{"schema_version":"secwatch.filing_event.v1","accession":"0001702744-26-000021","form_type":"8-K","ticker":"SMPL","cik":"0001702744","company_name":"Simply Good Foods Co","filed_at":"2026-07-09T11:02:25+00:00","discovered_at":"2026-07-09T11:05:00.287202+00:00","generated_at":"2026-07-09T11:05:04.886940+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Simply Good Foods reports Q3 net loss of $52M; Atkins sales down 24.6%; cuts FY2026 outlook","bullets":["Net sales $357M, down 6.3% YoY; net loss $52M vs net income $41.1M; adjusted EPS $0.42 vs $0.51.","Atkins brand sales declined 24.6%; Quest up 1.1%, OWYN up 3.6%.","Recorded $82M non-cash impairment charge on goodwill and intangible assets (Atkins, OWYN) in Q3.","FY2026 net sales guidance cut to $1.345-1.355B (down ~6-7% YoY); adjusted EBITDA $220-225M (down ~19-21%).","Q3 adjusted EBITDA $57.2M, down 22.5% YoY; gross margin 32.5%, down 390 bps."],"urls":{"canonical":"https://secwatch.observer/filing/0001702744-26-000021","json":"https://secwatch.observer/filing/0001702744-26-000021.json","markdown":"https://secwatch.observer/filing/0001702744-26-000021.md","text":"https://secwatch.observer/filing/0001702744-26-000021.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1702744/000170274426000021/0001702744-26-000021-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1702744/000170274426000021/atk-20260709.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-09T11:05:04.886940+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"}