---
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"
generated_at: "2026-05-15T06:47:55.458711+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Simply Good Foods posts Q2 net loss $159.7M, impairment $249M; cuts FY2026 outlook

## Summary
- 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%).

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001702744-26-000010
- JSON: https://secwatch.observer/filing/0001702744-26-000010.json
- Plain text: https://secwatch.observer/filing/0001702744-26-000010.txt

## Key facts
- Earnings Releases
  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.
  - Period: the fiscal second quarter ended February 28, 2026
  - Revenue: $326.0 million
  - Net income: Net loss of $159.7 million
  - EPS: Loss per diluted share of $1.73
  - Guidance: lowered
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1702744/000170274426000010/0001702744-26-000010-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.