secwatch.observer — SEC 8-K summary
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Issuer:     Mativ Holdings, Inc. (MATV)
CIK:        0001000623
Form:       8-K
Filed at:   2026-05-06T23:59:59+00:00
Accession:  0001000623-26-000042
Event type: other_material
Sentiment:  neutral
Materiality: 0.50
Item codes: 7.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Mativ changes primary GAAP metric to Gross Profit, restates 2025 segment Adjusted EBITDA
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1000623/000100062326000042/0001000623-26-000042-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1000623/000100062326000042/matv-20260506.htm
  HTML page:      https://secwatch.observer/filing/0001000623-26-000042

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