8-K
filed November 17, 2025, 6:59 PM ET
ticker ON
CIK 0001097864
other material
confidence high
sentiment negative
materiality 0.70
Onsemi announces additional $200M-$300M non-cash impairment charges on manufacturing assets
ON SEMICONDUCTOR CORP
- Approved additional pre-tax non-cash impairment/accelerated depreciation charges of $200M to $300M for long-lived manufacturing assets.
- Charges result from restructuring initiatives announced in Q1 2025; no material future cash expenditures expected.
- Most charges to be incurred between now and first two quarters of 2026.
- Estimated reduction in recurring depreciation expense of $10M to $15M in 2026.
- Charges determined as difference between carrying values and estimated fair values less costs to sell.
Machine-readable event card
- schema_version
- secwatch.filing_event.v1
- accession
- 0001140361-25-042498
- form_type
- 8-K
- ticker
- ON
- cik
- 0001097864
- company_name
- ON SEMICONDUCTOR CORP
- filed_at
- 2025-11-17T23:59:59+00:00
- discovered_at
- 2026-05-14T18:02:38.788458+00:00
- generated_at
- 2026-05-16T19:05:44.171463+00:00
- sec_items
- ["2.06"]
- event_type
- other_material
- sentiment
- negative
- materiality_score
- 0.7
- calibrated_materiality_score
- 0.7
- confidence
- high
- secwatch_canonical_url
- https://secwatch.observer/filing/0001140361-25-042498
- json_url
- https://secwatch.observer/filing/0001140361-25-042498.json
- markdown_url
- https://secwatch.observer/filing/0001140361-25-042498.md
- text_url
- https://secwatch.observer/filing/0001140361-25-042498.txt
- edgar_index_url
- https://www.sec.gov/Archives/edgar/data/1097864/000114036125042498/0001140361-25-042498-index.htm
- edgar_primary_document_url
- https://www.sec.gov/Archives/edgar/data/1097864/000114036125042498/ef20059530_8k.htm
- generated_by_model
- deepseek-v4-flash:cloud@v2
- review_status
- machine_generated
- human_reviewed
- false
- corrected
- false
- correction_note
- null
- correction_timestamp
- null
- superseded_by
- null
Comparable filings
BGFR
BestGofer records $78,754 goodwill impairment on Liberty Home Inspection Services subsidiary
BestGofer Inc.
May 6, 2026, 7:59 PM ET
other_material
Items 2.06
same fact type: restructuring_charge
same SEC item: 2.06
same event type: other_material
similar materiality
This filing
on November 13, 2025, management approved the recognition of additional pre-tax non-cash impairment and accelerated depreciation charges of between $200 million and $300 million. These impairment and accelerated depreciation charges are for long-lived assets relating to investments in manufacturing assets at certain onsemi manufacturing facilities.
Comparable filing
On May 5, 2026, the management of BestGofer, Inc. (the “Company”) concluded that a material non-cash charge for the impairment of goodwill associated with the Company’s wholly-owned subsidiary, Liberty Home Inspection Services LLC (“LHIS”), is required as of February 28, 2026, the end of the Company’s first fiscal quarter of 2026. The estimated amount of the impairment charge is $78,754
Filing page
SEC filing
INGR
Ingredion to close Cabo, Brazil plant; expects $43M in pre-tax charges
Ingredion Inc
May 5, 2026, 7:59 PM ET
other_material
Items 2.05, 2.06
same fact type: restructuring_charge
same SEC item: 2.06
same event type: other_material
similar materiality
This filing
on November 13, 2025, management approved the recognition of additional pre-tax non-cash impairment and accelerated depreciation charges of between $200 million and $300 million. These impairment and accelerated depreciation charges are for long-lived assets relating to investments in manufacturing assets at certain onsemi manufacturing facilities.
Comparable filing
underlying real property but has not entered into a contract of sale as of the date of this report. The Company expects to incur pre-tax non-recurring charges of approximately $43 million under the plan, of which approximately $36 million is expected to consist of impairment charges relating to fixed asset and inventory write-downs and approximately $7 million is
Filing page
SEC filing
LMNR
Limoneira to sell 80% of Paso Robles vineyard for $16M; records $9.3M impairment
Limoneira CO
April 20, 2026, 7:59 PM ET
other_material
Items 1.01, 2.06, 9.01
same fact type: restructuring_charge
same SEC item: 2.06
same event type: other_material
similar materiality
This filing
on November 13, 2025, management approved the recognition of additional pre-tax non-cash impairment and accelerated depreciation charges of between $200 million and $300 million. These impairment and accelerated depreciation charges are for long-lived assets relating to investments in manufacturing assets at certain onsemi manufacturing facilities.
Comparable filing
As a result of the transactions contemplated by the Purchase Agreement, we determined on April 14, 2026 that we will recognize an impairment of property, plant and equipment to be recorded in the second quarter of fiscal year 2026, which is currently estimated to be approximately $9,300,000.
Filing page
SEC filing
MOS
Mosaic to idle Brazil mines, take $350-400M impairment charge in Q1 2026
MOSAIC CO
April 8, 2026, 7:59 PM ET
other_material
Items 2.06, 9.01
same fact type: restructuring_charge
same SEC item: 2.06
same event type: other_material
similar materiality
This filing
on November 13, 2025, management approved the recognition of additional pre-tax non-cash impairment and accelerated depreciation charges of between $200 million and $300 million. These impairment and accelerated depreciation charges are for long-lived assets relating to investments in manufacturing assets at certain onsemi manufacturing facilities.
Comparable filing
On April 8, 2026, The Mosaic Company (the "Company") announced that it will begin the process of idling and demobilizing its Araxá Mining and Chemical Complex and idling related mining activities at the Patrocínio Complex in Brazil. (the "Araxá Idling"). The Company currently anticipates recording a pre-tax book impact of $350 to $400 million in the first quarter of 2026 with $275 to $300 million for the impairment on assets held for sale and other asset writeoffs and the balance related to severance, contract termination costs, and other idling costs, subject to final accounting determinations.
Filing page
SEC filing
ENS
EnerSys to close Tijuana facility, take $37M charge, shift production to Springfield, MO
EnerSys
March 25, 2026, 7:59 PM ET
other_material
Items 2.05, 2.06, 9.01
same fact type: restructuring_charge
same SEC item: 2.06
same event type: other_material
similar materiality
This filing
on November 13, 2025, management approved the recognition of additional pre-tax non-cash impairment and accelerated depreciation charges of between $200 million and $300 million. These impairment and accelerated depreciation charges are for long-lived assets relating to investments in manufacturing assets at certain onsemi manufacturing facilities.
Comparable filing
On March 25, 2026, EnerSys announced a plan to close its facility in Tijuana, Mexico, which focused on manufacturing lead acid batteries. EnerSys expects to incur a pre-tax charge of approximately $37 million under this restructuring plan when completed, the majority of which is expected to be incurred by the second half of fiscal year 2027, of which $14 million is expected to be non-cash charges primarily from equipment write-offs. Cash charges of approximately $23 million, include severance and employee retention costs, environmental related expenses and equipment decommissioning, along with contractual releases and legal expenses.
Filing page
SEC filing
WAL
Western Alliance records $126.4M impairment on LAM loan default; files lawsuit
WESTERN ALLIANCE BANCORPORATION
March 6, 2026, 6:59 PM ET
other_material
Items 2.06, 7.01, 9.01
same fact type: restructuring_charge
same SEC item: 2.06
same event type: other_material
similar materiality
This filing
on November 13, 2025, management approved the recognition of additional pre-tax non-cash impairment and accelerated depreciation charges of between $200 million and $300 million. These impairment and accelerated depreciation charges are for long-lived assets relating to investments in manufacturing assets at certain onsemi manufacturing facilities.
Comparable filing
On March 2, 2026, the Company concluded that a material charge for impairment would result from notification of this breach of contract. The outstanding balance on this loan is $126.4 million. Based on currently available information, the non-cash impairment charge associated with this facility, which will be recognized in the first quarter of 2026, will be $126.4 million.
Filing page
SEC filing
MOH
Molina Healthcare records $93M impairment, eases credit covenant through amendment
MOLINA HEALTHCARE, INC.
February 6, 2026, 6:59 PM ET
other_material
Items 1.01, 2.03, 2.06, 9.01
same fact type: restructuring_charge
same SEC item: 2.06
same event type: other_material
similar materiality
This filing
on November 13, 2025, management approved the recognition of additional pre-tax non-cash impairment and accelerated depreciation charges of between $200 million and $300 million. These impairment and accelerated depreciation charges are for long-lived assets relating to investments in manufacturing assets at certain onsemi manufacturing facilities.
Comparable filing
On February 5, 2026, the Company concluded that it will record in the first quarter of 2026 an estimated non-cash, pre-tax impairment charge of approximately $93 million, attributable to certain of its intangible assets.
Filing page
SEC filing
WDAY
Workday to cut ~2% of workforce, take $135M charge in Q4 FY2026; GAAP margin to drop 24-25 pts
Workday, Inc.
February 4, 2026, 6:59 PM ET
other_material
Items 2.02, 2.05, 2.06
same fact type: restructuring_charge
same SEC item: 2.06
same event type: other_material
similar materiality
This filing
on November 13, 2025, management approved the recognition of additional pre-tax non-cash impairment and accelerated depreciation charges of between $200 million and $300 million. These impairment and accelerated depreciation charges are for long-lived assets relating to investments in manufacturing assets at certain onsemi manufacturing facilities.
Comparable filing
Workday estimates that it will incur approximately $135 million in charges which are expected to be recognized in the fourth quarter of fiscal 2026, consisting of approximately $40 million of future cash expenditures related to severance payments, employee benefits, and related costs and approximately $15 million in non-cash charges for stock-based compensation. The charges also consist of approximately $80 million in non-cash charges related to the impairment of certain office space and long-lived assets.
Filing page
SEC filing
This headline and bullets were generated automatically by deepseek-v4-flash:cloud@v2 from the public filing. Read the source on SEC.gov before relying on any specific claim. Not investment advice.
See methodology for how this pipeline works.