{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-23-033364","form_type":"8-K","ticker":"ARMK","cik":"0001584509","company_name":"Aramark","filed_at":"2023-10-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.641716+00:00","generated_at":"2026-06-10T06:21:37.452551+00:00","sec_items":["1.01","2.01","8.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Aramark completes spin-off of Vestis uniforms business; 1:2 ratio","bullets":["Distribution of 130,725,188 Vestis shares effective 12:01 a.m. ET on Sept. 30, 2023.","Stockholders received 1 share of Vestis (VSTS) for every 2 shares of Aramark (ARMK) held on Sept. 20, 2023.","Spin-off intended to be tax-free for U.S. federal income tax purposes, except cash for fractional shares.","Vestis began regular-way trading on NYSE under VSTS on Oct. 2, 2023.","Aramark filed pro forma financials reflecting Vestis as discontinued operations for all periods."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-23-033364","json":"https://secwatch.observer/filing/0001628280-23-033364.json","markdown":"https://secwatch.observer/filing/0001628280-23-033364.md","text":"https://secwatch.observer/filing/0001628280-23-033364.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1584509/000162828023033364/0001628280-23-033364-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1584509/000162828023033364/cik0-20230929.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T06:21:37.452551+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":"1743b283235e485ddc0b029381ccaf81ed85a816","claim":"Aramark completed a disposition involving Vestis Corporation (closed 2023-09-30).","evidence_excerpt":"On September 30, 2023, the Company completed the Distribution of shares of Vestis Common Stock to the Company’s stockholders on the Record Date in accordance with the Separation and Distribution Agreement.","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1584509/000162828023033364/0001628280-23-033364-index.htm","confidence":0.9,"family_label":"M&A Transactions","details":[{"label":"Action","value":"disposition"},{"label":"Counterparty","value":"Vestis Corporation"},{"label":"Closing","value":"2023-09-30"}],"fact_type":"ma_transaction"},{"claim_id":"17f7446e7d8d6dfc30c9c41e516ca911229cd77f","claim":"Aramark entered into Transition Services Agreement with Vestis Corporation (effective 2023-09-29).","evidence_excerpt":"On September 29, 2023, the Company and Vestis entered into a Transition Services Agreement (the “Transition Services Agreement”)","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1584509/000162828023033364/0001628280-23-033364-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Counterparty","value":"Vestis Corporation"},{"label":"Effective","value":"2023-09-29"}],"fact_type":"material_agreement"},{"claim_id":"435290cd2a89f8754b91248e43be923d3fff7870","claim":"Aramark entered into Separation and Distribution Agreement with Vestis Corporation (effective 2023-09-29).","evidence_excerpt":"On September 29, 2023, the Company and Vestis entered into a Separation and Distribution Agreement (the “Separation and Distribution Agreement”)","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1584509/000162828023033364/0001628280-23-033364-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"supply"},{"label":"Counterparty","value":"Vestis Corporation"},{"label":"Effective","value":"2023-09-29"}],"fact_type":"material_agreement"},{"claim_id":"bc62b740bb4aae2b3eb23b0ab003b42325fa8742","claim":"Aramark entered into Tax Matters Agreement with Vestis Corporation (effective 2023-09-29).","evidence_excerpt":"ompleted the previously announced separation of its uniforms and workplace supplies business (the “Separation”) through the pro rata distribution (the “Distribution”) of 130,725,188 shares of common stock, par value $0.01 per share (“Vestis Common Stock”), of Vestis Corporation (“Vestis”) to the stockholders of record of the Company as of the close of business on September 20, 2023 (the “Record Date”).","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1584509/000162828023033364/0001628280-23-033364-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Counterparty","value":"Vestis Corporation"},{"label":"Effective","value":"2023-09-29"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}