{"schema_version":"secwatch.filing_event.v1","accession":"0001315257-25-000014","form_type":"8-K/A","ticker":"KOP","cik":"0001315257","company_name":"Koppers Holdings Inc.","filed_at":"2025-12-03T23:59:59+00:00","discovered_at":"2026-05-14T18:02:39.068209+00:00","generated_at":"2026-05-16T15:03:24.563407+00:00","sec_items":["2.05"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Koppers estimates $4M-$5M in pre-tax restructuring charges for workforce reduction program","bullets":["Pre-tax restructuring charges, severance and related benefits estimated at $4 million to $5 million.","Future cash expenditures from the workforce reduction program expected to be approximately $1 million.","Amendment filed to provide cost estimates not fully defined in the original November 8, 2024 filing."],"urls":{"canonical":"https://secwatch.observer/filing/0001315257-25-000014","json":"https://secwatch.observer/filing/0001315257-25-000014.json","markdown":"https://secwatch.observer/filing/0001315257-25-000014.md","text":"https://secwatch.observer/filing/0001315257-25-000014.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1315257/000131525725000014/0001315257-25-000014-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1315257/000131525725000014/kop-20241108.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T15:03:24.563407+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":"d7b23b9f4e199f635d2f0d41d01d3dd75bc2e8d1","claim":"Koppers Holdings Inc. announced a restructuring with charges of $4 million to $5 million.","evidence_excerpt":"The Company estimates pre-tax restructuring charges, employee severance charges and related benefit costs for actions associated with the workforce reduction program to be in the range of $4 million to $5 million, which the Company anticipates will result in future cash expenditures of approximately $1 million.","evidence_source":"SEC 8-K Item 2.05/2.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1315257/000131525725000014/0001315257-25-000014-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001193125-26-251382","ticker":"MANH","company_name":"MANHATTAN ASSOCIATES INC","filed_at":"2026-06-01T20:03:46+00:00","headline":"Manhattan Associates to cut ~6% of global headcount; expects $7M-$9M in severance costs in Q2 2026","event_type":"other_material","sec_items":["2.05","7.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.05","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-251382","json":"https://secwatch.observer/filing/0001193125-26-251382.json","markdown":"https://secwatch.observer/filing/0001193125-26-251382.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1056696/000119312526251382/0001193125-26-251382-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1056696/000119312526251382/manh-20260601.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"The Company estimates pre-tax restructuring charges, employee severance charges and related benefit costs for actions associated with the workforce reduction program to be in the range of $4 million to $5 million, which the Company anticipates will result in future cash expenditures of approximately $1 million.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1315257/000131525725000014/0001315257-25-000014-index.htm","comparable_excerpt":"On June 1, 2026, Manhattan Associates, Inc. (“Manhattan”) initiated plans to reduce its global headcount by approximately 6%, leveraging increased operational efficiencies and allowing it to focus investments on key strategic priorities. Manhattan estimates that it will incur expenses, substantially all in cash, of approximately $7 million to $9 million in the second quarter of 2026, consisting of severance and other one-time termination benefits in connection with these actions.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1056696/000119312526251382/0001193125-26-251382-index.htm"}},{"accession":"0000320187-26-000017","ticker":"NKE","company_name":"NIKE, Inc.","filed_at":"2026-03-05T23:59:59+00:00","headline":"Nike approves $300M restructuring plan with Q3 FY2026 charge","event_type":"other_material","sec_items":["2.05"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.05","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000320187-26-000017","json":"https://secwatch.observer/filing/0000320187-26-000017.json","markdown":"https://secwatch.observer/filing/0000320187-26-000017.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/320187/000032018726000017/0000320187-26-000017-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/320187/000032018726000017/nke-20260227.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"The Company estimates pre-tax restructuring charges, employee severance charges and related benefit costs for actions associated with the workforce reduction program to be in the range of $4 million to $5 million, which the Company anticipates will result in future cash expenditures of approximately $1 million.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1315257/000131525725000014/0001315257-25-000014-index.htm","comparable_excerpt":"On February 27, the Company’s management approved a plan to implement certain organizational changes, which together with previously approved actions, are expected to result in pre-tax charges of approximately $300 million for the nine months ended February 28, 2026, primarily associated with employee severance costs","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/320187/000032018726000017/0000320187-26-000017-index.htm"}},{"accession":"0001628280-25-054176","ticker":"SVCO","company_name":"Silvaco Group, Inc.","filed_at":"2025-11-26T23:59:59+00:00","headline":"Silvaco Group initiates restructuring, expects $2M-$5M in pre-tax charges","event_type":"other_material","sec_items":["2.05"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.05","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-25-054176","json":"https://secwatch.observer/filing/0001628280-25-054176.json","markdown":"https://secwatch.observer/filing/0001628280-25-054176.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1943289/000162828025054176/0001628280-25-054176-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1943289/000162828025054176/svco-20251124.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"The Company estimates pre-tax restructuring charges, employee severance charges and related benefit costs for actions associated with the workforce reduction program to be in the range of $4 million to $5 million, which the Company anticipates will result in future cash expenditures of approximately $1 million.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1315257/000131525725000014/0001315257-25-000014-index.htm","comparable_excerpt":"the Company currently estimates that it will recognize pre-tax charges to its GAAP financial results ranging from $2 million to $5 million consisting of severance and other one-time termination benefits, and other costs such as the site closures as part of its global site strategy","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1943289/000162828025054176/0001628280-25-054176-index.htm"}},{"accession":"0001315257-26-000036","ticker":"KOP","company_name":"Koppers Holdings Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Koppers conditionally plans to shut Stickney, IL chemical operations; Q1 adjusted EPS down 19.7%","event_type":"other_material","sec_items":["2.02","2.05","5.02","5.07","7.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.05","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001315257-26-000036","json":"https://secwatch.observer/filing/0001315257-26-000036.json","markdown":"https://secwatch.observer/filing/0001315257-26-000036.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1315257/000131525726000036/0001315257-26-000036-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1315257/000131525726000036/kop-20260507.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"The Company estimates pre-tax restructuring charges, employee severance charges and related benefit costs for actions associated with the workforce reduction program to be in the range of $4 million to $5 million, which the Company anticipates will result in future cash expenditures of approximately $1 million.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1315257/000131525725000014/0001315257-25-000014-index.htm","comparable_excerpt":"potentially appropriate uses for the Stickney facility following the end of production activities. The Company expects this action to result in pre-tax charges to earnings of $227 million to $262 million through the end of 2029, approximately $170 million to $195 million of which constitutes non-cash charges and approximately $57 million to $67 million of which","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1315257/000131525726000036/0001315257-26-000036-index.htm"}},{"accession":"0001477333-26-000033","ticker":"NET","company_name":"Cloudflare, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Cloudflare Q1 revenue $639.8M +34% YoY; announces 20% workforce reduction","event_type":"other_material","sec_items":["2.02","2.05","7.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.05","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001477333-26-000033","json":"https://secwatch.observer/filing/0001477333-26-000033.json","markdown":"https://secwatch.observer/filing/0001477333-26-000033.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1477333/000147733326000033/0001477333-26-000033-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1477333/000147733326000033/cloud-20260507.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"The Company estimates pre-tax restructuring charges, employee severance charges and related benefit costs for actions associated with the workforce reduction program to be in the range of $4 million to $5 million, which the Company anticipates will result in future cash expenditures of approximately $1 million.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1315257/000131525725000014/0001315257-25-000014-index.htm","comparable_excerpt":"On May 7, 2026, the Company announced a plan (the “Plan”) designed to further accelerate its evolution to an agentic AI-first operating model. As part of the Plan, the Company expects to reduce its current workforce by approximately 20%. The Company currently estimates that it will incur charges of between $140 million and $150 million in connection with the Plan","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1477333/000147733326000033/0001477333-26-000033-index.htm"}},{"accession":"0001213900-26-052921","ticker":"AIRE","company_name":"reAlpha Tech Corp.","filed_at":"2026-05-06T23:59:59+00:00","headline":"reAlpha cuts workforce 25%, targets $2M annual savings in restructuring","event_type":"other_material","sec_items":["2.05","7.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.05","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-052921","json":"https://secwatch.observer/filing/0001213900-26-052921.json","markdown":"https://secwatch.observer/filing/0001213900-26-052921.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1859199/000121390026052921/0001213900-26-052921-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1859199/000121390026052921/ea0289539-8k_realpha.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"The Company estimates pre-tax restructuring charges, employee severance charges and related benefit costs for actions associated with the workforce reduction program to be in the range of $4 million to $5 million, which the Company anticipates will result in future cash expenditures of approximately $1 million.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1315257/000131525725000014/0001315257-25-000014-index.htm","comparable_excerpt":"Plan as well as savings related\nto certain restricted stock units lapsing over the next twelve months. The Company estimates that\nit will incur pre-tax charges in the range of $0.14 million to $0.20 million in connection with the Plan, consisting of approximately\n$0.10 to $0.15 in future cash-based expenditures associated with severance and benefit payments and","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1859199/000121390026052921/0001213900-26-052921-index.htm"}},{"accession":"0001628280-26-030100","ticker":"INGR","company_name":"Ingredion Inc","filed_at":"2026-05-05T23:59:59+00:00","headline":"Ingredion to close Cabo, Brazil plant; expects $43M in pre-tax charges","event_type":"other_material","sec_items":["2.05","2.06"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.05","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-030100","json":"https://secwatch.observer/filing/0001628280-26-030100.json","markdown":"https://secwatch.observer/filing/0001628280-26-030100.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1046257/000162828026030100/0001628280-26-030100-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1046257/000162828026030100/ingr-20260501.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"The Company estimates pre-tax restructuring charges, employee severance charges and related benefit costs for actions associated with the workforce reduction program to be in the range of $4 million to $5 million, which the Company anticipates will result in future cash expenditures of approximately $1 million.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1315257/000131525725000014/0001315257-25-000014-index.htm","comparable_excerpt":"underlying real property but has not entered into a contract of sale as of the date of this report. The Company expects to incur pre-tax non-recurring charges of approximately $43 million under the plan, of which approximately $36 million is expected to consist of impairment charges relating to fixed asset and inventory write-downs and approximately $7 million is","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1046257/000162828026030100/0001628280-26-030100-index.htm"}},{"accession":"0001679788-26-000049","ticker":"COIN","company_name":"Coinbase Global, Inc.","filed_at":"2026-05-05T23:59:59+00:00","headline":"Coinbase to cut 700 jobs (14% of workforce) in restructuring for AI era","event_type":"other_material","sec_items":["2.05"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.05","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001679788-26-000049","json":"https://secwatch.observer/filing/0001679788-26-000049.json","markdown":"https://secwatch.observer/filing/0001679788-26-000049.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1679788/000167978826000049/0001679788-26-000049-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1679788/000167978826000049/coin-20260505.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"The Company estimates pre-tax restructuring charges, employee severance charges and related benefit costs for actions associated with the workforce reduction program to be in the range of $4 million to $5 million, which the Company anticipates will result in future cash expenditures of approximately $1 million.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1315257/000131525725000014/0001315257-25-000014-index.htm","comparable_excerpt":"The Plan involves a reduction of the Company’s workforce by approximately 700 employees, representing approximately 14% of the Company’s global workforce as of May 1, 2026. The Company expects execution of the Plan to be substantially complete in the second quarter of 2026. In connection with these actions, the Company estimates that it will incur approximately $50 million to $60 million in total restructuring expenses","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1679788/000167978826000049/0001679788-26-000049-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}