---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-26-107339"
form_type: "8-K"
ticker: "WAT"
cik: "0001000697"
company_name: "WATERS CORP /DE/"
filed_at: "2026-03-16T23:59:59+00:00"
generated_at: "2026-05-15T11:18:30.886405+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Waters provides financials for acquired BD Biosciences & Diagnostic Solutions; Q1 rev $766M

## Summary
- Acquisition closed Feb 9, 2026 via Reverse Morris Trust; Waters paid $4B cash distribution to BD.
- BDS Business Q1 FY2026 net sales $766M (down 8% YoY from $834M); net income $49M vs $78M.
- Operating income fell to $35M from $94M; includes $4M integration, restructuring & transaction costs.
- Pro forma condensed combined financials as of Dec 31, 2025 and for FY2025 filed as Exhibit 99.4.
- MD&A for fiscal years 2023-2025 and Q1 FY2026 provided; historical allocations may not reflect stand-alone costs.

## SEC filing metadata
- accession: 0001193125-26-107339
- form_type: 8-K
- ticker: WAT
- cik: 0001000697
- company_name: WATERS CORP /DE/
- filed_at: 2026-03-16T23:59:59+00:00
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1000697/000119312526107339/0001193125-26-107339-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1000697/000119312526107339/d122710d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-107339
- JSON: https://secwatch.observer/filing/0001193125-26-107339.json
- Plain text: https://secwatch.observer/filing/0001193125-26-107339.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.