{"schema_version":"secwatch.filing_event.v1","accession":"0000950142-25-001301","form_type":"8-K","ticker":"GPGI","cik":"0001823144","company_name":"GPGI, Inc.","filed_at":"2025-05-08T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.941770+00:00","generated_at":"2026-05-22T05:23:03.084891+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"CompoSecure board values Resolute Holdings spin-off at $106.4M ($12.48/share)","bullets":["Board approved $106.4 million fair market value for Resolute Holdings shares distributed in Spin-Off.","Value represents ~$12.48 per share of Resolute Holdings common stock.","Spin-off completed Feb 28, 2025; holders received 1 Resolute share per 12 CompoSecure shares.","Valuation determines taxable dividend income for CompoSecure shareholders.","Distribution treated as a taxable event for U.S. federal income tax purposes."],"urls":{"canonical":"https://secwatch.observer/filing/0000950142-25-001301","json":"https://secwatch.observer/filing/0000950142-25-001301.json","markdown":"https://secwatch.observer/filing/0000950142-25-001301.md","text":"https://secwatch.observer/filing/0000950142-25-001301.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1823144/000095014225001301/0000950142-25-001301-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1823144/000095014225001301/eh250625518_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T05:23:03.084891+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"}