Brunswick Corporation filed a Form 8-K with the SEC on October 29, 2026, announcing its financial results for the third quarter of 2026 and incorporating the related earnings news release as Exhibit 99.1.

Key Highlights

  • Filing date: The current report was filed and dated October 29, 2026, covering the third quarter 2026 earnings announcement.
  • Exhibit attached: The earnings news release, dated October 29, 2026, is incorporated by reference as Exhibit 99.1.
  • Non-GAAP measures used: Brunswick disclosed that the news release includes non-GAAP financial measures, including adjusted net earnings from continuing operations, adjusted diluted EPS, adjusted operating earnings, and free cash flow.
  • Adjusted EPS definition: Brunswick defines adjusted diluted EPS as net earnings from continuing operations excluding, among other items, purchase accounting amortization, supplier bankruptcy expense, restructuring and impairment charges, and loss or gain on sale of business or assets, with an adjusted income tax provision applied.
  • Free cash flow definition: Brunswick defines free cash flow as cash flow from operating and investing activities of continuing operations, excluding acquisitions, investments, purchases or sales and maturities of marketable securities, and the effect of exchange rate changes on cash.
  • Signing officer: The report was signed by Randall S. Altman, Senior Vice President and Controller of Brunswick Corporation.

Brunswick Corporation's Q3 2026 Earnings Disclosure and Non-GAAP Framework

According to the filing, Brunswick Corporation (NYSE:BC) announced its third quarter 2026 financial results on October 29, 2026, via a news release incorporated into the current report as Exhibit 99.1. The 8-K was filed under Item 2.02, covering results of operations and financial condition. The filing notes that the information contained in the report and its exhibit "shall not be deemed 'filed' for purposes of Section 18 of the Securities Exchange Act of 1934."

The filing dedicates substantial disclosure to explaining the non-GAAP financial measures presented in the earnings release. Brunswick disclosed that it uses adjusted net earnings from continuing operations and adjusted diluted EPS, which it defines as net earnings from continuing operations excluding the GAAP provision for income taxes, purchase accounting amortization, supplier bankruptcy expense, restructuring and exit and impairment charges, acquisition and integration and IT-related costs, loss or gain on sale of business or assets, loss on early extinguishment of debt, and other applicable charges, with an adjusted income tax provision included. Brunswick's management stated, according to the filing, that this measure "represents a measure of Brunswick's earnings, without the impact of certain charges that do not reflect the Company's ongoing business performance."

The filing also describes adjusted operating earnings, defined as operating earnings or loss excluding the earnings impact of purchase accounting amortization, supplier bankruptcy expense, restructuring and exit and impairment charges, loss or gain on sale of business or assets, acquisition and integration and IT-related costs, and other applicable charges. On free cash flow, Brunswick's management stated the measure "is useful to investors because it is an indication of cash flow that may be available to fund investments in future growth initiatives." The filing notes that Brunswick does not provide forward-looking GAAP guidance for certain items, including restructuring and impairment charges and acquisition-related costs, because it states it is "unable to predict certain items contained in the GAAP measures without unreasonable efforts."

What Was Disclosed

Brunswick Corporation filed an 8-K on October 29, 2026, announcing third quarter 2026 earnings and attaching the related news release as Exhibit 99.1. The filing principally explains the non-GAAP measures used in that release, including their definitions and management's rationale for presenting them.