净销售额和净利润 - 2023财年净销售额为4.792亿美元，较2022财年净销售额下降了44.5%[107] - 2023财年净利润为3690万美元，较2022财年净利润下降了80.1%[109] 销售额变化 - 手枪销售额较2022财年下降了42.2%，长枪销售额下降了60.8%[113] 费用和利润 - 2023财年总运营费用为1.0613亿美元，较2022财年下降了13.7%[117] - 2023财年运营利润较2022财年下降了80.8%[119] 财务状况 - 2023财年运营收入比2022财年减少了6,800万美元，降幅为21.3%[121] - 2023财年其他收入比2022财年减少了2,718万美元，降幅为94.8%[122] - 利息支出比2022财年减少了1,804万美元，降幅为84.5%[123] - 所得税支出比2022财年减少了4,654.2万美元，降幅为80.4%[124] - 2023财年净收入比2022财年减少了1.576亿美元，降幅为81.0%[126] 现金流 - 2023财年经营活动现金流为1673.2万美元，比上一财年减少了1.2108.2万美元[128] - 2023财年投资活动现金流为8978.1万美元，比2022财年增加了6,565万美元[131] - 2023财年融资活动现金流为587.7万美元，比2022财年减少了1.060亿美元[132] 资产评估和估值 - 我们对长期资产的价值进行评估，当事件或情况发生表明账面价值可能无法收回时，我们会将相关未来未打折现金流量不足以收回资产账面价值的情况下，将账面价值降至公允价值，这个调整后的账面价值成为资产的新成本基础[141] - 我们对存货进行估值，采用先进先出（FIFO）法，将存货价值确定为成本或净可变现价值中较低的一个[141] - 我们根据实际历史索赔经验和当前维修成本，量化和记录保修相关成本的估计，根据索赔数据和历史经验进行调整[143]

Smith & Wesson Brands, Inc. (NASDAQ:SWBI) Q3 2023 Earnings Conference Call March 9, 2023 5:00 PM ET Company Participants Kevin Maxwell - General Counsel Mark Smith - President and CEO Deana McPherson - Chief Financial Officer Conference Call Participants Mark Smith - Lake Street Rommel Dionisio - Aegis Operator Thank you for standing by. And welcome to Smith & Wesson’s Third Quarter 2023 Earnings Conference Call. At this time, all participants are in listen-only mode. After the speakers’ presentation, there ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 10-Q ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended January 31, 2023 Commission File No. 001-31552 Smith & Wesson Brands, Inc. (Exact name of registrant as specified in its charter) Nevada 87-0543688 (State or other jurisdiction of (I.R.S. Employer incorporation or orga ...