{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-039737","form_type":"8-K","ticker":"WAT","cik":"0001000697","company_name":"WATERS CORP /DE/","filed_at":"2023-02-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:43.389762+00:00","generated_at":"2026-06-19T10:13:19.036931+00:00","sec_items":["1.01","2.02","7.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Waters to acquire Wyatt Technology for $1.36B cash; Q4 revenue up 9% CC, EPS beat","bullets":["Acquisition of Wyatt Technology for $1.36B cash, expected to close Q2 2023.","Wyatt had ~$110M 2022 revenue, 20% 3-year CAGR, ~40% adjusted operating margin.","Transaction accretive to non-GAAP EPS starting Q1 2024; >$70M annual revenue synergies by year 5.","Q4 2022 sales $859M (+9% CC); GAAP EPS $3.81, non-GAAP $3.84.","FY2023 guidance: organic CC growth 5-6.5%, non-GAAP EPS $12.55-$12.75."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-039737","json":"https://secwatch.observer/filing/0001193125-23-039737.json","markdown":"https://secwatch.observer/filing/0001193125-23-039737.md","text":"https://secwatch.observer/filing/0001193125-23-039737.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1000697/000119312523039737/0001193125-23-039737-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1000697/000119312523039737/d405949d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-19T10:13:19.036931+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":"5669a756edcc6ad7d4e1d8ee13d0fbd1e288d057","claim":"WATERS CORP /DE/ reported fiscal year 2022 results: revenue $2,972 million, EPS $12.02. Guidance reaffirmed.","evidence_excerpt":"For fiscal year 2022, the Company’s sales were $2,972 million, an increase of 7% as reported and 12% in constant currency, compared to sales of $2,786 million for fiscal year 2021. On a GAAP basis, EPS for fiscal year 2022 increased to $11.73, compared to $11.17 for fiscal year 2021. On a non-GAAP basis, EPS increased by 7% to $12.02, compared to $11.20 in fiscal year 2021.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1000697/000119312523039737/0001193125-23-039737-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fiscal year 2022"},{"label":"Revenue","value":"$2,972 million"},{"label":"EPS","value":"$12.02"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"7c77cc079df9c330af948a08115f63ffed4ed923","claim":"WATERS CORP /DE/ reported full-year 2023 results: EPS $12.55 to $12.75. Guidance initiated.","evidence_excerpt":"The Company expects full-year 2023 non-GAAP EPS in the range of $12.55 to $12.75, which includes an estimated headwind of approximately 3% due to unfavorable foreign exchange.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1000697/000119312523039737/0001193125-23-039737-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"full-year 2023"},{"label":"EPS","value":"$12.55 to $12.75"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"guidance update"}],"fact_type":"earnings_release"},{"claim_id":"eaec07ae2b22308d5f0f314e1ec95fb87bbedd90","claim":"WATERS CORP /DE/ reported the fourth quarter and full-year 2022 results: revenue $859 million, EPS $3.84.","evidence_excerpt":"Waters Corporation (NYSE: WAT) today announced its financial results for the fourth quarter and full-year 2022. Sales for the fourth quarter of 2022 were $859 million, an increase of 3% as reported and 9% in constant currency, compared to sales of $836 million for the fourth quarter of 2021. On a GAAP basis, diluted earnings per share (EPS) for the fourth quarter of 2022 increased to $3.81, compared to $3.52 for the fourth quarter of 2021. On a non-GAAP basis, EPS was $3.84, compared to $3.67 for the fourth quarter of 2021.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1000697/000119312523039737/0001193125-23-039737-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fourth quarter and full-year 2022"},{"label":"Revenue","value":"$859 million"},{"label":"EPS","value":"$3.84"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"95580178776cf3aa0cad6d582c20c724aa3a3859","claim":"WATERS CORP /DE/ entered into Share Purchase Agreement with Wyatt Technology Corporation valued at $1,360,000,000 (effective 2023-02-14).","evidence_excerpt":"On February 14, 2023, Waters Technologies Corporation (“WTC”), a Delaware corporation and a wholly-owned subsidiary of Waters Corporation (the “Company”), entered into a Share Purchase Agreement (the “Purchase Agreement”) with Wyatt Technology Corporation, a California corporation (“Wyatt Technology”), and the shareholders named therein (collectively, the “Shareholders”) and Geofrey Wyatt in his capacity as representative of the Shareholders (“Representative”), pursuant to which WTC agreed to acquire all issued and outstanding equity interests of Wyatt Technology for $1,360,000,000 in cash at closing, subject to customary adjustments for closing cash, closing indebtedness, closing working capital and closing transaction expenses, in each case as set forth in the Purchase Agreement (the “Transaction”).","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1000697/000119312523039737/0001193125-23-039737-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"asset purchase"},{"label":"Counterparty","value":"Wyatt Technology Corporation"},{"label":"Value","value":"$1,360,000,000"},{"label":"Effective","value":"2023-02-14"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}