{"schema_version":"secwatch.filing_event.v1","accession":"0001285785-26-000058","form_type":"8-K","ticker":"MOS","cik":"0001285785","company_name":"MOSAIC CO","filed_at":"2026-04-08T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.089297+00:00","generated_at":"2026-05-15T06:52:36.401062+00:00","sec_items":["2.06","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Mosaic to idle Brazil mines, take $350-400M impairment charge in Q1 2026","bullets":["Pre-tax impairment of $350-400M in Q1 2026: $275-300M asset write-offs plus severance and contract termination costs.","Idling Araxá Mining and Chemical Complex and Patrocínio mine reduces annual phosphate production ~1M tonnes.","Mosaic plans to pursue sale of Araxá assets while continuing Niobium development at Patrocínio.","Post-transaction annual capex to decline $20-30M, opex $70-80M; limited adjusted EBITDA impact excluding one-time costs."],"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","text":"https://secwatch.observer/filing/0001285785-26-000058.txt","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"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T06:52:36.401062+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":"02df61bc32e5eca3ad5e4c966cc970a6a0f9000e","claim":"MOSAIC CO announced a impairment with charges of $350 to $400 million affecting Araxá Mining and Chemical Complex and Patrocínio Complex in Brazil.","evidence_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.","evidence_source":"SEC 8-K Item 2.05/2.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1285785/000128578526000058/0001285785-26-000058-index.htm","confidence":0.9}],"comparable_filings":[{"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","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":"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.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1285785/000128578526000058/0001285785-26-000058-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":"0001628280-26-015454","ticker":"WAL","company_name":"WESTERN ALLIANCE BANCORPORATION","filed_at":"2026-03-06T23:59:59+00:00","headline":"Western Alliance records $126.4M impairment on LAM loan default; files lawsuit","event_type":"other_material","sec_items":["2.06","7.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-015454","json":"https://secwatch.observer/filing/0001628280-26-015454.json","markdown":"https://secwatch.observer/filing/0001628280-26-015454.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1212545/000162828026015454/0001628280-26-015454-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1212545/000162828026015454/wal-20260302.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_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.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1285785/000128578526000058/0001285785-26-000058-index.htm","comparable_excerpt":"On March 2, 2026, the Company concluded that a material charge for impairment would result from notification of this breach of contract. The outstanding balance on this loan is $126.4 million. Based on currently available information, the non-cash impairment charge associated with this facility, which will be recognized in the first quarter of 2026, will be $126.4 million.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1212545/000162828026015454/0001628280-26-015454-index.htm"}},{"accession":"0001437749-26-003384","ticker":"MOH","company_name":"MOLINA HEALTHCARE, INC.","filed_at":"2026-02-06T23:59:59+00:00","headline":"Molina Healthcare records $93M impairment, eases credit covenant through amendment","event_type":"other_material","sec_items":["1.01","2.03","2.06","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-003384","json":"https://secwatch.observer/filing/0001437749-26-003384.json","markdown":"https://secwatch.observer/filing/0001437749-26-003384.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1179929/000143774926003384/0001437749-26-003384-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1179929/000143774926003384/moh20260206_8k.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_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.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1285785/000128578526000058/0001285785-26-000058-index.htm","comparable_excerpt":"On February 5, 2026, the Company concluded that it will record in the first quarter of 2026 an estimated non-cash, pre-tax impairment charge of approximately $93 million, attributable to certain of its intangible assets.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1179929/000143774926003384/0001437749-26-003384-index.htm"}},{"accession":"0000874761-26-000006","ticker":"AES","company_name":"AES CORP","filed_at":"2026-01-16T23:59:59+00:00","headline":"AES Corp. to take $250M-$325M pre-tax impairment on Maritza plant in Bulgaria","event_type":"other_material","sec_items":["2.06","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000874761-26-000006","json":"https://secwatch.observer/filing/0000874761-26-000006.json","markdown":"https://secwatch.observer/filing/0000874761-26-000006.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/874761/000087476126000006/0000874761-26-000006-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/874761/000087476126000006/aes-20260116.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_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.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1285785/000128578526000058/0001285785-26-000058-index.htm","comparable_excerpt":"The AES Corporation’s (“AES”) Maritza power plant in Bulgaria is operating under a Power Purchase Agreement (“PPA”) that expires in May 2026. Although negotiations are underway for a new PPA and other alternatives to realize additional value are being considered, no agreements have been reached. Further, in the fourth quarter of 2025, the Company made the decision not to invest in a conversion of the plant to an alternative fuel source. The Company has determined that collectively, these events represent an impairment indicator during the fourth quarter of 2025. An analysis was performed and as a result, a reduction in the Maritza assets’ useful life was deemed appropriate, and it was determined that the carrying value was not recoverable. In connection with these developments, on January 13, 2026, the Company concluded that a pre-tax impairment charge in the range of $250 million to $325 million is required to be recognized as of December 31, 2025, in accordance with U.S. generally ac","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/874761/000087476126000006/0000874761-26-000006-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, 9.01","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":"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.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1285785/000128578526000058/0001285785-26-000058-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":"0001193125-25-307535","ticker":"PKG","company_name":"PACKAGING CORP OF AMERICA","filed_at":"2025-12-04T23:59:59+00:00","headline":"PCA to shut down Wallula kraft pulping and No.2 machine; $205M restructuring charges","event_type":"other_material","sec_items":["2.05","2.06","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-307535","json":"https://secwatch.observer/filing/0001193125-25-307535.json","markdown":"https://secwatch.observer/filing/0001193125-25-307535.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/75677/000119312525307535/0001193125-25-307535-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/75677/000119312525307535/d50663d8k.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_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.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1285785/000128578526000058/0001285785-26-000058-index.htm","comparable_excerpt":"These charges include approximately $165 million of non-cash impairment and accelerated depreciation charges and $40 million of cash charges for contract termination, severance, and other charges.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/75677/000119312525307535/0001193125-25-307535-index.htm"}},{"accession":"0001437749-25-036765","ticker":"BELFA","company_name":"BEL FUSE INC /NJ","filed_at":"2025-12-03T23:59:59+00:00","headline":"Bel Fuse expects ~$14M pre-tax impairment in Q4 2025 on Innolectric investment after insolvency filing","event_type":"other_material","sec_items":["2.06","7.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-25-036765","json":"https://secwatch.observer/filing/0001437749-25-036765.json","markdown":"https://secwatch.observer/filing/0001437749-25-036765.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/729580/000143774925036765/0001437749-25-036765-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/729580/000143774925036765/belfa20251201_8k.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_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.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1285785/000128578526000058/0001285785-26-000058-index.htm","comparable_excerpt":"sheet. As a result of these developments, based on currently available information and estimates, Bel anticipates recording a pre-tax impairment charge of up to approximately $14 million in the fourth quarter of 2025, representing the potential full loss of Bel’s Innolectric investment and notes receivable. The final amount of the impairment charge will be","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/729580/000143774925036765/0001437749-25-036765-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, 9.01","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":"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.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1285785/000128578526000058/0001285785-26-000058-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"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}