{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-055873","form_type":"8-K","ticker":"AMCR","cik":"0001748790","company_name":"Amcor plc","filed_at":"2026-05-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.845968+00:00","generated_at":"2026-05-14T22:49:36.857002+00:00","sec_items":["5.03"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Amcor plc changes fiscal year end from June 30 to December 31, effective May 1, 2026","bullets":["Board approved change from fiscal year ending June 30 to calendar year ending Dec 31; transition period July 1, 2026-Dec 31, 2026.","First full fiscal year under new calendar basis will be year ending December 31, 2027.","Fiscal quarters remain calendar quarters; quarterly reports continue on current schedule until Dec 31, 2026.","Company will file a transition report on Form 10-K/T for the six-month period ending December 31, 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-055873","json":"https://secwatch.observer/filing/0001104659-26-055873.json","markdown":"https://secwatch.observer/filing/0001104659-26-055873.md","text":"https://secwatch.observer/filing/0001104659-26-055873.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1748790/000110465926055873/0001104659-26-055873-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1748790/000110465926055873/tm2613113d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-14T22:49:36.857002+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":[{"claim_id":"4e7e59365333e89c6570547260a955bc6a00c0f4","claim":"Amcor plc: Fiscal year end changed from June 30 to December 31, with a transition period from July 1, 2026 to December 31, 2026 (effective 2026-05-01).","evidence_excerpt":"On May 1, 2026, the Board of Directors of Amcor plc (the “Company”) acted to change the Company’s fiscal year end from a year beginning on July 1 and ending June 30 to a year beginning on January 1 and ending December 31.","evidence_source":"SEC 8-K Item 5.03/5.05/5.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1748790/000110465926055873/0001104659-26-055873-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001628280-26-039465","ticker":"IOT","company_name":"Samsara Inc.","filed_at":"2026-06-01T20:07:41+00:00","headline":"Samsara Inc. reincorporates from Delaware to Nevada, effective June 1, 2026","event_type":"other_material","sec_items":["3.03","5.03","9.01"],"materiality_score":0.45,"calibrated_materiality_score":0.45,"match_reasons":["same fact type: governance_change","same SEC item: 5.03","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-039465","json":"https://secwatch.observer/filing/0001628280-26-039465.json","markdown":"https://secwatch.observer/filing/0001628280-26-039465.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1642896/000162828026039465/0001628280-26-039465-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1642896/000162828026039465/iot-20260601.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On May 1, 2026, the Board of Directors of Amcor plc (the “Company”) acted to change the Company’s fiscal year end from a year beginning on July 1 and ending June 30 to a year beginning on January 1 and ending December 31.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1748790/000110465926055873/0001104659-26-055873-index.htm","comparable_excerpt":"the reincorporation of the Company from the State of Delaware to the State of Nevada (the “Reincorporation”) became effective on June 1, 2026, at 12:02 a.m. Pacific Time","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1642896/000162828026039465/0001628280-26-039465-index.htm"}},{"accession":"0000943374-26-000219","ticker":"DCOM","company_name":"Dime Community Bancshares, Inc. /NY/","filed_at":"2026-06-01T20:02:33+00:00","headline":"Dime Commercial Bancshares name change effective; three executives amend employment agreements","event_type":"other_material","sec_items":["5.02","5.03","5.07","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: governance_change","same SEC item: 5.03","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000943374-26-000219","json":"https://secwatch.observer/filing/0000943374-26-000219.json","markdown":"https://secwatch.observer/filing/0000943374-26-000219.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/846617/000094337426000219/0000943374-26-000219-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/846617/000094337426000219/form8k_052826.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On May 1, 2026, the Board of Directors of Amcor plc (the “Company”) acted to change the Company’s fiscal year end from a year beginning on July 1 and ending June 30 to a year beginning on January 1 and ending December 31.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1748790/000110465926055873/0001104659-26-055873-index.htm","comparable_excerpt":"On May 28, 2026, the Company filed with the Department of State of the State of New York a Certificate of Amendment to Certificate of Incorporation to change our corporate name from Dime Community Bancshares, Inc. to Dime Commercial Bancshares, Inc., effective immediate.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/846617/000094337426000219/0000943374-26-000219-index.htm"}},{"accession":"0001437749-26-018930","ticker":"CPSH","company_name":"CPS TECHNOLOGIES CORP/DE/","filed_at":"2026-06-01T13:35:50+00:00","headline":"CPS Technologies closes $9.6M registered direct offering of 1.2M shares at $8.00/share","event_type":"other_material","sec_items":["1.01","5.03","8.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: governance_change","same SEC item: 5.03","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-018930","json":"https://secwatch.observer/filing/0001437749-26-018930.json","markdown":"https://secwatch.observer/filing/0001437749-26-018930.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/814676/000143774926018930/0001437749-26-018930-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/814676/000143774926018930/cpsh20260528_8k.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On May 1, 2026, the Board of Directors of Amcor plc (the “Company”) acted to change the Company’s fiscal year end from a year beginning on July 1 and ending June 30 to a year beginning on January 1 and ending December 31.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1748790/000110465926055873/0001104659-26-055873-index.htm","comparable_excerpt":"On May 27, 2026, the Company filed with the Secretary of State of the State of Delaware a Certificate of Amendment (the “Amendment”) of the Company’s Restated Certificate of Incorporation, effective as of the same date. The Amendment increased the number of shares of common stock, $0.01 par value per share (the “Common Stock”), that the Company is authorized to issue from 20,000,000 to 25,000,000.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/814676/000143774926018930/0001437749-26-018930-index.htm"}},{"accession":"0001193125-26-215756","ticker":"GIG","company_name":"GigCapital7 Corp.","filed_at":"2026-05-11T23:59:59+00:00","headline":"GigCapital7 domestication from Cayman Islands to Delaware effective May 8 after shareholder vote","event_type":"other_material","sec_items":["3.03","5.03","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: governance_change","same SEC item: 5.03","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-215756","json":"https://secwatch.observer/filing/0001193125-26-215756.json","markdown":"https://secwatch.observer/filing/0001193125-26-215756.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2023730/000119312526215756/0001193125-26-215756-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2023730/000119312526215756/d72988d8k.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On May 1, 2026, the Board of Directors of Amcor plc (the “Company”) acted to change the Company’s fiscal year end from a year beginning on July 1 and ending June 30 to a year beginning on January 1 and ending December 31.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1748790/000110465926055873/0001104659-26-055873-index.htm","comparable_excerpt":"On May 8, 2026, GigCapital7 effectuated the Domestication by filing (i) a voluntary declaration pursuant to Section 206(3) of the Companies Act (revised) of the Acts of the Cayman Islands, (ii) a certificate of corporate domestication with the Secretary of State of the State of Delaware (the “ DE SoS ”), and (iii) an interim certificate of incorporation with the DE SoS (the “ Domesticated GigCapital7 Charter ”). Domesticated GigCapital7 also adopted bylaws (the “ Domesticated GigCapital7 Bylaws ” and together with the Domesticated GigCapital7 Charter, the “ Domesticated GigCapital7 Governing Documents ”) in connection with the Domestication.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2023730/000119312526215756/0001193125-26-215756-index.htm"}},{"accession":"0001213900-26-054051","ticker":"OXSQ","company_name":"Oxford Square Capital Corp.","filed_at":"2026-05-11T23:59:59+00:00","headline":"Oxford Square Capital increases authorized shares from 100M to 300M via Articles of Amendment","event_type":"other_material","sec_items":["5.03","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: governance_change","same SEC item: 5.03","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-054051","json":"https://secwatch.observer/filing/0001213900-26-054051.json","markdown":"https://secwatch.observer/filing/0001213900-26-054051.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026054051/0001213900-26-054051-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026054051/ea0289938-01_8k.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On May 1, 2026, the Board of Directors of Amcor plc (the “Company”) acted to change the Company’s fiscal year end from a year beginning on July 1 and ending June 30 to a year beginning on January 1 and ending December 31.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1748790/000110465926055873/0001104659-26-055873-index.htm","comparable_excerpt":"On May 8, 2026, Oxford Square Capital Corp., a Maryland corporation (the “Company”), filed an Articles of Amendment (the “Articles of Amendment”) to its charter with the State Department of Assessments and Taxation of Maryland (“SDAT”) to increase the total number of authorized shares of capital stock of the Company from 100,000,000 shares to 300,000,000 shares, initially consisting of 300,000,000 shares of common stock, par value $0.01 per share.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026054051/0001213900-26-054051-index.htm"}},{"accession":"0001065696-26-000036","ticker":"LKQ","company_name":"LKQ CORP","filed_at":"2026-05-08T23:59:59+00:00","headline":"LKQ stockholders approve 25% special meeting right; all director nominees elected","event_type":"other_material","sec_items":["5.03","5.07","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: governance_change","same SEC item: 5.03","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001065696-26-000036","json":"https://secwatch.observer/filing/0001065696-26-000036.json","markdown":"https://secwatch.observer/filing/0001065696-26-000036.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1065696/000106569626000036/0001065696-26-000036-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1065696/000106569626000036/lkq-20260506.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On May 1, 2026, the Board of Directors of Amcor plc (the “Company”) acted to change the Company’s fiscal year end from a year beginning on July 1 and ending June 30 to a year beginning on January 1 and ending December 31.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1748790/000110465926055873/0001104659-26-055873-index.htm","comparable_excerpt":"the Company’s stockholders, upon the recommendation of the Company’s board of directors (the “Board”), approved an amendment (the “Charter Amendment”) to the Company’s Restated Certificate of Incorporation to provide stockholders holding a combined 25% or more of the Company’s common stock with the right to request a special meeting of stockholders.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1065696/000106569626000036/0001065696-26-000036-index.htm"}},{"accession":"0001104659-26-057731","ticker":"AEIS","company_name":"ADVANCED ENERGY INDUSTRIES INC","filed_at":"2026-05-08T23:59:59+00:00","headline":"AEIS stockholders approve doubling of authorized shares to 140M and expansion of equity plan to 4.9M shares","event_type":"other_material","sec_items":["5.02","5.07","5.03","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: governance_change","same SEC item: 5.03","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-057731","json":"https://secwatch.observer/filing/0001104659-26-057731.json","markdown":"https://secwatch.observer/filing/0001104659-26-057731.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/927003/000110465926057731/0001104659-26-057731-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/927003/000110465926057731/tm2612734d2_8k.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On May 1, 2026, the Board of Directors of Amcor plc (the “Company”) acted to change the Company’s fiscal year end from a year beginning on July 1 and ending June 30 to a year beginning on January 1 and ending December 31.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1748790/000110465926055873/0001104659-26-055873-index.htm","comparable_excerpt":"the amendment increases the number of authorized shares of common stock from 70,000,000 shares to 140,000,000 shares. The amendment became effective upon the filing of a Certificate of Amendment to the Amended and Restated Certificate of Incorporation (the “Certificate of Amendment”) with the Secretary of State of the State of Delaware on May 7, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/927003/000110465926057731/0001104659-26-057731-index.htm"}},{"accession":"0001477932-26-002848","ticker":"CCTC","company_name":"LataMed AI Corp.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Latamed AI Corp. authorizes 5M shares of Series C Voting Preferred Stock (20 votes/share)","event_type":"other_material","sec_items":["5.03","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: governance_change","same SEC item: 5.03","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-002848","json":"https://secwatch.observer/filing/0001477932-26-002848.json","markdown":"https://secwatch.observer/filing/0001477932-26-002848.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1477960/000147793226002848/0001477932-26-002848-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1477960/000147793226002848/cctc_8k.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On May 1, 2026, the Board of Directors of Amcor plc (the “Company”) acted to change the Company’s fiscal year end from a year beginning on July 1 and ending June 30 to a year beginning on January 1 and ending December 31.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1748790/000110465926055873/0001104659-26-055873-index.htm","comparable_excerpt":"On May 6, 2026, the Board of Directors of LataMed AI Corp. (formerly Catalyst Crew Technologies Corp.) (the “Company”) approved the designation of a new series of preferred stock designated as the “Series C Voting Preferred Stock” and filed a Certificate of Designation with the Nevada Secretary of State establishing the rights, preferences, and limitations of such series.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1477960/000147793226002848/0001477932-26-002848-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}