{"filing":{"accession_number":"0000832988-26-000227","cik":"0000832988","ticker":"SIG","company_name":"SIGNET JEWELERS LTD","form":"8-K","filing_date":"2026-09-09","report_date":"2026-09-04","primary_document":"sig-20260904.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/832988/000083298826000227/sig-20260904.htm"},"events":[{"id":32162,"run_id":29544,"accession_number":"0000832988-26-000227","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"Signet entered into a Second Amended and Restated Credit Card Program Agreement with Bread Financial (Comenity Bank and Comenity Capital Bank) on September 4, 2026, extending the partnership through December 31, 2035. The agreement includes a signing bonus, profit-sharing component, and exclusivity provisions for credit card issuance under Signet's trademarks, creating a material direct financial obligation and refinancing of the existing credit facility.","company_name":"SIGNET JEWELERS LTD","ticker":"SIG","filing_date":"2026-09-09","form":"8-K","submitted_at":null,"items":[{"id":35272,"accession_number":"0000832988-26-000227","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Signet entered into a Second Amended and Restated Credit Card Program Agreement with Bread Financial (Comenity Bank and Comenity Capital Bank) on September 4, 2026, extending the partnership through December 31, 2035. While this is a credit card program agreement rather than traditional debt issuance, it creates a direct financial obligation and represents a material refinancing of an existing credit facility. The agreement includes a signing bonus, profit-sharing component, and exclusivity provisions for credit card issuance under Signet's trademarks, making it a material financial commitment that affects the company's capital structure and customer financing capabilities.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-09T10:56:41.045487+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":32163,"run_id":29544,"accession_number":"0000832988-26-000227","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"Signet Jewelers disclosed second quarter fiscal 2027 results (13 weeks ended August 1, 2026) via press release, reporting sales of $1.528 billion, same-store sales growth of 2.2%, operating income of $87.5 million, and adjusted diluted EPS of $2.19, along with raised full-year guidance and capital allocation decisions including a $125 million ASR program and expanded share repurchase authorization.","company_name":"SIGNET JEWELERS LTD","ticker":"SIG","filing_date":"2026-09-09","form":"8-K","submitted_at":null,"items":[{"id":35273,"accession_number":"0000832988-26-000227","item_number":"2.02","item_title":"Results of Operations and Financial Conditions","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"This is a clear earnings release for Signet Jewelers' second quarter fiscal 2027 results (13 weeks ended August 1, 2026), disclosed via press release attached as Exhibit 99.1. The filing reports key financial metrics including sales of $1.528 billion, same-store sales growth of 2.2%, operating income of $87.5 million, and adjusted diluted EPS of $2.19, along with raised full-year guidance. The company also announced capital allocation decisions including a $125 million ASR program and expanded share repurchase authorization.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-09T10:56:41.045487+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":35272,"accession_number":"0000832988-26-000227","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Signet entered into a Second Amended and Restated Credit Card Program Agreement with Bread Financial (Comenity Bank and Comenity Capital Bank) on September 4, 2026, extending the partnership through December 31, 2035. While this is a credit card program agreement rather than traditional debt issuance, it creates a direct financial obligation and represents a material refinancing of an existing credit facility. The agreement includes a signing bonus, profit-sharing component, and exclusivity provisions for credit card issuance under Signet's trademarks, making it a material financial commitment that affects the company's capital structure and customer financing capabilities.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-09T10:56:41.045487+00:00","company_name":"SIGNET JEWELERS LTD","ticker":"SIG","filing_date":"2026-09-09"},{"id":35273,"accession_number":"0000832988-26-000227","item_number":"2.02","item_title":"Results of Operations and Financial Conditions","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"This is a clear earnings release for Signet Jewelers' second quarter fiscal 2027 results (13 weeks ended August 1, 2026), disclosed via press release attached as Exhibit 99.1. The filing reports key financial metrics including sales of $1.528 billion, same-store sales growth of 2.2%, operating income of $87.5 million, and adjusted diluted EPS of $2.19, along with raised full-year guidance. The company also announced capital allocation decisions including a $125 million ASR program and expanded share repurchase authorization.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-09T10:56:41.045487+00:00","company_name":"SIGNET JEWELERS LTD","ticker":"SIG","filing_date":"2026-09-09"}]}