{"schema_version":"secwatch.filing_event.v1","accession":"0001702744-26-000010","form_type":"8-K","ticker":"SMPL","cik":"0001702744","company_name":"Simply Good Foods Co","filed_at":"2026-04-09T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.768117+00:00","generated_at":"2026-05-15T06:47:55.458711+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Simply Good Foods posts Q2 net loss $159.7M, impairment $249M; cuts FY2026 outlook","bullets":["Net sales $326M (-9.4% YoY); Atkins sales down 26.6%, OWYN down 16.8%, Quest flat.","Net loss $159.7M vs prior-year net income $36.7M; diluted EPS -$1.73 vs +$0.36.","Recorded $249M non-cash impairment on Atkins and OWYN intangible assets.","Adjusted EBITDA $55.5M (-18.4% YoY); adjusted diluted EPS $0.45 vs $0.46.","FY2026 guidance: net sales $1.31-1.35B (-7 to -10%), Adj. EBITDA $217-225M (-19 to -22%)."],"urls":{"canonical":"https://secwatch.observer/filing/0001702744-26-000010","json":"https://secwatch.observer/filing/0001702744-26-000010.json","markdown":"https://secwatch.observer/filing/0001702744-26-000010.md","text":"https://secwatch.observer/filing/0001702744-26-000010.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1702744/000170274426000010/0001702744-26-000010-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1702744/000170274426000010/atk-20260409.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T06:47:55.458711+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":[{"claim_id":"672f261e629feb78e3463408a1a8902e14a0ee9b","claim":"Simply Good Foods Co reported the fiscal second quarter ended February 28, 2026 results: revenue $326.0 million, net income Net loss of $159.7 million, EPS Loss per diluted share of $1.73. Guidance lowered.","evidence_excerpt":"Net sales of $326.0 million versus $359.7 million • Net loss of $159.7 million versus net income of $36.7 million • Loss per diluted share of $1.73 versus earnings per diluted share of $0.36","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1702744/000170274426000010/0001702744-26-000010-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fiscal second quarter ended February 28, 2026"},{"label":"Revenue","value":"$326.0 million"},{"label":"Net income","value":"Net loss of $159.7 million"},{"label":"EPS","value":"Loss per diluted share of $1.73"},{"label":"Guidance","value":"lowered"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}