---
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"
generated_at: "2026-06-03T00:45:44.314745+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# OneWater Marine Q2 net loss $4.5M; revenue down 7% to $488M; maintains FY guidance

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001772921-24-000034
- JSON: https://secwatch.observer/filing/0001772921-24-000034.json
- Plain text: https://secwatch.observer/filing/0001772921-24-000034.txt

## Key facts
- Earnings Releases
  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.
  - Period: fiscal second quarter ended March 31, 2024
  - Revenue: $488 million
  - Net income: $(5) million, or $(0.27) per diluted share
  - EPS: $(0.27) per diluted share
  - Guidance: reaffirmed
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1772921/000177292124000034/0001772921-24-000034-index.htm

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