{"schema_version":"secwatch.filing_event.v1","accession":"0001702744-24-000019","form_type":"8-K","ticker":"SMPL","cik":"0001702744","company_name":"Simply Good Foods Co","filed_at":"2024-04-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.656525+00:00","generated_at":"2026-06-04T02:21:00.524434+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Simply Good Foods Q2 net sales +5.3% to $312.2M, adj EPS $0.40, trims FY net sales growth outlook","bullets":["Q2 net sales $312.2M (+5.3% YoY); reported net income $33.1M, diluted EPS $0.33 vs $0.25.","Adjusted diluted EPS $0.40 vs $0.32; Adjusted EBITDA $57.8M vs $50.9M (+13.6%).","Gross margin improved 280 bps to 37.4% driven by lower ingredient and packaging costs.","Full-year FY2024 net sales growth now expected ~mid-point of 4-6% (previously high-end); Adjusted EBITDA growth 6-8%.","Quest retail takeaway +12%; Atkins -8% in U.S. measured channels; weak Atkins consumption cited."],"urls":{"canonical":"https://secwatch.observer/filing/0001702744-24-000019","json":"https://secwatch.observer/filing/0001702744-24-000019.json","markdown":"https://secwatch.observer/filing/0001702744-24-000019.md","text":"https://secwatch.observer/filing/0001702744-24-000019.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1702744/000170274424000019/0001702744-24-000019-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1702744/000170274424000019/atk-20240404.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T02:21:00.524434+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":"18a9db158d7f25ff4f6dfa92e9901c142be827a2","claim":"Simply Good Foods Co reported thirteen weeks ended February 24, 2024 results: revenue $312.2 million, net income $33.1 million, EPS $0.33. Guidance reaffirmed.","evidence_excerpt":"of branded nutritional foods and snacking products, today reported financial results for the thirteen weeks ended February 24, 2024. Second Quarter Summary: (1) • Net sales of $312.2 million versus $296.6 million • Net income of $33.1 million versus $25.6 million • Earnings per diluted share (“EPS”) of $0.33 versus $0.25 • Adjusted Diluted EPS (2) of $0.40 versus","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1702744/000170274424000019/0001702744-24-000019-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"thirteen weeks ended February 24, 2024"},{"label":"Revenue","value":"$312.2 million"},{"label":"Net income","value":"$33.1 million"},{"label":"EPS","value":"$0.33"},{"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"}