secwatch.observer — SEC 8-K summary
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Issuer:     WATERS CORP /DE/ (WAT)
CIK:        0001000697
Form:       8-K
Filed at:   2026-03-16T23:59:59+00:00
Accession:  0001193125-26-107339
Event type: m_and_a
Sentiment:  neutral
Materiality: 0.70
Item codes: 8.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1000697/000119312526107339/0001193125-26-107339-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1000697/000119312526107339/d122710d8k.htm
  HTML page:      https://secwatch.observer/filing/0001193125-26-107339

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