---
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"
generated_at: "2026-06-04T02:21:00.524434+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Simply Good Foods Q2 net sales +5.3% to $312.2M, adj EPS $0.40, trims FY net sales growth outlook

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001702744-24-000019
- JSON: https://secwatch.observer/filing/0001702744-24-000019.json
- Plain text: https://secwatch.observer/filing/0001702744-24-000019.txt

## Key facts
- Earnings Releases
  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.
  - Period: thirteen weeks ended February 24, 2024
  - Revenue: $312.2 million
  - Net income: $33.1 million
  - EPS: $0.33
  - Guidance: reaffirmed
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1702744/000170274424000019/0001702744-24-000019-index.htm

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