{"filing":{"accession_number":"0001193125-26-381907","cik":"0001092796","ticker":"SWBI","company_name":"SMITH \u0026 WESSON BRANDS, INC.","form":"8-K","filing_date":"2026-09-03","report_date":"2026-09-03","primary_document":"swbi-20260903.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1092796/000119312526381907/swbi-20260903.htm"},"events":[{"id":31619,"run_id":29024,"accession_number":"0001193125-26-381907","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"This is a clear earnings release disclosing Smith \u0026 Wesson's first quarter fiscal 2027 financial results. The press release (Exhibit 99.1) reports Q1 net sales of $112.6 million (up 32.3% YoY), gross margin of 28.7%, and EPS of $0.06/share (versus a loss of $0.08 in the prior year). The filing explicitly states it is \"furnishing the disclosure in this Item 2.02 in connection with the disclosure of information in the form of the textual information from a press release issued on September 3, 2026,\" which is the standard Item 2.02 treatment for quarterly earnings announcements.","company_name":"SMITH \u0026 WESSON BRANDS, INC.","ticker":"SWBI","filing_date":"2026-09-03","form":"8-K","submitted_at":null,"items":[{"id":34552,"accession_number":"0001193125-26-381907","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"This is a clear earnings release disclosing Smith \u0026 Wesson's first quarter fiscal 2027 financial results. The press release (Exhibit 99.1) reports Q1 net sales of $112.6 million (up 32.3% YoY), gross margin of 28.7%, and EPS of $0.06/share (versus a loss of $0.08 in the prior year). The filing explicitly states it is \"furnishing the disclosure in this Item 2.02 in connection with the disclosure of information in the form of the textual information from a press release issued on September 3, 2026,\" which is the standard Item 2.02 treatment for quarterly earnings announcements.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-03T20:34:58.648420+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":34552,"accession_number":"0001193125-26-381907","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"This is a clear earnings release disclosing Smith \u0026 Wesson's first quarter fiscal 2027 financial results. The press release (Exhibit 99.1) reports Q1 net sales of $112.6 million (up 32.3% YoY), gross margin of 28.7%, and EPS of $0.06/share (versus a loss of $0.08 in the prior year). The filing explicitly states it is \"furnishing the disclosure in this Item 2.02 in connection with the disclosure of information in the form of the textual information from a press release issued on September 3, 2026,\" which is the standard Item 2.02 treatment for quarterly earnings announcements.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-03T20:34:58.648420+00:00","company_name":"SMITH \u0026 WESSON BRANDS, INC.","ticker":"SWBI","filing_date":"2026-09-03"}]}