{"schema_version":"secwatch.filing_event.v1","accession":"0001702744-25-000043","form_type":"8-K","ticker":"SMPL","cik":"0001702744","company_name":"Simply Good Foods Co","filed_at":"2025-10-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.193782+00:00","generated_at":"2026-05-17T02:31:36.163748+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Simply Good Foods Q4 net loss of $12.4M, Atkins impairment $60.9M, FY26 guidance soft","bullets":["Q4 net sales $369.0M (-1.8%); net loss $12.4M vs income $29.3M; GAAP diluted loss $0.12.","Atkins brand impairment of $60.9M non-cash charge driven by challenging FY and lower revenue outlook.","FY26 outlook: net sales -2% to +2%, gross margin down 100-150bps, Adjusted EBITDA -4% to +1%.","Board approved $150M share repurchase increase; $171M available as of Oct 23, 2025.","Net debt/Adjusted EBITDA ratio improved to 0.5x; $240M term loan repaid since OWYN acquisition."],"urls":{"canonical":"https://secwatch.observer/filing/0001702744-25-000043","json":"https://secwatch.observer/filing/0001702744-25-000043.json","markdown":"https://secwatch.observer/filing/0001702744-25-000043.md","text":"https://secwatch.observer/filing/0001702744-25-000043.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1702744/000170274425000043/0001702744-25-000043-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1702744/000170274425000043/atk-20251023.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T02:31:36.163748+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"}