---
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"
generated_at: "2026-07-09T11:05:04.886940+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Simply Good Foods reports Q3 net loss of $52M; Atkins sales down 24.6%; cuts FY2026 outlook

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001702744-26-000021
- JSON: https://secwatch.observer/filing/0001702744-26-000021.json
- Plain text: https://secwatch.observer/filing/0001702744-26-000021.txt

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