---
schema_version: "secwatch.filing_event.v1"
accession: "0001628280-26-004786"
form_type: "8-K"
ticker: "UTZ"
cik: "0001739566"
company_name: "Utz Brands, Inc."
filed_at: "2026-02-03T23:59:59+00:00"
generated_at: "2026-05-16T05:21:41.503183+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Utz reclassifies logistics costs to COGS; no change to EBITDA or EPS

## Summary
- Reclassifies inter-location logistics, DSD distribution, and outbound shipping costs from SG&A to COGS effective Q4 2025.
- Retrospective application to fiscal years 2023, 2024, and 2025 quarterly periods provided in Exhibit 99.1.
- Caption "Selling, Distribution and Administrative" changed to "Selling, General and Administrative" with no impact on Net Income, EPS, or Adjusted EBITDA.
- Reclassification amounts for FY 2024: $125.6M moved from SG&A to COGS; FY 2023: $105.7M.

## SEC filing metadata
- accession: 0001628280-26-004786
- form_type: 8-K
- ticker: UTZ
- cik: 0001739566
- company_name: Utz Brands, Inc.
- filed_at: 2026-02-03T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1739566/000162828026004786/0001628280-26-004786-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1739566/000162828026004786/utz-20260203.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-26-004786
- JSON: https://secwatch.observer/filing/0001628280-26-004786.json
- Plain text: https://secwatch.observer/filing/0001628280-26-004786.txt

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