{"schema_version":"secwatch.filing_event.v1","accession":"0001726173-24-000005","form_type":"8-K","ticker":"BH-A","cik":"0001726173","company_name":"Biglari Holdings Inc.","filed_at":"2024-02-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.273691+00:00","generated_at":"2026-06-05T15:22:54.110039+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Biglari Holdings Q4 operating earnings $3.8M; FY2023 operating earnings $43.2M (+19% YoY)","bullets":["Q4 2023 pre-tax operating earnings $3.8M vs $5.2M in Q4 2022, a decline of 27%.","Full-year 2023 pre-tax operating earnings $43.2M, up from $36.3M in 2022 (+19%).","Q4 net earnings attributable to shareholders $44.6M ($10.1M in Q4 2022); full-year net earnings $54.9M vs loss of $32.0M.","Investment gains were $46.9M in Q4 and $21.7M for the full year, reversing prior-year losses."],"urls":{"canonical":"https://secwatch.observer/filing/0001726173-24-000005","json":"https://secwatch.observer/filing/0001726173-24-000005.json","markdown":"https://secwatch.observer/filing/0001726173-24-000005.md","text":"https://secwatch.observer/filing/0001726173-24-000005.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1726173/000172617324000005/0001726173-24-000005-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1726173/000172617324000005/bh-20240224.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T15:22:54.110039+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":"b103e8196db8c587d2ae35f2f5f1aa243072df1d","claim":"Biglari Holdings Inc. reported the fourth quarter and year ended December 31, 2023 results: net income $44,640.","evidence_excerpt":"On February 24, 2024, Biglari Holdings Inc. (the \"Company\") issued a press release announcing the Company’s earnings for the fourth quarter and year ended December 31, 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1726173/000172617324000005/0001726173-24-000005-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fourth quarter and year ended December 31, 2023"},{"label":"Net income","value":"$44,640"},{"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"}