{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-059856","form_type":"8-K","ticker":"ASRT","cik":"0001808665","company_name":"Assertio Holdings, Inc.","filed_at":"2026-05-13T13:03:35+00:00","discovered_at":"2026-05-13T13:05:00.284695+00:00","generated_at":"2026-05-13T13:08:27.308757+00:00","sec_items":["1.01","1.02","7.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":1.0,"calibrated_materiality_score":1.0,"confidence":"high","headline":"Assertio to be acquired by Zydus for $23.50/share cash; terminates prior Garda deal","bullets":["All-cash tender offer of $23.50/share (~$166.4M total) by Zydus subsidiary.","75.8% premium to unaffected price (Mar 20, 2026); 30.6% above original Garda deal.","Prior Garda agreement terminated; Garda paid $5.81M termination fee funded by Zydus.","No financing contingency; guaranteed by Zydus entity; closing expected Q2 2026.","Company to launch tender offer for $40M 6.50% Convertible Notes due 2027 concurrently."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-059856","json":"https://secwatch.observer/filing/0001104659-26-059856.json","markdown":"https://secwatch.observer/filing/0001104659-26-059856.md","text":"https://secwatch.observer/filing/0001104659-26-059856.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1808665/000110465926059856/0001104659-26-059856-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1808665/000110465926059856/tm2611405d26_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-13T13:08:27.308757+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":"86819ba6c6f1c555b0c129396bf2baaef71b7c88","claim":"Assertio Holdings, Inc. entered into Merger Agreement with Zydus Worldwide DMCC valued at $23.50 per share (effective 2026-05-13).","evidence_excerpt":"On May 13, 2026, Assertio Holdings, Inc. (the “ Company ” or “ Assertio ”) entered into an Agreement and Plan of Merger (the “ Merger Agreement ”) with Zydus Worldwide DMCC","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1808665/000110465926059856/0001104659-26-059856-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"merger"},{"label":"Counterparty","value":"Zydus Worldwide DMCC"},{"label":"Value","value":"$23.50 per share"},{"label":"Effective","value":"2026-05-13"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}