 million • Earnings per diluted share (“EPS”) of $0.35 versus $0.36","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1702744/000170274424000003/0001702744-24-000003-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fiscal first quarter ended November 25, 2023"},{"label":"Revenue","value":"$308.7 million"},{"label":"Net income","value":"$35.6 million"},{"label":"EPS","value":"$0.35"},{"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"}