{"schema_version":"secwatch.filing_event.v1","accession":"0001702744-25-000003","form_type":"8-K","ticker":"SMPL","cik":"0001702744","company_name":"Simply Good Foods Co","filed_at":"2025-01-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:04.497207+00:00","generated_at":"2026-05-28T06:50:39.236997+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 Q1 EPS $0.38 ($0.49 adj.), sales +10.6%; reaffirms FY2025 outlook","bullets":["Net sales $341.3M (+10.6% YoY); OWYN contributed $32.3M; legacy sales flat due to shipment timing.","Adjusted EBITDA $70.1M (+13.1% YoY); GAAP net income $38.1M; Adj. diluted EPS $0.49 vs $0.43.","Retail takeaway +8% (Quest +10%, OWYN +67%, Atkins -4%); gross margin 38.2% (+90 bps).","Repaid $50M of term loan; outstanding $350M; net debt/Adjusted EBITDA 0.8x.","Reaffirms FY2025: net sales +8.5-10.5%, Adj. EBITDA +4-6%; OWYN sales expected $135-145M."],"urls":{"canonical":"https://secwatch.observer/filing/0001702744-25-000003","json":"https://secwatch.observer/filing/0001702744-25-000003.json","markdown":"https://secwatch.observer/filing/0001702744-25-000003.md","text":"https://secwatch.observer/filing/0001702744-25-000003.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1702744/000170274425000003/0001702744-25-000003-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1702744/000170274425000003/atk-20250108.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-28T06:50:39.236997+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"}