{"schema_version":"secwatch.filing_event.v1","accession":"0001816708-26-000082","form_type":"8-K","ticker":"OWLT","cik":"0001816708","company_name":"Owlet, Inc.","filed_at":"2026-08-11T20:16:29+00:00","discovered_at":"2026-08-11T20:18:00.516140+00:00","generated_at":"2026-08-11T20:18:15.283947+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Owlet Q2 2026: Record revenue $33.9M (+29.9%), net loss narrows to $0.6M, raises adjusted EBITDA guidance","bullets":["Q2 revenue $33.9M vs $26.1M YoY; subscription revenue $3.2M vs $0.9M YoY.","Net loss $0.6M vs $37.4M; GAAP gross margin 64.4%, ex-tariff 54.0% (+270bps).","Adjusted EBITDA $6.7M incl. $3.75M tariff refund; ex-refund $2.9M vs $0.5M.","Adjusted EPS $0.20 vs -$0.04; GAAP EPS -$0.05 vs -$2.35.","FY2026 guidance: revenue $118-122M; gross margin 53-55%; adjusted EBITDA $10.75-12.75M (both raised on tariff refund)."],"urls":{"canonical":"https://secwatch.observer/filing/0001816708-26-000082","json":"https://secwatch.observer/filing/0001816708-26-000082.json","markdown":"https://secwatch.observer/filing/0001816708-26-000082.md","text":"https://secwatch.observer/filing/0001816708-26-000082.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1816708/000181670826000082/0001816708-26-000082-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1816708/000181670826000082/owlt-20260811.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-11T20:18:15.283947+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"}