{"schema_version":"secwatch.filing_event.v1","accession":"0001000623-26-000042","form_type":"8-K","ticker":"MATV","cik":"0001000623","company_name":"Mativ Holdings, Inc.","filed_at":"2026-05-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:31.764337+00:00","generated_at":"2026-05-14T22:26:01.249863+00:00","sec_items":["7.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Mativ changes primary GAAP metric to Gross Profit, restates 2025 segment Adjusted EBITDA","bullets":["Effective Jan 1, 2026, Mativ changed primary GAAP metric from Operating Profit to Gross Profit; SG&A allocation to segments modified.","Provides supplemental 2025 segment reconciliations: FAM Net Sales $767.5M, Adj. EBITDA $115.2M (15.0% margin).","SAS Net Sales $1,219.5M, Adj. EBITDA $147.8M (12.1% margin); Corporate Unallocated Adj. EBITDA -$38.3M.","New allocation shifts IT infrastructure and shared service costs from Unallocated to operating segments.","Restated 2025 quarterly data supersedes prior earnings releases; non-GAAP measures used by management."],"urls":{"canonical":"https://secwatch.observer/filing/0001000623-26-000042","json":"https://secwatch.observer/filing/0001000623-26-000042.json","markdown":"https://secwatch.observer/filing/0001000623-26-000042.md","text":"https://secwatch.observer/filing/0001000623-26-000042.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1000623/000100062326000042/0001000623-26-000042-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1000623/000100062326000042/matv-20260506.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-14T22:26:01.249863+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"}