---
schema_version: "secwatch.filing_event.v1"
accession: "0001701605-25-000068"
form_type: "8-K"
ticker: "BKR"
cik: "0001701605"
company_name: "Baker Hughes Co"
filed_at: "2025-03-25T23:59:59+00:00"
generated_at: "2026-05-24T05:51:06.800400+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# Baker Hughes to change income statement presentation; removes operating income subtotal, separates R&D costs

## Summary
- Starting Q1 2025, R&D costs will be separately presented, removed from cost of goods/services sold.
- Operating income subtotal and non-operating income (loss) line items will be removed from the income statement.
- Financial supplement recasts FY2022–2024 results under new presentation; no impact on previously reported net income or segment results.
- Change is a voluntary presentation adjustment, not a restatement, and has no effect on historical financials.

## SEC filing metadata
- accession: 0001701605-25-000068
- form_type: 8-K
- ticker: BKR
- cik: 0001701605
- company_name: Baker Hughes Co
- filed_at: 2025-03-25T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1701605/000170160525000068/0001701605-25-000068-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1701605/000170160525000068/bkr-20250325.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001701605-25-000068
- JSON: https://secwatch.observer/filing/0001701605-25-000068.json
- Plain text: https://secwatch.observer/filing/0001701605-25-000068.txt

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