secwatch / observer
8-K filed November 10, 2025, 6:59 PM ET ticker QSR CIK 0001618756
M&A confidence high sentiment negative materiality 0.80

RBI forms Burger King China JV with CPE; takes $150M impairment charge

Restaurant Brands International Inc.

Machine-readable event card

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Restaurant Brands International Inc.
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Source-grounded claims

c1145716b03bb4d07bf1d9f39c9e68b0a47b45b9

Restaurant Brands International Inc. announced a impairment with charges of approximately $150 million affecting Burger King China.

the Company has determined that it will be required under generally accepted accounting principles to take a non-cash charge of approximately $150 million on its Burger King China holdings.

SEC 8-K Item 2.05/2.06 confidence 0.9 SEC evidence

Comparable filings

SSRM

SSR Mining signs definitive agreement to sell Çöpler mine for $1.5B cash

SSR MINING INC. March 26, 2026, 7:59 PM ET m_and_a Items 1.01, 2.06, 7.01, 9.01

same fact type: restructuring_charge same SEC item: 2.06, 7.01, 9.01 same event type: m_and_a similar materiality

This filing

the Company has determined that it will be required under generally accepted accounting principles to take a non-cash charge of approximately $150 million on its Burger King China holdings.

Comparable filing

on March 24, 2026, the Company determined that it expects to incur a non-cash charge between approximately $310 million and $340 million, as a result of the Purchase Price compared to the estimate of the current net asset value of the Çöpler mine

Filing page SEC filing

COTY

Coty sells remaining 25.8% Wella stake to KKR for $750M upfront; expects ~3x net leverage by end CY25

COTY INC. December 19, 2025, 6:59 PM ET m_and_a Items 1.01, 2.06, 8.01, 9.01

same fact type: restructuring_charge same SEC item: 2.06, 8.01, 9.01 same event type: m_and_a similar materiality

This filing

the Company has determined that it will be required under generally accepted accounting principles to take a non-cash charge of approximately $150 million on its Burger King China holdings.

Comparable filing

In connection with the entry into the Agreement, as discussed under Item 1.01 of this Current Report on Form 8-K, the Company expects to record a material non-cash impairment charge in the second quarter ended December 31, 2025 in an estimated amount of approximately $200 million.

Filing page SEC filing

SSM

Sono Group exits solar: sells Sono Motors and €10.5M loan to management for €1 each

Sono Group N.V. May 8, 2026, 7:59 PM ET m_and_a Items 2.05, 1.01, 2.01, 8.01, 9.01

same fact type: restructuring_charge same SEC item: 8.01, 9.01 same event type: m_and_a similar materiality

This filing

the Company has determined that it will be required under generally accepted accounting principles to take a non-cash charge of approximately $150 million on its Burger King China holdings.

Comparable filing

the formal transfer of its now former subsidiary Sono Motors GmbH ("Sono Motors") to companies controlled by Sono Motors' own management team. The transaction closed and took legal effect on May 4, 2026, bringing to a close the solar exit the Company announced in March.

Filing page SEC filing

OC

Owens Corning cuts GR business sale price to $645M; expects additional $140M loss

Owens Corning April 15, 2026, 7:59 PM ET m_and_a Items 2.06, 8.01

same fact type: restructuring_charge same SEC item: 2.06, 8.01 same event type: m_and_a similar materiality

This filing

the Company has determined that it will be required under generally accepted accounting principles to take a non-cash charge of approximately $150 million on its Burger King China holdings.

Comparable filing

On February 14, 2025, Owens Corning (the “Company”) disclosed an expected impairment charge associated with the announced sale of the Company’s global glass reinforcements business (the “GR Business”) and that, beginning with the Quarterly Report on Form 10-Q for the period ended March 31, 2025, the GR Business’s financial results would be reflected in the Company’s consolidated financial statements as discontinued operations for all periods presented, and the GR Business would be classified as “held for sale." Based on the revised terms of the Transaction (as described below), the Company will recognize an additional loss on sale of approximately $140 million related to a decrease in the agreed purchase price and changes in other net assets, subject to finalized cumulative foreign currency adjustments, net working capital adjustments, and costs to sell.

Filing page SEC filing

CRMT

America's Car-Mart to close 42 stores (31% of total); non-cash impairment ~$14M due to capital constraints

AMERICAS CARMART INC April 7, 2026, 7:59 PM ET other_material Items 2.05, 2.06, 7.01, 9.01

same fact type: restructuring_charge same SEC item: 2.06, 7.01, 9.01 similar materiality

This filing

the Company has determined that it will be required under generally accepted accounting principles to take a non-cash charge of approximately $150 million on its Burger King China holdings.

Comparable filing

the Company expects to record a non-cash impairment charge of approximately $14 million related to assets at the closing locations.

Filing page SEC filing

WAL

Western Alliance records $126.4M impairment on LAM loan default; files lawsuit

WESTERN ALLIANCE BANCORPORATION March 6, 2026, 6:59 PM ET other_material Items 2.06, 7.01, 9.01

same fact type: restructuring_charge same SEC item: 2.06, 7.01, 9.01 similar materiality

This filing

the Company has determined that it will be required under generally accepted accounting principles to take a non-cash charge of approximately $150 million on its Burger King China holdings.

Comparable filing

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.

Filing page SEC filing

BCAB

BioAtla initiates strategic review, cuts 70% workforce; CFO replaced; cash ~$7.1M

BioAtla, Inc. March 2, 2026, 6:59 PM ET other_material Items 2.02, 7.01, 2.05, 5.02, 8.01, 9.01

same fact type: restructuring_charge same SEC item: 7.01, 8.01, 9.01 similar materiality

This filing

the Company has determined that it will be required under generally accepted accounting principles to take a non-cash charge of approximately $150 million on its Burger King China holdings.

Comparable filing

formal process to explore and evaluate strategic options to maximize shareholder value. The total cash payments related to this workforce reduction are estimated to be between $0.5 and $0.6 million related to employee severance and benefit costs. The Company expects to pay for the majority of these costs in the first quarter of 2026. The estimates of the

Filing page SEC filing

RYAN

Ryan Specialty Q4 revenue +13% to $751M; net income down 27%; announces $300M buyback and restructuring

RYAN SPECIALTY HOLDINGS, INC. February 12, 2026, 6:59 PM ET earnings Items 2.02, 2.05, 7.01, 8.01, 9.01

same fact type: restructuring_charge same SEC item: 7.01, 8.01, 9.01 similar materiality

This filing

the Company has determined that it will be required under generally accepted accounting principles to take a non-cash charge of approximately $150 million on its Burger King China holdings.

Comparable filing

On February 10, 2026, the board of directors of the Company (the "Board") approved a three-year restructuring program (the "Empower Program"), which will commence in the first quarter of 2026. The Empower Program is designed to streamline the Company's brokerage, binding, and underwriting operations, optimize scale, accelerate data and technology strategies, and enhance efficiencies across all of the Company's specialties. The Empower Program is expected to generate approximately $80 million of annual savings in 2029. The Empower Program includes (i) Business Platform Optimization and (ii) Compensation and Benefits. These actions are expected to be completed by the end of 2028. The Company currently estimates that the Empower Program will result in cumulative pre-tax charges to its GAAP financial results of approximately $160 million which are expected to be recorded as exit and disposal activities and are broken down as follows: Program Activity Charges Business Platform Optimization

Filing page SEC filing

Source: SEC EDGAR
accession 0001618756-25-000302

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