{"schema_version":"secwatch.filing_event.v1","accession":"0000041719-25-000009","form_type":"8-K/A","ticker":"MAGN","cik":"0000041719","company_name":"Magnera Corp","filed_at":"2025-01-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:06.013472+00:00","generated_at":"2026-05-27T04:59:57.631253+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"medium","headline":"Magnera completes HHNF spinoff merger; incorporates Spinco 10-K risk factors and audited financials","bullets":["Transaction closed Nov 4, 2024: Berry's HHNF business merged into Magnera (f/k/a Glatfelter) via Reverse Morris Trust.","Spinco 10-K risk factors incorporated; key risks: global economic conditions, raw material inflation, competition, and supply chain disruptions.","Goodwill impairment of $171M recorded in Rest of World segment in fiscal 2024 due to lower market multiples and softness.","Spinco MD&A notes global macro headwinds but asserts long-term demand strength; relies on ability to pass through raw material costs.","Audited Spinco combined financials for fiscal years ended Sep 28, 2024 and Sep 30, 2023 are incorporated by reference."],"urls":{"canonical":"https://secwatch.observer/filing/0000041719-25-000009","json":"https://secwatch.observer/filing/0000041719-25-000009.json","markdown":"https://secwatch.observer/filing/0000041719-25-000009.md","text":"https://secwatch.observer/filing/0000041719-25-000009.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/41719/000004171925000009/0000041719-25-000009-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/41719/000004171925000009/magn-20241104.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-27T04:59:57.631253+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}