$SUJA earnings report

Suja Life Q3 2026 net sales rose 3.3% to $76.4 million, net loss narrowed 43% to $8.3 million, Adjusted EBITDA rose to $10.5 million; FY2026 outlook updated. AlphAI read Suja Life's Q3 2026 (three months ended September 28, 2026), with nine-month filing as mixed. 2 quarters are on record below.

Q3 2026 (three months ended September 28, 2026), with nine-month

AlphAI · Earnings readSUJA · Q3 2026 (three months ended September 28, 2026), with nine-month and fiscal year 2026 outlook · ended 2026-09-28

Suja Life Q3 2026 net sales rose 3.3% to $76.4 million, net loss narrowed 43% to $8.3 million, Adjusted EBITDA rose to $10.5 million; FY2026 outlook updated

→Mixed quarter

Net sales grew 3.3% and Adjusted EBITDA margin rose to 13.8% from 1.3%, with the net loss narrowing 43%. Gross margin fell 230 basis points to 43.9% (from 46.3%), gross profit declined 2.2%, and the company updated its full-year outlook citing macroeconomic conditions and grocery softness.

Revenue
$76.4M
+3.3% y/y
Suja Core
$74.8M
+3.0% y/y
FY2026 (fiscal year ending December 28, 2026), updated November 10, 2026 outlook
Net sales of $351.0 million to $354.0 million, growth of 7.5% to 8.4% versus $326.6 million in fiscal 2025

Key metrics

shortened, hover for the filing’s print
MetricValueq/qy/y
Net sales, Q3 2026 (three months)GAAP$76.4M–+3.3%
Cost of sales, Q3 2026 (three months)GAAP−$42.87M––
Gross profit, Q3 2026 (three months)GAAP$33.5M–-2.2%
Gross profit margin, Q3 2026 (three months)GAAP43.9%––
Selling, general and administrative expenses (operating expenses line), Q3 2026 (three months)GAAP$36.5 million, 47.8% of net sales (table: $(36,484) thousand)–820 basis points of leverage as a percentage of net sales
Income (loss) from operations, Q3 2026 (three months)GAAP−$2.98M––
Other income (expense), net, Q3 2026 (three months)GAAP−$155K––
Loss on debt extinguishment, Q3 2026 (three months)GAAP−$1.83M––
Interest expense, Q3 2026 (three months)GAAP−$3.25M––
Loss before taxes, Q3 2026 (three months)GAAP−$8.22M––
Provision for (benefit from) income taxes, Q3 2026 (three months)GAAP−$84K––
Net loss, Q3 2026 (three months)GAAP−$8.30M–improved 43%
Net loss margin, Q3 2026 (three months)GAAP(10.9)%––
Net loss attributable to Suja Life, Inc., Q3 2026 (three months)GAAP−$5.25M––
Net loss per Class A common share, basic and diluted, Q3 2026 (three months)GAAP$(0.22)––
Net loss per Class A common share, basic and diluted, period from May 8, 2026 to September 28, 2026GAAP$(0.36)––
EBITDA, Q3 2026 (three months)non-GAAP$2.10M––
EBITDA margin, Q3 2026 (three months)non-GAAP2.8%––
Adjusted EBITDA, Q3 2026 (three months)non-GAAP$10,545 thousand (printed in text as $10.5 million)–increased $9.6 million
Adjusted EBITDA margin, Q3 2026 (three months)non-GAAP13.8%––
Net sales, nine months 2026GAAP$267.3M––
Cost of sales, nine months 2026GAAP−$140.5M––
Gross profit, nine months 2026GAAP$126.8M––
Operating expenses, nine months 2026GAAP−$109.0M––
Transaction costs, nine months 2026GAAP−$25.08M––
Income (loss) from operations, nine months 2026GAAP−$7.25M––
Interest expense, nine months 2026GAAP−$16.15M––
Net loss, nine months 2026GAAP−$28.37M––
Net loss margin, nine months 2026GAAP(10.6)%––
EBITDA, nine months 2026non-GAAP$10.27M––
EBITDA margin, nine months 2026non-GAAP3.8%––
Adjusted EBITDA, nine months 2026non-GAAP$50.22M––
Adjusted EBITDA margin, nine months 2026non-GAAP18.8%––
Net cash used in operating activities, nine months 2026GAAP−$1.67M––
Purchase of property and equipment (cash flow line), nine months 2026GAAP−$18.56M––

Segments

SegmentRevenueq/qy/y
Suja CoreGrowth in cold-pressed juice, led by Refreshers, and continued growth in wellness shot multipacks, partially offset by softer single-serve shots and higher trade investment, according to the company. Segment net sales include intersegment sales eliminated in consolidation.$74.8M–+3.0%
Emerging BrandsThe company said new distribution built more slowly than expected amid slower growth in the better-for-you soda category.$2.7M–+3.0%

FY2026 (fiscal year ending December 28, 2026), updated November 10, 2026 outlook

  • RevenueNet sales of $351.0 million to $354.0 million, growth of 7.5% to 8.4% versus $326.6 million in fiscal 2025
  • Tax rateBase tax rate of 26.1%
  • NoteImplied fourth-quarter net sales of $83.7 million to $86.7 million (company-stated implication)
  • NoteAdjusted EBITDA (non-GAAP) of $68.0 million to $70.0 million, growth of 67.9% to 72.8% versus $40.5 million in fiscal 2025
  • NoteImplied fourth-quarter Adjusted EBITDA of $17.8 million to $19.8 million (company-stated implication)
  • NoteInterest expense of approximately $18.0 million for the fiscal year, consistent with the expectation given in connection with the August 2026 refinancing
  • NoteCompany is unable to provide a reconciliation of forward-looking Adjusted EBITDA to net loss without unreasonable effort

Capital returns

  • No share repurchases or dividends are printed for the periods reported.
  • Distributions of $(1,810) thousand are printed for the nine months ended September 29, 2025 only; no distributions are printed for the nine months ended September 28, 2026.
  • Payments for settlement of incentive units of $(13,102) thousand are printed in financing activities for the nine months ended September 28, 2026.

What drove it

  • Company explanation for net sales growth: volume gains across key products and new distribution, partially offset by higher trade investment in response to increased competitive promotional activity.
  • Company states net sales benefited from the timing of approximately $2.0 million of shipments that had been expected in the fourth quarter.
  • Company explanation for lower gross margin: higher promotional investment in a more competitive environment, unfavorable fixed-cost absorption from lower production volumes, and higher inbound freight and packaging costs.
  • Company explanation for SG&A leverage (47.8% of net sales versus 56.0%): lapping one-time launch investment in Emerging Brands in the prior year period, partially offset by higher transportation costs and the costs of operating as a public company.
  • Net loss included $6.7 million of one-time items, including a loss on debt extinguishment of $1.8 million and restructuring costs of $1.5 million, according to the filing.
  • Adjusted EBITDA reconciliation includes non-recurring costs of $2,172 thousand, stock-based compensation of $1,725 thousand, a regulatory write-off of $965 thousand, and a loss on remeasurement of TRA of $270 thousand in Q3 2026.
  • Company states that owning its production gives more control over costs and supply in navigating inflationary pressures such as fuel, packaging and other inputs.

Concerns

  • Gross profit fell 2.2% to $33.5 million while net sales rose 3.3%, and gross margin declined from 46.3% to 43.9%.
  • Emerging Brands grew only 3.0% to $2.7 million, which the company attributes to new distribution building more slowly than expected.
  • The company updated its FY2026 outlook, citing current macroeconomic conditions and continued softness in the grocery channel.
  • Company acknowledges continued pressure in grocery and higher trade investment in response to competitive promotional activity.
  • Nine-month operating loss of $(7,248) thousand compares with operating income of $2,214 thousand in the prior-year nine months, and nine-month net loss widened to $(28,369) thousand from $(21,078) thousand.
  • Nine-month net cash used in operating activities was $(1,666) thousand versus $(400) thousand, and purchases of property and equipment rose to $(18,563) thousand from $(10,558) thousand.
  • Q3 2026 net sales benefited from approximately $2.0 million of shipments the company had expected in the fourth quarter, so part of the Q3 growth is timing-related according to the company.

What to watch

  • Whether fourth-quarter net sales land within the implied range of $83.7 million to $86.7 million, given that about $2.0 million of expected fourth-quarter shipments were recognized in Q3.
  • Whether Adjusted EBITDA reaches the $68.0 million to $70.0 million outlook range and the implied fourth-quarter range of $17.8 million to $19.8 million.
  • Gross margin trajectory versus the 43.9% reported in Q3 2026, given the company's cited promotional, fixed-cost absorption, freight and packaging pressures.
  • Emerging Brands ramp in distribution, which the company says built more slowly than expected.
  • Realization of the reduced borrowing spread under the August 2026 credit agreement and interest expense of approximately $18.0 million for the fiscal year.
  • Trade investment levels and competitive promotional activity in grocery, as the company references them as ongoing pressures.
  • Cash generation: nine-month operating cash flow was negative and capital expenditures increased year over year.

Balance sheet and cash flow

  • As of September 28, 2026, cash was $15.5 million, compared with $31.0 million as of December 29, 2025 (year-end comparison, not a prior-year quarter).
  • Total debt was $163.0 million as of September 28, 2026, compared with $303.9 million as of December 29, 2025, prior to the completion of the IPO (company-stated comparison).
  • Balance sheet figures printed: total assets $410,891 thousand (September 28, 2026) versus $428,113 thousand (December 29, 2025); total liabilities $228,549 thousand versus $395,543 thousand; total partners'/stockholders' equity $182,342 thousand versus $32,570 thousand.
  • Long-term debt, net was $158,846 thousand (September 28, 2026) versus $301,157 thousand (December 29, 2025); short-term debt was $4,125 thousand versus $2,740 thousand.
  • Nine-month cash flow: net cash used in operating activities $(1,666) thousand; net cash used in investing activities $(19,445) thousand; net cash provided by financing activities $5,599 thousand.
  • Nine-month financing activity printed: proceeds from the IPO, net of underwriting discounts and offering expenses, $164,829 thousand; term loan proceeds $165,000 thousand; term loan repayments $(267,540) thousand; revolver repayments $(40,000) thousand; prepayment premium on debt extinguishment $(2,318) thousand.
  • Cash paid for interest was $19,129 thousand for the nine months ended September 28, 2026, versus $21,825 thousand for the nine months ended September 29, 2025.
  • Debt refinancing: on August 20, 2026 the company entered into an Amended and Restated Credit Agreement with an applicable rate of Term SOFR plus 1.75%, 2.00%, or 2.25% per annum based on the consolidated net leverage ratio. The company states the refinancing did not add debt and delivers a notable reduction in its borrowing spread.

Analysis

Suja Life reported third-quarter 2026 net sales of $76.4 million, up 3.3% from $74.0 million, with Suja Core growing 3.0% to $74.8 million and Emerging Brands growing 3.0% to $2.7 million. The company attributes the top-line growth primarily to volume gains across key products and new distribution, partly offset by higher trade investment in response to competitive promotional activity. It also states that about $2.0 million of shipments expected in the fourth quarter were recognized in the third quarter, so part of the reported growth reflects timing.

Profitability presents a mixed picture. Gross profit declined 2.2% to $33.5 million, and gross margin fell from 46.3% to 43.9%. The company links this to higher promotional investment, unfavorable fixed-cost absorption from lower production volumes, and higher inbound freight and packaging costs. Operating expenses (SG&A) fell to $36.5 million, or 47.8% of net sales, from $41.4 million, or 56.0%. The company attributes this to lapping one-time launch investment in Emerging Brands in the prior year, partly offset by higher transportation costs and public company costs. Loss from operations was $(2,985) thousand, compared with $(7,143) thousand a year earlier.

Net loss narrowed 43% to $8.3 million, or (10.9)% of net sales, from $14.6 million, or (19.8)%. The filing states that the net loss included $6.7 million of one-time items, including a $1.8 million loss on debt extinguishment and $1.5 million of restructuring costs. Adjusted EBITDA, a non-GAAP measure, rose to $10.5 million, or 13.8% of net sales, from $1.0 million, or 1.3%. GAAP net loss per Class A share was $(0.22) for the quarter.

On capital and balance sheet, cash was $15.5 million and total debt was $163.0 million as of September 28, 2026, against $31.0 million of cash and $303.9 million of total debt at December 29, 2025, before the IPO. The company completed an Amended and Restated Credit Agreement on August 20, 2026 with pricing of Term SOFR plus 1.75% to 2.25%, which it describes as a notable reduction in borrowing spread without adding debt. Nine-month operating cash flow was $(1,666) thousand and capital expenditures were $(18,563) thousand, both weaker than the prior-year nine-month figures. No share repurchases or dividends are printed for the periods reported.

The company updated its FY2026 outlook, which it attributes primarily to current macroeconomic conditions and continued softness in the grocery channel. Net sales are now guided to $351.0 million to $354.0 million, implying fourth-quarter net sales of $83.7 million to $86.7 million, and Adjusted EBITDA to $68.0 million to $70.0 million, implying fourth-quarter Adjusted EBITDA of $17.8 million to $19.8 million. The filing does not include the prior outlook, so this read does not state whether the guidance was raised, lowered or held. Investors should weigh the strong nine-month Adjusted EBITDA margin of 18.8% against the Q3 gross margin decline and the cited grocery and promotional pressures.

Management, verbatim

We continued to gain share of natural healthy beverage in the third quarter while most of the category's largest players lost share.

Maria Stipp, Chief Executive Officer

With only about 11% of U.S. households buying our brands today, we see significant room to grow over the long term.

Maria Stipp, Chief Executive Officer

Not in the filing

stated, not guessed
  • Prior-year and prior-quarter figures for Q3 net sales and Suja Core and Emerging Brands segment dollar amounts are not printed as dollar figures for the prior year (only growth rates are printed for segments).
  • Year-over-year percentage change for nine-month net sales, gross profit and operating expenses is not printed.
  • Basis-point change in gross margin for Q3 2026 is not printed (only the two margin levels 43.9% and 46.3%).
  • Year-over-year percentage change for Q3 cost of sales and loss from operations is not printed.
  • Sequential (quarter-over-quarter) comparisons are not printed.
  • Prior-quarter (Q2 2026) figures are not printed.
  • Prior guidance for FY2026 was not provided, so no guidance comparison is made.
  • Free cash flow is not printed; only net cash used in operating activities and purchases of property and equipment appear for the nine months.
  • Operating cash flow and capital expenditures for the three months ended September 28, 2026 are not printed.
  • Total debt and cash comparisons are against December 29, 2025 (year-end), not a prior-year period; no prior-year September balance is printed.
  • Share repurchases and dividends for the periods reported are not printed.
  • Segment operating income or segment profitability is not printed.
  • Net loss attributable to noncontrolling interests and the TRA-related figures are reported only for certain periods.
  • Market reaction and consensus estimates are not present in the filing and are not provided.

Written by an AI language model from the company’s SEC earnings filing (Form 8-K Item 2.02, or Form 6-K for a foreign private issuer). Every figure is checked against the filing text, and a metric the filing does not print, or whose value, prior period and change do not add up, is dropped from the metrics. The model can still misread a table, in the metrics or in the text, so check a number in the filing before you rely on it. Consensus estimates, price targets and share-price reactions are not shown because they are not in the filing. AI-generated research, not investment advice.

Second Quarter 2026

AlphAI · Earnings readSUJA · Second Quarter 2026 · ended June 29, 2026

Net sales increased 11.6% year-over-year to $83.9 million; fiscal year 2026 outlook updated for near-term softness concentrated in the grocery channel.

→Mixed quarter

Second-quarter net sales and Adjusted EBITDA grew at double-digit and 50.0% rates, respectively, but gross margin declined, the Company updated its outlook for grocery-channel softness, and GAAP net loss included $25.1 million of IPO-related transaction costs and $2.3 million of loss on debt extinguishment.

Revenue
$83.9M
11.6% y/y
Suja Core
$81.9M
9.8% y/y
full fiscal year 2026 ending December 28, 2026 outlook
$360 million to $369 million, reflecting growth of 10.2% to 13.0% compared to $326.6 million in fiscal 2025

Key metrics

shortened, hover for the filing’s print
MetricValueq/qy/y
Net salesGAAP$83.9M–11.6%
Cost of salesGAAP−$44.69M––
Gross profitGAAP$39.2M–9.9%
Gross profit marginGAAP46.7%––
Operating expensesGAAP−$34.63M––
Other SG&A expensesGAAP$34.6 million or 41.3% of net sales–360bps of year-over-year change
Transaction costsGAAP−$25.08M––
Income (loss) from operationsGAAP−$20.54M––
Other income (expense), netGAAP−$31K––
Loss on debt extinguishmentGAAP−$2.27M––
Interest expenseGAAP−$5.42M––
Loss before taxesGAAP−$28.27M––
Provision for income taxesGAAP$472K––
Net lossGAAP−$27.8M–increased 391%
Net loss marginGAAP(33.2)%––
Net income (loss) attributable to Suja Life, Inc.GAAP−$3.27M––
Net loss per Class A common stock - basic and dilutedGAAP$(0.14)––
Weighted-average Class A common stock outstanding—basic and dilutedGAAP23,788,700––
EBITDAnon-GAAP−$15.29M––
EBITDA marginnon-GAAP(18.2)%––
Adjusted EBITDAnon-GAAP$14.6M–50.0%
Adjusted EBITDA marginnon-GAAP17.5%––
Six-month net salesGAAP$190.9M––
Six-month gross profitGAAP$93.28M––
Six-month income (loss) from operationsGAAP−$4.26M––
Six-month net lossGAAP−$20.06M––
Six-month Adjusted EBITDAnon-GAAP$39.67M––
Six-month Adjusted EBITDA marginnon-GAAP20.8%––

Segments

SegmentRevenueq/qy/y
Suja CoreDriven by significant year-over-year growth on Vive and Suja shots as well as strong performance on cold pressed juice.$81.9M–9.8%
Emerging BrandsReflecting continued distribution gains and the success of new product innovation.$3M–61.2%

Amounts quoted below without a unit are in thousands, as in the filing’s tables. Per-share figures are as printed.

full fiscal year 2026 ending December 28, 2026 outlook

  • Revenue$360 million to $369 million, reflecting growth of 10.2% to 13.0% compared to $326.6 million in fiscal 2025
  • Tax ratebase tax rate of 26.1%
  • NoteAdjusted EBITDA of $70 million to $72 million, reflecting growth of 72.8% to 77.7% compared to $40.5 million in fiscal 2025
  • Noteinterest expense to be approximately $19.0 million for the year ending December 28, 2026
  • NoteAdjusted EBITDA guidance is consistent with prior expectations.
  • NoteGuidance does not reflect any expected benefits of the proposed refinancing.

What drove it

  • Net sales growth was driven primarily by volume growth across key products and retailers and new product distribution gains, partially offset by shipment timing at the beginning of the quarter that benefited Q1.
  • The gross-margin decline was primarily driven by unfavorable absorption timing as the Company built inventory in Q1 that was sold in Q2.
  • The 360bps of year-over-year change in other SG&A expenses was driven by the lapping of one-time startup costs in Emerging Brands and disciplined deployment of fixed spending into the business.
  • Adjusted EBITDA growth reflected supply chain, operations and procurement teams managing cost headwinds without passing price increases on to consumers.

Concerns

  • The outlook update reflects near-term softness concentrated in the grocery channel.
  • Net loss was impacted by one-time IPO-related transaction costs of $25.1 million and loss on debt extinguishment of $2.3 million.
  • Gross profit margin declined to 46.7% from 47.4%.
  • The proposed refinancing would have one-time costs at close associated with retiring the existing facilities.

What to watch

  • Net sales performance in the grocery channel relative to the updated fiscal year 2026 outlook of $360 million to $369 million.
  • Whether volume growth, retailer gains and new product distribution continue across Suja Core and Emerging Brands.
  • Gross-margin effects from inventory absorption timing and the Company's management of cost headwinds.
  • Completion and terms of the proposed cost-of-capital refinancing, which would not add leverage and whose expected benefits are not reflected in guidance.
  • Expansion of the Oceanside campus manufacturing footprint and infrastructure for future capacity.

Balance sheet and cash flow

  • As of June 29, 2026, cash was $20.6 million, compared to $31.0 million as of December 29, 2025.
  • As of June 29, 2026, total debt was $163.0 million, compared to $303.9 million as of December 29, 2025, prior to the completion of the IPO.
  • Net cash used in operating activities for the six months ended June 29, 2026 was $(5,150) ($ in thousands), compared to $(3,041) ($ in thousands).
  • Purchase of property and equipment for the six months ended June 29, 2026 was $(13,407) ($ in thousands), compared to $(6,395) ($ in thousands).
  • Net cash used in investing activities for the six months ended June 29, 2026 was $(13,921) ($ in thousands), compared to $(6,409) ($ in thousands).
  • Proceeds from the IPO, net underwriting discounts and offering expenses, were $164,829 ($ in thousands) for the six months ended June 29, 2026.
  • Repayments of term loan were $(101,626) ($ in thousands) and repayments of revolver loan were $(40,000) ($ in thousands) for the six months ended June 29, 2026.
  • Net cash used in financing activities was $8,641 ($ in thousands) for the six months ended June 29, 2026, compared to $1,735 ($ in thousands).

Analysis

Suja reported second-quarter net sales of $83.9 million, up 11.6% from $75.2 million. The Company attributed the increase primarily to volume growth across key products and retailers and new product distribution gains, partly offset by shipment timing at the beginning of the quarter that benefited Q1. Suja Core net sales grew 9.8% to $81.9 million, while Emerging Brands net sales rose 61.2% to $3.0 million on distribution gains and new product innovation.

Gross profit increased 9.9% to $39.2 million, but gross profit margin declined to 46.7% from 47.4%. Management attributed the margin decline to unfavorable absorption timing from inventory built in Q1 and sold in Q2. Other SG&A expenses were $34.6 million, or 41.3% of net sales, versus $33.8 million, or 44.9% of net sales, with the stated 360bps year-over-year change reflecting the lapping of one-time Emerging Brands startup costs and disciplined fixed-spending deployment.

GAAP results were affected by IPO-related and financing items. Net loss was $(27.8) million, compared with $(5.7) million, and included $25.1 million of one-time IPO-related transaction costs and $2.3 million of loss on debt extinguishment. In contrast, Adjusted EBITDA increased 50.0% to $14.6 million and Adjusted EBITDA margin improved to 17.5% from 13.0%. For the first six months, net cash used in operating activities was $(5,150) ($ in thousands), while purchases of property and equipment were $(13,407) ($ in thousands).

At June 29, 2026, cash was $20.6 million and total debt was $163.0 million, compared with $31.0 million and $303.9 million, respectively, at December 29, 2025. The Company updated its fiscal-year outlook in response to near-term grocery-channel softness, now expecting net sales of $360 million to $369 million and Adjusted EBITDA of $70 million to $72 million. The Company also reduced its expected base tax rate to 26.1% from 27.4%, maintained expected interest expense at approximately $19.0 million, and said its guidance does not reflect potential benefits from a proposed refinancing.

Management, verbatim

We are pleased to report double-digit net sales growth in the second quarter, a result that reflects continued consumer adoption of our portfolio and brand momentum as we outperformed the natural healthy beverage category that we operate in.

Maria Stipp, Chief Executive Officer

Our supply chain, operations, and procurement teams continue to demonstrate the competitive strength of our vertically integrated platform by managing through cost headwinds during the quarter while delivering meaningful Adjusted EBITDA growth, without passing price increases on to consumers.

Maria Stipp, Chief Executive Officer

Not in the filing

stated, not guessed
  • Previous-release outlook was not provided; therefore, no actual-versus-prior-guidance comparisons are available.
  • Prior-quarter comparisons for reported second-quarter metrics were not provided.
  • Quarterly operating cash flow was not provided; only six-month cash flow was reported.
  • Free cash flow was not reported.
  • Share repurchases and dividends were not reported.
  • Forward gross-margin and operating-expense guidance were not reported.
  • A forward reconciliation of Adjusted EBITDA to net income (loss) was not provided.

Written by an AI language model from the company’s SEC earnings filing (Form 8-K Item 2.02, or Form 6-K for a foreign private issuer). Every figure is checked against the filing text, and a metric the filing does not print, or whose value, prior period and change do not add up, is dropped from the metrics. The model can still misread a table, in the metrics or in the text, so check a number in the filing before you rely on it. Consensus estimates, price targets and share-price reactions are not shown because they are not in the filing. AI-generated research, not investment advice.

Questions about SUJA earnings dates

When is Suja Life's next earnings date?
AlphAI has no date for SUJA yet. We do not publish estimates, so this page shows a date the day we have one.
Why is there sometimes no date?
AlphAI leaves out estimates. Many sites fill the gap by adding about 91 days to the last report, but that arithmetic is a guess, and a wrong date costs a reader more than a missing one, so we show nothing until a date is set, and a company can still move it. Every quarter already on this page is read straight from the SEC filing: an 8-K item 2.02 for US filers, a 6-K earnings release for foreign private issuers.