{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-24-136307","form_type":"8-K","ticker":"MPT","cik":"0001287865","company_name":"MEDICAL PROPERTIES TRUST INC","filed_at":"2024-05-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.724094+00:00","generated_at":"2026-06-02T03:24:10.717075+00:00","sec_items":["2.06"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"MPT records additional $470M impairment on Steward investments after Ch. 11 filing","bullets":["Steward Health Care filed Chapter 11 on May 6; MPT had ~$2.4B master lease, $406M JV, $708M loans, and 9.9% equity.","Additional $470M charge in Q1 2024 fully reserves 9.9% equity stake and $362M loan to Steward affiliates.","MPT believes $346M non-real estate loans are fully recoverable based on updated collateral analysis.","Previously recorded ~$700M impairments and moved to cash basis accounting as of Dec. 31, 2023.","Company warns future cash expenditures for recovery are uncertain and further impairments possible."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-24-136307","json":"https://secwatch.observer/filing/0001193125-24-136307.json","markdown":"https://secwatch.observer/filing/0001193125-24-136307.md","text":"https://secwatch.observer/filing/0001193125-24-136307.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1287865/000119312524136307/0001193125-24-136307-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1287865/000119312524136307/d803751d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T03:24:10.717075+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":"131b1747c5dca51dbd2865df2ddabe11b2887d27","claim":"MEDICAL PROPERTIES TRUST INC announced a impairment with charges of approximately $470 million of additional impairment charges affecting investments in Steward, including 9.9% equity interest and $362 million loan due from affiliates of Steward.","evidence_excerpt":"the Company has concluded the investments in Steward have been further materially impaired and has recorded approximately $470 million of additional impairment charges in the quarter ended March 31, 2024 that fully reserves for the remaining value of our 9.9% equity interest in Steward and the $362 million loan due from affiliates of Steward, along with an accrual for property taxes and obligations not paid by Steward under its master leases.","evidence_source":"SEC 8-K Item 2.05/2.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1287865/000119312524136307/0001193125-24-136307-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001285785-26-000058","ticker":"MOS","company_name":"MOSAIC CO","filed_at":"2026-04-08T23:59:59+00:00","headline":"Mosaic to idle Brazil mines, take $350-400M impairment charge in Q1 2026","event_type":"other_material","sec_items":["2.06","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001285785-26-000058","json":"https://secwatch.observer/filing/0001285785-26-000058.json","markdown":"https://secwatch.observer/filing/0001285785-26-000058.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1285785/000128578526000058/0001285785-26-000058-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1285785/000128578526000058/mos-20260408.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"the Company has concluded the investments in Steward have been further materially impaired and has recorded approximately $470 million of additional impairment charges in the quarter ended March 31, 2024 that fully reserves for the remaining value of our 9.9% equity interest in Steward and the $362 million loan due from affiliates of Steward, along with an accrual for property taxes and obligations not paid by Steward under its master leases.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1287865/000119312524136307/0001193125-24-136307-index.htm","comparable_excerpt":"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.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1285785/000128578526000058/0001285785-26-000058-index.htm"}},{"accession":"0001171843-26-002302","ticker":"CRMT","company_name":"AMERICAS CARMART INC","filed_at":"2026-04-07T23:59:59+00:00","headline":"America's Car-Mart to close 42 stores (31% of total); non-cash impairment ~$14M due to capital constraints","event_type":"other_material","sec_items":["2.05","2.06","7.01","9.01"],"materiality_score":0.9,"calibrated_materiality_score":0.9,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001171843-26-002302","json":"https://secwatch.observer/filing/0001171843-26-002302.json","markdown":"https://secwatch.observer/filing/0001171843-26-002302.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/799850/000117184326002302/0001171843-26-002302-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/799850/000117184326002302/f8k_040726.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"the Company has concluded the investments in Steward have been further materially impaired and has recorded approximately $470 million of additional impairment charges in the quarter ended March 31, 2024 that fully reserves for the remaining value of our 9.9% equity interest in Steward and the $362 million loan due from affiliates of Steward, along with an accrual for property taxes and obligations not paid by Steward under its master leases.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1287865/000119312524136307/0001193125-24-136307-index.htm","comparable_excerpt":"the Company expects to record a non-cash impairment charge of approximately $14 million related to assets at the closing locations.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/799850/000117184326002302/0001171843-26-002302-index.htm"}},{"accession":"0000037996-25-000238","ticker":"F","company_name":"FORD MOTOR CO","filed_at":"2025-12-15T23:59:59+00:00","headline":"Ford records ~$19.5B in special items, cancels EVs, ends F-150 Lightning, launches battery storage","event_type":"other_material","sec_items":["2.06","7.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000037996-25-000238","json":"https://secwatch.observer/filing/0000037996-25-000238.json","markdown":"https://secwatch.observer/filing/0000037996-25-000238.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/37996/000003799625000238/0000037996-25-000238-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/37996/000003799625000238/f-20251209.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"the Company has concluded the investments in Steward have been further materially impaired and has recorded approximately $470 million of additional impairment charges in the quarter ended March 31, 2024 that fully reserves for the remaining value of our 9.9% equity interest in Steward and the $362 million loan due from affiliates of Steward, along with an accrual for property taxes and obligations not paid by Steward under its master leases.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1287865/000119312524136307/0001193125-24-136307-index.htm","comparable_excerpt":"As a result, we concluded that our Ford Model e segment long-lived assets are impaired. In addition, we will write down certain other long-lived assets related to the canceled EVs. The aggregate expected pre-tax write-down is estimated to be about $8.5 billion, which will be recognized in the fourth quarter of 2025.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/37996/000003799625000238/0000037996-25-000238-index.htm"}},{"accession":"0000037785-25-000134","ticker":"FMC","company_name":"FMC CORP","filed_at":"2025-12-12T23:59:59+00:00","headline":"FMC announces Project Foundation restructuring with $560-635M charges; goodwill impairment expected","event_type":"other_material","sec_items":["2.05","2.06"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000037785-25-000134","json":"https://secwatch.observer/filing/0000037785-25-000134.json","markdown":"https://secwatch.observer/filing/0000037785-25-000134.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/37785/000003778525000134/0000037785-25-000134-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/37785/000003778525000134/fmc-20251212.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"the Company has concluded the investments in Steward have been further materially impaired and has recorded approximately $470 million of additional impairment charges in the quarter ended March 31, 2024 that fully reserves for the remaining value of our 9.9% equity interest in Steward and the $362 million loan due from affiliates of Steward, along with an accrual for property taxes and obligations not paid by Steward under its master leases.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1287865/000119312524136307/0001193125-24-136307-index.htm","comparable_excerpt":"The Company expects to incur pre-tax restructuring charges over the life of the program in the range of approximately $560 to $635 million, which is subject to future changes, in connection with these efforts.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/37785/000003778525000134/0000037785-25-000134-index.htm"}},{"accession":"0001104659-25-113746","ticker":"KR","company_name":"KROGER CO","filed_at":"2025-11-18T23:59:59+00:00","headline":"Kroger to close three automated fulfillment centers; expects $2.6B impairment charge in Q3 2025","event_type":"other_material","sec_items":["2.06","7.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-113746","json":"https://secwatch.observer/filing/0001104659-25-113746.json","markdown":"https://secwatch.observer/filing/0001104659-25-113746.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/56873/000110465925113746/0001104659-25-113746-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/56873/000110465925113746/tm2531591d1_8k.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"the Company has concluded the investments in Steward have been further materially impaired and has recorded approximately $470 million of additional impairment charges in the quarter ended March 31, 2024 that fully reserves for the remaining value of our 9.9% equity interest in Steward and the $362 million loan due from affiliates of Steward, along with an accrual for property taxes and obligations not paid by Steward under its master leases.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1287865/000119312524136307/0001193125-24-136307-index.htm","comparable_excerpt":"On November 18, 2025, The Kroger Co. (“Kroger” or the “Company”) announced updates to its eCommerce plan. In connection with the foregoing, the Company will close certain fulfillment centers in the United States. The Company expects to incur impairment and related charges in the third fiscal quarter of 2025 of approximately $2.6 billion as a result of these closures and the rest of the automated fulfillment network not meeting financial expectations.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/56873/000110465925113746/0001104659-25-113746-index.htm"}},{"accession":"0001477294-25-000128","ticker":"ST","company_name":"Sensata Technologies Holding plc","filed_at":"2025-10-28T23:59:59+00:00","headline":"Sensata reports $259M impairment, appoints new COO, launches $350M note tender","event_type":"other_material","sec_items":["2.02","2.06","5.02","8.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001477294-25-000128","json":"https://secwatch.observer/filing/0001477294-25-000128.json","markdown":"https://secwatch.observer/filing/0001477294-25-000128.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1477294/000147729425000128/0001477294-25-000128-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1477294/000147729425000128/st-20251028.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"the Company has concluded the investments in Steward have been further materially impaired and has recorded approximately $470 million of additional impairment charges in the quarter ended March 31, 2024 that fully reserves for the remaining value of our 9.9% equity interest in Steward and the $362 million loan due from affiliates of Steward, along with an accrual for property taxes and obligations not paid by Steward under its master leases.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1287865/000119312524136307/0001193125-24-136307-index.htm","comparable_excerpt":"These charges include approximately $226 million of non-cash impairment charges related to the goodwill associated with the Company’s Dynapower reporting unit","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1477294/000147729425000128/0001477294-25-000128-index.htm"}},{"accession":"0001193125-25-240315","ticker":"AP","company_name":"AMPCO PITTSBURGH CORP","filed_at":"2025-10-15T23:59:59+00:00","headline":"Ampco-Pittsburgh subsidiary UES-UK enters administration; Q4 2025 non-cash impairment of $43M-$45M expected","event_type":"other_material","sec_items":["1.01","2.06","2.02","7.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-240315","json":"https://secwatch.observer/filing/0001193125-25-240315.json","markdown":"https://secwatch.observer/filing/0001193125-25-240315.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/6176/000119312525240315/0001193125-25-240315-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/6176/000119312525240315/ap-20251010.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"the Company has concluded the investments in Steward have been further materially impaired and has recorded approximately $470 million of additional impairment charges in the quarter ended March 31, 2024 that fully reserves for the remaining value of our 9.9% equity interest in Steward and the $362 million loan due from affiliates of Steward, along with an accrual for property taxes and obligations not paid by Steward under its master leases.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1287865/000119312524136307/0001193125-24-136307-index.htm","comparable_excerpt":"Ampco-Pittsburgh would expect to recognize a non-cash impairment charge in the fourth quarter of 2025 ranging between $43 to $45 million, based on estimates as of September 30, 2025.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/6176/000119312525240315/0001193125-25-240315-index.htm"}},{"accession":"0001467858-25-000136","ticker":"GM","company_name":"General Motors Co","filed_at":"2025-10-14T23:59:59+00:00","headline":"GM approves $1.6B impairment charges on EV capacity realignment due to policy changes","event_type":"other_material","sec_items":["2.06"],"materiality_score":0.78,"calibrated_materiality_score":0.78,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001467858-25-000136","json":"https://secwatch.observer/filing/0001467858-25-000136.json","markdown":"https://secwatch.observer/filing/0001467858-25-000136.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1467858/000146785825000136/0001467858-25-000136-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1467858/000146785825000136/gm-20251007.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"the Company has concluded the investments in Steward have been further materially impaired and has recorded approximately $470 million of additional impairment charges in the quarter ended March 31, 2024 that fully reserves for the remaining value of our 9.9% equity interest in Steward and the $362 million loan due from affiliates of Steward, along with an accrual for property taxes and obligations not paid by Steward under its master leases.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1287865/000119312524136307/0001193125-24-136307-index.htm","comparable_excerpt":"On October 7, 2025, the Audit Committee of the Company’s Board of Directors approved charges of $1.6 billion in GM North America (GMNA) in the three months ended September 30, 2025, based on a planned strategic realignment of our EV capacity and manufacturing footprint to consumer demand.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1467858/000146785825000136/0001467858-25-000136-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}