{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-325599","form_type":"8-K","ticker":"COTY","cik":"0001024305","company_name":"COTY INC.","filed_at":"2025-12-19T23:59:59+00:00","discovered_at":"2026-05-14T18:02:38.576299+00:00","generated_at":"2026-05-16T12:30:42.365345+00:00","sec_items":["1.01","2.06","8.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Coty sells remaining 25.8% Wella stake to KKR for $750M upfront; expects ~3x net leverage by end CY25","bullets":["Coty receives $750M cash upfront plus 45% of future proceeds from Wella sale/IPO after KKR preferred return.","Transaction completes the multi-year Wella monetization program initiated in 2020, exactly inline with CY25 divestiture target.","Coty expects to record ~$200M non-cash impairment charge in Q2 ending Dec 31, 2025 related to the sale.","Proceeds and strong free cash flow (>$350M in H1 FY26) expected to reduce net leverage to ~3x by end of CY25.","Coty will retain 45% of ordinary shares of Buyer with observer rights after closing."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-325599","json":"https://secwatch.observer/filing/0001193125-25-325599.json","markdown":"https://secwatch.observer/filing/0001193125-25-325599.md","text":"https://secwatch.observer/filing/0001193125-25-325599.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1024305/000119312525325599/0001193125-25-325599-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1024305/000119312525325599/d66788d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T12:30:42.365345+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":"89064bc05b400d632fe61c2e8170cd99a4d52ddb","claim":"COTY INC. announced a impairment with charges of approximately $200 million.","evidence_excerpt":"In connection with the entry into the Agreement, as discussed under Item 1.01 of this Current Report on Form 8-K, the Company expects to record a material non-cash impairment charge in the second quarter ended December 31, 2025 in an estimated amount of approximately $200 million.","evidence_source":"SEC 8-K Item 2.05/2.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1024305/000119312525325599/0001193125-25-325599-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001171843-26-003196","ticker":"SSM","company_name":"Sono Group N.V.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Sono Group exits solar: sells Sono Motors and €10.5M loan to management for €1 each","event_type":"m_and_a","sec_items":["2.05","1.01","2.01","8.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: restructuring_charge","same SEC item: 1.01, 8.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001171843-26-003196","json":"https://secwatch.observer/filing/0001171843-26-003196.json","markdown":"https://secwatch.observer/filing/0001171843-26-003196.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1840416/000117184326003196/0001171843-26-003196-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1840416/000117184326003196/f8ka_050826.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"In connection with the entry into the Agreement, as discussed under Item 1.01 of this Current Report on Form 8-K, the Company expects to record a material non-cash impairment charge in the second quarter ended December 31, 2025 in an estimated amount of approximately $200 million.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1024305/000119312525325599/0001193125-25-325599-index.htm","comparable_excerpt":"the formal transfer of its now former subsidiary Sono Motors GmbH (\"Sono Motors\") to companies controlled by Sono Motors' own management team. The transaction closed and took legal effect on May 4, 2026, bringing to a close the solar exit the Company announced in March.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1840416/000117184326003196/0001171843-26-003196-index.htm"}},{"accession":"0000947871-26-000355","ticker":"SSRM","company_name":"SSR MINING INC.","filed_at":"2026-03-26T23:59:59+00:00","headline":"SSR Mining signs definitive agreement to sell Çöpler mine for $1.5B cash","event_type":"m_and_a","sec_items":["1.01","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: 1.01, 2.06, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000947871-26-000355","json":"https://secwatch.observer/filing/0000947871-26-000355.json","markdown":"https://secwatch.observer/filing/0000947871-26-000355.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/921638/000094787126000355/0000947871-26-000355-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/921638/000094787126000355/ss6114560_8k.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"In connection with the entry into the Agreement, as discussed under Item 1.01 of this Current Report on Form 8-K, the Company expects to record a material non-cash impairment charge in the second quarter ended December 31, 2025 in an estimated amount of approximately $200 million.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1024305/000119312525325599/0001193125-25-325599-index.htm","comparable_excerpt":"on March 24, 2026, the Company determined that it expects to incur a non-cash charge between approximately $310 million and $340 million, as a result of the Purchase Price compared to the estimate of the current net asset value of the Çöpler mine","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/921638/000094787126000355/0000947871-26-000355-index.htm"}},{"accession":"0001370946-26-000129","ticker":"OC","company_name":"Owens Corning","filed_at":"2026-04-15T23:59:59+00:00","headline":"Owens Corning cuts GR business sale price to $645M; expects additional $140M loss","event_type":"m_and_a","sec_items":["2.06","8.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06, 8.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001370946-26-000129","json":"https://secwatch.observer/filing/0001370946-26-000129.json","markdown":"https://secwatch.observer/filing/0001370946-26-000129.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1370946/000137094626000129/0001370946-26-000129-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1370946/000137094626000129/oc-20260414.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"In connection with the entry into the Agreement, as discussed under Item 1.01 of this Current Report on Form 8-K, the Company expects to record a material non-cash impairment charge in the second quarter ended December 31, 2025 in an estimated amount of approximately $200 million.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1024305/000119312525325599/0001193125-25-325599-index.htm","comparable_excerpt":"On February 14, 2025, Owens Corning (the “Company”) disclosed an expected impairment charge associated with the announced sale of the Company’s global glass reinforcements business (the “GR Business”) and that, beginning with the Quarterly Report on Form 10-Q for the period ended March 31, 2025, the GR Business’s financial results would be reflected in the Company’s consolidated financial statements as discontinued operations for all periods presented, and the GR Business would be classified as “held for sale.\" Based on the revised terms of the Transaction (as described below), the Company will recognize an additional loss on sale of approximately $140 million related to a decrease in the agreed purchase price and changes in other net assets, subject to finalized cumulative foreign currency adjustments, net working capital adjustments, and costs to sell.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1370946/000137094626000129/0001370946-26-000129-index.htm"}},{"accession":"0000833640-26-000028","ticker":"POWI","company_name":"POWER INTEGRATIONS INC","filed_at":"2026-02-05T23:59:59+00:00","headline":"Power Integrations Q4 rev $103.2M (-2% YoY); FY rev up 6%; cuts 7% workforce; chairman steps down","event_type":"earnings","sec_items":["1.01","2.02","2.05","8.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: restructuring_charge","same SEC item: 1.01, 8.01, 9.01","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000833640-26-000028","json":"https://secwatch.observer/filing/0000833640-26-000028.json","markdown":"https://secwatch.observer/filing/0000833640-26-000028.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/833640/000083364026000028/0000833640-26-000028-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/833640/000083364026000028/powi-20260201x8k.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"In connection with the entry into the Agreement, as discussed under Item 1.01 of this Current Report on Form 8-K, the Company expects to record a material non-cash impairment charge in the second quarter ended December 31, 2025 in an estimated amount of approximately $200 million.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1024305/000119312525325599/0001193125-25-325599-index.htm","comparable_excerpt":"costs and create a more efficient organization to support its business. In connection with the reduction in force, the Company estimates it will incur between approximately $3.5 million and $4.0 million of costs, substantially all of which are related to employee severance and benefit costs, which the Company expects to recognize in the first quarter of 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/833640/000083364026000028/0000833640-26-000028-index.htm"}},{"accession":"0001437749-26-000885","ticker":"ICCC","company_name":"IMMUCELL CORP /DE/","filed_at":"2026-01-08T23:59:59+00:00","headline":"ImmuCell reports Q4 sales down 1.6% YoY; records $3.6M impairment, pauses Re-Tain","event_type":"earnings","sec_items":["2.02","2.06","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, 8.01, 9.01","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-000885","json":"https://secwatch.observer/filing/0001437749-26-000885.json","markdown":"https://secwatch.observer/filing/0001437749-26-000885.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/811641/000143774926000885/0001437749-26-000885-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/811641/000143774926000885/iccc20260108_8k.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"In connection with the entry into the Agreement, as discussed under Item 1.01 of this Current Report on Form 8-K, the Company expects to record a material non-cash impairment charge in the second quarter ended December 31, 2025 in an estimated amount of approximately $200 million.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1024305/000119312525325599/0001193125-25-325599-index.htm","comparable_excerpt":"The resulting non-cash impairment write-down of property, plant and equipment pertaining to Re-Tain® is currently estimated at approximately $2.9 million","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/811641/000143774926000885/0001437749-26-000885-index.htm"}},{"accession":"0001437749-25-038773","ticker":"ICCC","company_name":"IMMUCELL CORP /DE/","filed_at":"2025-12-29T23:59:59+00:00","headline":"ImmuCell pauses Re-Tain after FDA incomplete letter, shifts focus to First Defense; $2.3M impairment","event_type":"regulatory","sec_items":["2.06","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06, 8.01, 9.01","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-25-038773","json":"https://secwatch.observer/filing/0001437749-25-038773.json","markdown":"https://secwatch.observer/filing/0001437749-25-038773.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/811641/000143774925038773/0001437749-25-038773-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/811641/000143774925038773/iccc20251224_8k.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"In connection with the entry into the Agreement, as discussed under Item 1.01 of this Current Report on Form 8-K, the Company expects to record a material non-cash impairment charge in the second quarter ended December 31, 2025 in an estimated amount of approximately $200 million.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1024305/000119312525325599/0001193125-25-325599-index.htm","comparable_excerpt":"ImmuCell Corporation (“ImmuCell”) has announced strategy changes (see Item 8.01 below) that will result in a material charge for a non-cash impairment write-down of certain property, plant and equipment (primarily equipment) during the fourth quarter of 2025. The affected assets are ones relating to the production of Re-Tain ®. Some but not all of those assets will now be repurposed to manufacture First Defense ®. ImmuCell presently estimates the non-cash impact to profit to be approximately $2.3 million (subject to adjustment pursuant to review of alternate purposing and net realizable value to be completed as part of the financial closing for the quarter and year ending December 31, 2025).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/811641/000143774925038773/0001437749-25-038773-index.htm"}},{"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, 9.01","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":"In connection with the entry into the Agreement, as discussed under Item 1.01 of this Current Report on Form 8-K, the Company expects to record a material non-cash impairment charge in the second quarter ended December 31, 2025 in an estimated amount of approximately $200 million.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1024305/000119312525325599/0001193125-25-325599-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, 9.01","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":"In connection with the entry into the Agreement, as discussed under Item 1.01 of this Current Report on Form 8-K, the Company expects to record a material non-cash impairment charge in the second quarter ended December 31, 2025 in an estimated amount of approximately $200 million.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1024305/000119312525325599/0001193125-25-325599-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"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}