---
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"
generated_at: "2026-05-27T04:59:57.631253+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "medium"
source: SEC EDGAR
---

# Magnera completes HHNF spinoff merger; incorporates Spinco 10-K risk factors and audited financials

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: medium
- sec_items: 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000041719-25-000009
- JSON: https://secwatch.observer/filing/0000041719-25-000009.json
- Plain text: https://secwatch.observer/filing/0000041719-25-000009.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.