{"schema_version":"secwatch.filing_event.v1","accession":"0001702744-25-000018","form_type":"8-K","ticker":"SMPL","cik":"0001702744","company_name":"Simply Good Foods Co","filed_at":"2025-04-09T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.395359+00:00","generated_at":"2026-05-23T18:24:32.380666+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Simply Good Foods Q2 adj EPS $0.46 beats $0.40 YoY; net sales up 15.2% to $359.7M; reaffirms FY25 guidance","bullets":["Q2 net sales $359.7M (+15.2% YoY); OWYN contributed $33.8M; organic net sales +4.4%.","Adjusted EBITDA $68.0M vs $57.8M; adjusted diluted EPS $0.46 vs $0.40.","FY2025 guidance reaffirmed: net sales +8.5-10.5% YoY; adj EBITDA +4-6%; 53rd week headwind ~2%.","CFO Shaun Mara to retire July 3, 2025; Christopher J. Bealer hired as SVP Finance to succeed.","Gross margin 36.2% down 120bps; OWYN non-cash inventory step-up was 10bps headwind."],"urls":{"canonical":"https://secwatch.observer/filing/0001702744-25-000018","json":"https://secwatch.observer/filing/0001702744-25-000018.json","markdown":"https://secwatch.observer/filing/0001702744-25-000018.md","text":"https://secwatch.observer/filing/0001702744-25-000018.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1702744/000170274425000018/0001702744-25-000018-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1702744/000170274425000018/atk-20250409.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T18:24:32.380666+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"}