{"schema_version":"secwatch.filing_event.v1","accession":"0001726173-24-000028","form_type":"8-K","ticker":"BH-A","cik":"0001726173","company_name":"Biglari Holdings Inc.","filed_at":"2024-05-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.762184+00:00","generated_at":"2026-06-02T03:58:31.241408+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Biglari Holdings Q1 net earnings fall to $22.6M from $64.9M YoY; operating earnings drop to $5.7M","bullets":["Pre-tax operating earnings of $5.7M, down from $9.0M in Q1 2023.","Investment gains of $23.7M, compared to $76.2M in prior-year quarter.","Net earnings attributable to shareholders of $22.6M, a 65% decline YoY.","Income taxes and noncontrolling interest totaled $6.8M.","Company advises shareholders to review 10-Q for full details."],"urls":{"canonical":"https://secwatch.observer/filing/0001726173-24-000028","json":"https://secwatch.observer/filing/0001726173-24-000028.json","markdown":"https://secwatch.observer/filing/0001726173-24-000028.md","text":"https://secwatch.observer/filing/0001726173-24-000028.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1726173/000172617324000028/0001726173-24-000028-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1726173/000172617324000028/bh-20240510.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T03:58:31.241408+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":"6081aeb67ab81ed3453d8cd2bf0489826ca252a6","claim":"Biglari Holdings Inc. reported the first quarter of 2024 results: net income $ 22,579.","evidence_excerpt":"On May 10, 2024 , Biglari Holdings Inc. (the \"Company\") issued a press release announcing its financial results for its first quarter, which ended March 31, 2024.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1726173/000172617324000028/0001726173-24-000028-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the first quarter of 2024"},{"label":"Net income","value":"$ 22,579"},{"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"}