{"schema_version":"secwatch.filing_event.v1","accession":"0001726173-24-000036","form_type":"8-K","ticker":"BH-A","cik":"0001726173","company_name":"Biglari Holdings Inc.","filed_at":"2024-08-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:14.294514+00:00","generated_at":"2026-05-31T10:26:33.240430+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Biglari Holdings Q2 pre-tax operating earnings rise to $19.7M; net loss of $48.2M on investment losses","bullets":["Pre-tax operating earnings of $19.7M in Q2 2024 vs $10.0M in Q2 2023, up 96%.","Net loss attributable to shareholders of $48.2M in Q2 2024 vs net income of $1.9M in prior year.","First six months 2024: net loss of $25.6M, compared to net income of $66.8M in 2023.","Investment losses of $82.6M in Q2 2024 drove net loss; management advises focusing on operating earnings.","First six months operating earnings of $25.4M vs $19.1M in 2023, up 33%."],"urls":{"canonical":"https://secwatch.observer/filing/0001726173-24-000036","json":"https://secwatch.observer/filing/0001726173-24-000036.json","markdown":"https://secwatch.observer/filing/0001726173-24-000036.md","text":"https://secwatch.observer/filing/0001726173-24-000036.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1726173/000172617324000036/0001726173-24-000036-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1726173/000172617324000036/bh-20240809.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T10:26:33.240430+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"}