{"schema_version":"secwatch.filing_event.v1","accession":"0001702744-24-000043","form_type":"8-K","ticker":"SMPL","cik":"0001702744","company_name":"Simply Good Foods Co","filed_at":"2024-06-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.657315+00:00","generated_at":"2026-06-01T01:03:50.968636+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Simply Good Foods Q3 EPS beats; raises FY24 adj. EBITDA outlook to ~8% growth; OWYN acquired","bullets":["Net sales $334.8M (+3.1% YoY); net income $41.3M; diluted EPS $0.41; adjusted diluted EPS $0.50 vs $0.44 YoY.","Gross margin 39.9%, up 320 bps YoY, driven by lower input costs; adjusted EBITDA $71.9M vs $66.6M YoY.","Completed OWYN acquisition on June 13 for $280M cash + $250M incremental term loan; OWYN expected to add $25-30M net sales in FY24.","Full-year legacy net sales reaffirmed at mid-point of 4-6% growth; total adj. EBITDA growth raised to ~8% from prior 6-8%.","Quest retail takeaway +13%; Atkins -5%; net debt target ~1.25x adj. EBITDA by fiscal year-end."],"urls":{"canonical":"https://secwatch.observer/filing/0001702744-24-000043","json":"https://secwatch.observer/filing/0001702744-24-000043.json","markdown":"https://secwatch.observer/filing/0001702744-24-000043.md","text":"https://secwatch.observer/filing/0001702744-24-000043.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1702744/000170274424000043/0001702744-24-000043-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1702744/000170274424000043/atk-20240627.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T01:03:50.968636+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"}