secwatch.observer — SEC 8-K summary
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Issuer:     Utz Brands, Inc. (UTZ)
CIK:        0001739566
Form:       8-K
Filed at:   2026-02-03T23:59:59+00:00
Accession:  0001628280-26-004786
Event type: other_material
Sentiment:  neutral
Materiality: 0.50
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1739566/000162828026004786/0001628280-26-004786-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1739566/000162828026004786/utz-20260203.htm
  HTML page:      https://secwatch.observer/filing/0001628280-26-004786

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