---
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"
generated_at: "2026-05-22T05:23:03.084891+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# CompoSecure board values Resolute Holdings spin-off at $106.4M ($12.48/share)

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 8.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950142-25-001301
- JSON: https://secwatch.observer/filing/0000950142-25-001301.json
- Plain text: https://secwatch.observer/filing/0000950142-25-001301.txt

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