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8-K filings in January 2026, explained

924 material Form 8-K filings that 737 companies we cover made with the SEC in January 2026, each read and summarized by AI: what happened, the key figures, whether it reads positive or negative for shareholders, and how big a deal it is (impact 1-5). All of them were written later, when past filings were added: a selection, not every 8-K of the month (see the note below).

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Southwest Gas Holdings restates 2025 quarterly results over state income tax errors

Negative earnings Written later 2.024.027.01

On January 9, 2026, the Audit Committee concluded that Southwest Gas Holdings' unaudited financial statements for the periods ended June 30 and September 30, 2025 should no longer be relied upon. Errors in state income tax expense and deferred income taxes understated tax expense and net deferred income tax liabilities, which lowers reported net income for those periods. The company says revenues, operating margin and cash flows were not affected, and the restated figures will appear in its 2025 Form 10-K.

  • Income tax expense and net deferred income tax liabilities were understated by about $27 million for the three and six months ended June 30, 2025, and by an incremental $8 million for the three and nine months ended September 30, 2025.
  • Restated three months ended September 30, 2025 shows a loss from continuing operations of $3.8 million, compared with income of $4.2 million as previously reported.
  • The errors arose because state apportionment rates were not updated after Centuri share sales on May 22, 2025 and August 11, 2025.
  • The restated amounts are preliminary and unaudited by PricewaterhouseCoopers LLP, and the company expects a material weakness in internal controls for its 2025 Form 10-K.
Read the filing on SEC.gov ↗
BOOTBoot Barn Holdings, Inc. Jan 9, 4:43 PM ET

Boot Barn reports preliminary Q3 sales up 16% to $705.6 million, EPS $2.79

Positive earnings Written later 2.027.01

Boot Barn said preliminary third-quarter fiscal 2026 net sales rose about 16.0% to $705.6 million, with same store sales up 5.7%, and expected diluted EPS of about $2.79 versus $2.43 a year earlier. The figures are unaudited and subject to quarter-end closing adjustments, and the company plans to report final results and fourth-quarter guidance on February 4, 2026.

  • Net sales of about $705.6 million, up 16.0% from the prior year; same store sales up about 5.7%
  • Income from operations of about $114.8 million, versus $99.5 million a year earlier, which included a $6.7 million benefit tied to the former CEO's resignation
  • Diluted EPS of about $2.79 on 30.7 million weighted average diluted shares, versus $2.43 in the prior-year period
  • Final third-quarter results and fourth-quarter guidance are scheduled for February 4, 2026; fireside chat at ICR Conference on January 12, 2026 at 10:30 a.m. ET
Read the filing on SEC.gov ↗
CRICARTERS INC Jan 9, 6:39 AM ET

Carter's Preliminary Q4 Sales Up High Single Digits, FY2025 Up Low Single Digits

Positive earnings Written later 2.02

Carter's said preliminary, unaudited fourth-quarter 2025 consolidated net sales rose by a high single-digit percentage, and fiscal 2025 net sales rose by a low single-digit percentage. The company said final results may vary materially and will be reported in late February 2026, and it added David B. Tichiaz as Chief Brand Officer.

  • Q4 fiscal 2025 (14 weeks) consolidated net sales up high single digits versus Q4 fiscal 2024 (13 weeks); U.S. Retail comparable sales up mid-single digits
  • Fiscal 2025 (53 weeks) consolidated net sales up low single digits; the extra week contributed approximately $33 million
  • U.S. Wholesale net sales declined low single digits for fiscal 2025, while International grew mid-single digits
  • Full fourth-quarter and fiscal 2025 results expected in late February 2026; fireside chat at ICR Conference on January 12, 2026
Read the filing on SEC.gov ↗

Briefs are written by AI from the filing text and can contain mistakes — open the filing before acting on anything. Impact (1-5) and tone are the AI's reading of the filing for shareholders, not a price forecast. Not investment advice.

Briefs marked “Written later” were written in November 2026 for filings that were by then more than three weeks old, so months before mid-October 2026 hold a selection: every material 8-K of the past year for the 100 largest companies we cover and the last 15 important 8-Ks of every other one. Briefs the number check holds back are not shown or counted. Also: the last 45 days, briefs by company, A–Z and the live SEC filings wire.