---
schema_version: "secwatch.filing_event.v1"
accession: "0001437107-22-000239"
form_type: "8-K/A"
ticker: "WBD"
cik: "0001437107"
company_name: "Warner Bros. Discovery, Inc."
filed_at: "2022-12-14T23:59:59+00:00"
generated_at: "2026-06-21T04:41:32.109884+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Warner Bros. Discovery raises restructuring cost estimate to $4.1-$5.3B, up from $3.2-$4.3B

## Summary
- Total pre-tax restructuring charges revised to $4.1-$5.3B (prior $3.2-$4.3B).
- Content impairment and development write-offs increased to $2.8-$3.5B (prior $2.0-$2.5B).
- No changes to estimates for organization restructuring, facility consolidation, or cash expenditures.
- Restructuring efforts ongoing; may incur additional impairments; substantially complete by end of 2024.

## SEC filing metadata
- accession: 0001437107-22-000239
- form_type: 8-K/A
- ticker: WBD
- cik: 0001437107
- company_name: Warner Bros. Discovery, Inc.
- filed_at: 2022-12-14T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.05, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1437107/000143710722000239/0001437107-22-000239-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1437107/000143710722000239/disca-20221024.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437107-22-000239
- JSON: https://secwatch.observer/filing/0001437107-22-000239.json
- Plain text: https://secwatch.observer/filing/0001437107-22-000239.txt

## Key facts
- Restructurings & Charges
  Warner Bros. Discovery, Inc. announced a restructuring with charges of total pre-tax restructuring charges of $4.1 - $5.3 billion.
  - Type: restructuring
  - Charge: total pre-tax restructuring charges of $4.1 - $5.3 billion
  source text: The Company now expects to incur total pre-tax restructuring charges of $4.1 - $5.3 billion, which includes $2.8 - $3.5 billion of content impairment and development write-offs.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1437107/000143710722000239/0001437107-22-000239-index.htm

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