---
schema_version: "secwatch.filing_event.v1"
accession: "0001628280-24-034981"
form_type: "8-K"
ticker: null
cik: "0001959348"
company_name: "WK Kellogg Co"
filed_at: "2024-08-06T23:59:59+00:00"
generated_at: "2026-05-31T12:42:02.999577+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# WK Kellogg Q2 net sales down 3.9%; announces supply chain restructuring with Omaha plant closure

## Summary
- Q2 reported net sales $672M (-3.9% YoY); net income $31M (+14.8%); adjusted EBITDA $78M (-12.4%).
- Reaffirms 2024 adjusted net sales/EBITDA guidance; expects net sales at lower end of range.
- Board approves reorganization: close Omaha plant by end 2026, scale back Memphis production from late 2025.
- Estimated cumulative restructuring pretax charges $230-$270M: $30-40M cash severance, $170-190M non-cash.
- Supply chain modernization capex up to $390M plus ~$110M one-time cash costs; total spend ~$450-500M.

## SEC filing metadata
- accession: 0001628280-24-034981
- form_type: 8-K
- cik: 0001959348
- company_name: WK Kellogg Co
- filed_at: 2024-08-06T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 2.05, 2.06, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1959348/000162828024034981/0001628280-24-034981-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1959348/000162828024034981/klg-20240806.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-24-034981
- JSON: https://secwatch.observer/filing/0001628280-24-034981.json
- Plain text: https://secwatch.observer/filing/0001628280-24-034981.txt

## Key facts
- Restructurings & Charges
  WK Kellogg Co announced a restructuring with charges of between $230 and $270 million affecting manufacturing network - Omaha, Nebraska plant and Memphis, Tennessee facility.
  - Type: restructuring
  - Charge: between $230 and $270 million
  - Affected area: manufacturing network - Omaha, Nebraska plant and Memphis, Tennessee facility
  source text: plan are expected to be substantially completed by the end of fiscal year 2026. These actions are expected to result in cumulative restructuring pretax charges of between $230 and $270 million, including between $30 and $40 million in cash costs for severance and other termination benefits and between $30 and $40 million in other cash restructuring
  evidence_url: https://www.sec.gov/Archives/edgar/data/1959348/000162828024034981/0001628280-24-034981-index.htm

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