{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-375462","form_type":"8-K","ticker":"COHR","cik":"0000820318","company_name":"COHERENT CORP.","filed_at":"2026-08-31T12:00:06+00:00","discovered_at":"2026-08-31T12:05:34.289196+00:00","generated_at":"2026-08-31T12:06:00.021383+00:00","sec_items":["5.02","8.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Coherent grants $100M in performance stock units to CEO and top executives","bullets":["CEO James Anderson receives $50M target PSUs; CFO Sherri Luther, CTO Julie Eng, CSO Rob Beard each $15M; Chief Supply Chain Officer Jeffrey Place $5M.","PSUs vest only if stock price hits hurdles: $454.43 (10% CAGR), $542.86 (15%), $643.61 (20%), $757.77 (25%) over 60-day average, plus rTSR above 50th percentile.","No vesting until end of 4-year performance period (Aug 2030) plus 1-year holding period; forfeiture on voluntary termination.","Company cites CEO's 300%+ TSR since June 2024 and record FY2026 revenue as rationale for retention awards."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-375462","json":"https://secwatch.observer/filing/0001193125-26-375462.json","markdown":"https://secwatch.observer/filing/0001193125-26-375462.md","text":"https://secwatch.observer/filing/0001193125-26-375462.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/820318/000119312526375462/0001193125-26-375462-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/820318/000119312526375462/d110649d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-31T12:06:00.021383+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}