{"schema_version":"secwatch.filing_event.v1","accession":"0001817358-23-000184","form_type":"8-K","ticker":"ASO","cik":"0001817358","company_name":"Academy Sports & Outdoors, Inc.","filed_at":"2023-08-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.404432+00:00","generated_at":"2026-06-11T01:23:30.959389+00:00","sec_items":["2.02","8.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Academy Sports Q2 GAAP EPS $2.01, sales down 6.2%, comps -7.5%, declares $0.09 dividend","bullets":["GAAP diluted EPS $2.01; adjusted diluted EPS $2.09. Net sales $1,583.1M, down 6.2% YoY.","Comparable sales declined 7.5%; gross margin rate improved 30 bps to 35.6%.","Net income $157.1M, down 16.8% YoY; adjusted net income $163.6M, down 15.5%.","Returned $114M to shareholders via share repurchases and dividends.","Board approved $0.09/share quarterly dividend, payable Oct 11, 2023 to holders of record Sept 13, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001817358-23-000184","json":"https://secwatch.observer/filing/0001817358-23-000184.json","markdown":"https://secwatch.observer/filing/0001817358-23-000184.md","text":"https://secwatch.observer/filing/0001817358-23-000184.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1817358/000181735823000184/0001817358-23-000184-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1817358/000181735823000184/aso-20230830.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T01:23:30.959389+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":"5ff70aee73f05acdb29dbe56133d4ce4695f7f21","claim":"Academy Sports & Outdoors, Inc. reported quarter ended July 29, 2023 results: revenue $ 1,583.1, net income $ 157.1, EPS $ 2.01.","evidence_excerpt":"that resonate with our core customer.” Second Quarter Operating Results ($ in millions, except per share data) 13 Weeks Ended Change July 29, 2023 July 30, 2022 % Net Sales $ 1,583.1 $ 1,686.9 (6.2)% Comparable Sales (7.5) % (6.0) % Income before income tax $ 203.3 $ 247.0 (17.7)% Net Income $ 157.1 $ 188.8 (16.8)% Adjusted net income (1) $ 163.6 $ 193.5","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1817358/000181735823000184/0001817358-23-000184-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"quarter ended July 29, 2023"},{"label":"Revenue","value":"$ 1,583.1"},{"label":"Net income","value":"$ 157.1"},{"label":"EPS","value":"$ 2.01"},{"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"}