{"schema_version":"secwatch.filing_event.v1","accession":"0001772921-24-000034","form_type":"8-K","ticker":"ONEW","cik":"0001772921","company_name":"OneWater Marine Inc.","filed_at":"2024-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:20.005073+00:00","generated_at":"2026-06-03T00:45:44.314745+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"OneWater Marine Q2 net loss $4.5M; revenue down 7% to $488M; maintains FY guidance","bullets":["Revenue $488.3M (-6.9% YoY); same-store sales -5% but +4% on two-year stack.","GAAP net loss $(4.5)M ($(0.27)/diluted); adjusted diluted EPS $0.67 vs $1.81 last year.","Adjusted EBITDA $28.3M, down 47.8% YoY; gross margin 24.6%, down 340 bps.","Restructuring charges $11.8M (headcount, store closures, IT projects); tornado-related costs $2.5M.","FY 2024 guidance maintained: same-store sales up low-to-mid single digits, EBITDA $130-155M, adj. EPS $3.25-$3.75."],"urls":{"canonical":"https://secwatch.observer/filing/0001772921-24-000034","json":"https://secwatch.observer/filing/0001772921-24-000034.json","markdown":"https://secwatch.observer/filing/0001772921-24-000034.md","text":"https://secwatch.observer/filing/0001772921-24-000034.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1772921/000177292124000034/0001772921-24-000034-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1772921/000177292124000034/onew-20240502.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T00:45:44.314745+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":"42762b40555b41440a65a2dbdda8210a7a201ad6","claim":"OneWater Marine Inc. reported fiscal second quarter ended March 31, 2024 results: revenue $488 million, net income $(5) million, or $(0.27) per diluted share, EPS $(0.27) per diluted share. Guidance reaffirmed.","evidence_excerpt":"Inc. Announces Fiscal Second Quarter 2024 Results Maintaining previously issued fiscal full year 2024 outlook Fiscal Second Quarter 2024 Highlights • Revenue decreased 7% to $488 million • Same-store sales decreased 5% for the quarter; average annual increase of 4% over last two years • Gross profit margin of 24.6% • GAAP net loss of $(5) million, or $(0.27) per","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1772921/000177292124000034/0001772921-24-000034-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fiscal second quarter ended March 31, 2024"},{"label":"Revenue","value":"$488 million"},{"label":"Net income","value":"$(5) million, or $(0.27) per diluted share"},{"label":"EPS","value":"$(0.27) per diluted share"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"reported results"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}