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SNBR · 10-Q filed May 12, 2026

SNBR earnings analysis

What we found in SNBR's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

Sleep Number Corporation reported a dismal first quarter of 2026 with revenues of $319 million, a 19% decrease from $393 million in the same period last year. The company faced a significant net loss of $50 million, equating to a diluted EPS of -$2.19, which fell short of expectations and marked an extraordinary deterioration in performance compared to a loss of $9 million last year. Management's ongoing turnaround strategy continues amid substantial liquidity challenges and inadequate forward visibility.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenue Decline
Q1 2026 revenue was $319 million, down 19% from $393 million year-over-year.
Increased Net Loss
Net loss reached $50 million in Q1 2026, worsening from a $9 million loss in the prior year.
Significant EPS Loss
Reported diluted EPS was -$2.19, compared to -$0.38 in Q1 2025.
Operating Loss
Operating loss was $37 million versus a $2 million income in the same quarter last year.
High Restructuring Costs
Restructuring costs surged to $22 million from just $0.1 million in the prior year.
Negative Adjusted ROIC
Adjusted ROIC was -13.1%, significantly down from 7.2% year-over-year.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Elevated Debt Levels
Total borrowings amounted to $606 million, raising concerns about financial stability.
Notable Cash Burn
Cash used in operating activities was $8 million in Q1 2026, compared to $3 million the prior year.
Liquidity Concerns
Management reported substantial doubt about the company's ability to continue as a going concern.
The numbers

What they reported.

What the company itself reported, taken out of the document.

What survived to operating profit
Of every $100 of revenue Cost of sales $42 Operating expenses $70 Left as operating profit $-12
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$-2.19
Gross margin
57.9%
Operating margin
-11.6%
Guidance

What they said about what is next.

No explicit numerical guidance provided; management is evaluating options.

How we read the filing overall

The filing reads worse than the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-K · March 12, 2026
The 2025 Form 10‑K frames Sleep Number as a vertically integrated leader in smart mattresses executing a company-wide turnaround called “Sleep Number Shifts” (product simplification, marketing reset, distribution…
10-Q · July 31, 2025
Sleep Number reported Q2 net sales of $327.9M and a net loss of $25.0M (EPS $(1.09)). Revenue, gross profit and operating income declined versus the prior year quarter; the company continues to execute restructuring…
10-Q · November 8, 2023
Sleep Number reported Q3 2023 revenue of $472,648,000 and a diluted loss per share of $(0.10). Revenue and operating income both declined versus the prior-year quarter ($540,566,000 and $12,642,000 in Q3 2022) while…
10-K · February 24, 2023
Sleep Number’s 2022 10-K emphasizes a strategic shift from mattress retailer to wellness-technology company, highlighting the October 2022 launch of the Climate360™ smart bed and a transition to a fully integrated…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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