---
schema_version: "secwatch.filing_event.v1"
accession: "0000950142-26-000078"
form_type: "8-K/A"
ticker: "DAN"
cik: "0000026780"
company_name: "DANA Inc"
filed_at: "2026-01-07T23:59:59+00:00"
generated_at: "2026-05-16T11:27:16.573112+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Dana completes $2.66B sale of Off-Highway business to Allison; provides pro forma financials

## Summary
- Sale closed Jan 1, 2026; cash proceeds $2.664B after preliminary working capital adjustments.
- Pro forma shows continuing ops net income of $11M for 9M 2025 vs. reported loss of $29M.
- Proceeds used to redeem $1.3B in senior notes and repay $250M Term A Facility.
- Estimated pre-tax gain on sale of $1.287B recognized in retained earnings.
- Company expects to finalize discontinued ops accounting in 2025 annual report.

## SEC filing metadata
- accession: 0000950142-26-000078
- form_type: 8-K/A
- ticker: DAN
- cik: 0000026780
- company_name: DANA Inc
- filed_at: 2026-01-07T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/26780/000095014226000078/0000950142-26-000078-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/26780/000095014226000078/eh260722929_8ka1.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950142-26-000078
- JSON: https://secwatch.observer/filing/0000950142-26-000078.json
- Plain text: https://secwatch.observer/filing/0000950142-26-000078.txt

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