{"schema_version":"secwatch.filing_event.v1","accession":"0001722556-26-000018","form_type":"8-K","ticker":"BGFR","cik":"0001722556","company_name":"BestGofer Inc.","filed_at":"2026-05-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.809622+00:00","generated_at":"2026-05-14T22:49:26.672860+00:00","sec_items":["2.06"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"BestGofer records $78,754 goodwill impairment on Liberty Home Inspection Services subsidiary","bullets":["Non-cash goodwill impairment of $78,754 represents full carrying amount from August 2025 acquisition of LHIS.","Charge recognized in Q1 FY2026 ended Feb 28, 2026; goodwill balance reduced to $0.","Impairment triggered by LHIS operating performance, limited revenue, key-person concentration, and DCF analysis under ASC 350-20.","No future cash expenditures expected; prior FY2025 financial statements remain unaffected."],"urls":{"canonical":"https://secwatch.observer/filing/0001722556-26-000018","json":"https://secwatch.observer/filing/0001722556-26-000018.json","markdown":"https://secwatch.observer/filing/0001722556-26-000018.md","text":"https://secwatch.observer/filing/0001722556-26-000018.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000018/0001722556-26-000018-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000018/bgof-20260505_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-14T22:49:26.672860+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":"ab797f3f21ce7332e183d49152bd4dbc1704d991","claim":"BestGofer Inc. announced a impairment with charges of $78,754 affecting Liberty Home Inspection Services LLC.","evidence_excerpt":"On May 5, 2026, the management of BestGofer, Inc. (the “Company”) concluded that a material non-cash charge for the impairment of goodwill associated with the Company’s wholly-owned subsidiary, Liberty Home Inspection Services LLC (“LHIS”), is required as of February 28, 2026, the end of the Company’s first fiscal quarter of 2026. The estimated amount of the impairment charge is $78,754","evidence_source":"SEC 8-K Item 2.05/2.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000018/0001722556-26-000018-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001628280-26-030100","ticker":"INGR","company_name":"Ingredion Inc","filed_at":"2026-05-05T23:59:59+00:00","headline":"Ingredion to close Cabo, Brazil plant; expects $43M in pre-tax charges","event_type":"other_material","sec_items":["2.05","2.06"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-030100","json":"https://secwatch.observer/filing/0001628280-26-030100.json","markdown":"https://secwatch.observer/filing/0001628280-26-030100.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1046257/000162828026030100/0001628280-26-030100-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1046257/000162828026030100/ingr-20260501.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"On May 5, 2026, the management of BestGofer, Inc. (the “Company”) concluded that a material non-cash charge for the impairment of goodwill associated with the Company’s wholly-owned subsidiary, Liberty Home Inspection Services LLC (“LHIS”), is required as of February 28, 2026, the end of the Company’s first fiscal quarter of 2026. The estimated amount of the impairment charge is $78,754","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000018/0001722556-26-000018-index.htm","comparable_excerpt":"underlying real property but has not entered into a contract of sale as of the date of this report. The Company expects to incur pre-tax non-recurring charges of approximately $43 million under the plan, of which approximately $36 million is expected to consist of impairment charges relating to fixed asset and inventory write-downs and approximately $7 million is","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1046257/000162828026030100/0001628280-26-030100-index.htm"}},{"accession":"0001104659-26-045476","ticker":"LMNR","company_name":"Limoneira CO","filed_at":"2026-04-20T23:59:59+00:00","headline":"Limoneira to sell 80% of Paso Robles vineyard for $16M; records $9.3M impairment","event_type":"other_material","sec_items":["1.01","2.06","9.01"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-045476","json":"https://secwatch.observer/filing/0001104659-26-045476.json","markdown":"https://secwatch.observer/filing/0001104659-26-045476.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1342423/000110465926045476/0001104659-26-045476-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1342423/000110465926045476/tm2612188d1_8k.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"On May 5, 2026, the management of BestGofer, Inc. (the “Company”) concluded that a material non-cash charge for the impairment of goodwill associated with the Company’s wholly-owned subsidiary, Liberty Home Inspection Services LLC (“LHIS”), is required as of February 28, 2026, the end of the Company’s first fiscal quarter of 2026. The estimated amount of the impairment charge is $78,754","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000018/0001722556-26-000018-index.htm","comparable_excerpt":"As a result of the transactions contemplated by the Purchase Agreement, we determined on April 14, 2026 that we will recognize an impairment of property, plant and equipment to be recorded in the second quarter of fiscal year 2026, which is currently estimated to be approximately $9,300,000.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1342423/000110465926045476/0001104659-26-045476-index.htm"}},{"accession":"0001289308-26-000009","ticker":"ENS","company_name":"EnerSys","filed_at":"2026-03-25T23:59:59+00:00","headline":"EnerSys to close Tijuana facility, take $37M charge, shift production to Springfield, MO","event_type":"other_material","sec_items":["2.05","2.06","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001289308-26-000009","json":"https://secwatch.observer/filing/0001289308-26-000009.json","markdown":"https://secwatch.observer/filing/0001289308-26-000009.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1289308/000128930826000009/0001289308-26-000009-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1289308/000128930826000009/ens-20260325.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"On May 5, 2026, the management of BestGofer, Inc. (the “Company”) concluded that a material non-cash charge for the impairment of goodwill associated with the Company’s wholly-owned subsidiary, Liberty Home Inspection Services LLC (“LHIS”), is required as of February 28, 2026, the end of the Company’s first fiscal quarter of 2026. The estimated amount of the impairment charge is $78,754","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000018/0001722556-26-000018-index.htm","comparable_excerpt":"On March 25, 2026, EnerSys announced a plan to close its facility in Tijuana, Mexico, which focused on manufacturing lead acid batteries. EnerSys expects to incur a pre-tax charge of approximately $37 million under this restructuring plan when completed, the majority of which is expected to be incurred by the second half of fiscal year 2027, of which $14 million is expected to be non-cash charges primarily from equipment write-offs. Cash charges of approximately $23 million, include severance and employee retention costs, environmental related expenses and equipment decommissioning, along with contractual releases and legal expenses.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1289308/000128930826000009/0001289308-26-000009-index.htm"}},{"accession":"0001437749-26-003384","ticker":"MOH","company_name":"MOLINA HEALTHCARE, INC.","filed_at":"2026-02-06T23:59:59+00:00","headline":"Molina Healthcare records $93M impairment, eases credit covenant through amendment","event_type":"other_material","sec_items":["1.01","2.03","2.06","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-003384","json":"https://secwatch.observer/filing/0001437749-26-003384.json","markdown":"https://secwatch.observer/filing/0001437749-26-003384.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1179929/000143774926003384/0001437749-26-003384-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1179929/000143774926003384/moh20260206_8k.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"On May 5, 2026, the management of BestGofer, Inc. (the “Company”) concluded that a material non-cash charge for the impairment of goodwill associated with the Company’s wholly-owned subsidiary, Liberty Home Inspection Services LLC (“LHIS”), is required as of February 28, 2026, the end of the Company’s first fiscal quarter of 2026. The estimated amount of the impairment charge is $78,754","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000018/0001722556-26-000018-index.htm","comparable_excerpt":"On February 5, 2026, the Company concluded that it will record in the first quarter of 2026 an estimated non-cash, pre-tax impairment charge of approximately $93 million, attributable to certain of its intangible assets.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1179929/000143774926003384/0001437749-26-003384-index.htm"}},{"accession":"0001327811-26-000004","ticker":"WDAY","company_name":"Workday, Inc.","filed_at":"2026-02-04T23:59:59+00:00","headline":"Workday to cut ~2% of workforce, take $135M charge in Q4 FY2026; GAAP margin to drop 24-25 pts","event_type":"other_material","sec_items":["2.02","2.05","2.06"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001327811-26-000004","json":"https://secwatch.observer/filing/0001327811-26-000004.json","markdown":"https://secwatch.observer/filing/0001327811-26-000004.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1327811/000132781126000004/0001327811-26-000004-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1327811/000132781126000004/wday-20260130.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"On May 5, 2026, the management of BestGofer, Inc. (the “Company”) concluded that a material non-cash charge for the impairment of goodwill associated with the Company’s wholly-owned subsidiary, Liberty Home Inspection Services LLC (“LHIS”), is required as of February 28, 2026, the end of the Company’s first fiscal quarter of 2026. The estimated amount of the impairment charge is $78,754","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000018/0001722556-26-000018-index.htm","comparable_excerpt":"Workday estimates that it will incur approximately $135 million in charges which are expected to be recognized in the fourth quarter of fiscal 2026, consisting of approximately $40 million of future cash expenditures related to severance payments, employee benefits, and related costs and approximately $15 million in non-cash charges for stock-based compensation. The charges also consist of approximately $80 million in non-cash charges related to the impairment of certain office space and long-lived assets.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1327811/000132781126000004/0001327811-26-000004-index.htm"}},{"accession":"0001039399-26-000002","ticker":"FORM","company_name":"FORMFACTOR INC","filed_at":"2026-01-09T23:59:59+00:00","headline":"FormFactor announces restructuring plan to consolidate CA facilities; expects $30-$40M charges","event_type":"other_material","sec_items":["2.05","2.06"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001039399-26-000002","json":"https://secwatch.observer/filing/0001039399-26-000002.json","markdown":"https://secwatch.observer/filing/0001039399-26-000002.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1039399/000103939926000002/0001039399-26-000002-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1039399/000103939926000002/form-20260105.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"On May 5, 2026, the management of BestGofer, Inc. (the “Company”) concluded that a material non-cash charge for the impairment of goodwill associated with the Company’s wholly-owned subsidiary, Liberty Home Inspection Services LLC (“LHIS”), is required as of February 28, 2026, the end of the Company’s first fiscal quarter of 2026. The estimated amount of the impairment charge is $78,754","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000018/0001722556-26-000018-index.htm","comparable_excerpt":"On January 5, 2026, FormFactor, Inc. (“we”, “the Company” or “FormFactor”) adopted restructuring plans that are intended to better align cost structure and support gross margin improvement to the Company’s target financial model, while also aligning manufacturing capabilities with current and anticipated business needs and the Company's strategic priorities. As part of this restructuring plan, the Company is consolidating the manufacturing facilities located in Carlsbad, California and Baldwin Park, California. As a result, we have incurred, or expect to incur, personnel-related costs to sever or retain approximately 200 to 300 employees. We expect the actions defined under these plans will be largely completed by the end of December 2026, except facilities charges, which may extend beyond that time. The restructuring plans are expected to result in the Company recording restructuring charges in the aggregate amount of approximately $30 to $40 million on a GAAP basis, estimated to be c","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1039399/000103939926000002/0001039399-26-000002-index.htm"}},{"accession":"0001140361-26-000697","ticker":"HNI","company_name":"HNI CORP","filed_at":"2026-01-08T23:59:59+00:00","headline":"HNI Corp to exit Wayland NY plant, consolidate production; expects $7.5-8M annual savings","event_type":"other_material","sec_items":["2.05","2.06","9.01"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-26-000697","json":"https://secwatch.observer/filing/0001140361-26-000697.json","markdown":"https://secwatch.observer/filing/0001140361-26-000697.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/48287/000114036126000697/0001140361-26-000697-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/48287/000114036126000697/ef20062485_8k.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"On May 5, 2026, the management of BestGofer, Inc. (the “Company”) concluded that a material non-cash charge for the impairment of goodwill associated with the Company’s wholly-owned subsidiary, Liberty Home Inspection Services LLC (“LHIS”), is required as of February 28, 2026, the end of the Company’s first fiscal quarter of 2026. The estimated amount of the impairment charge is $78,754","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000018/0001722556-26-000018-index.htm","comparable_excerpt":"HNI anticipates charges resulting from the consolidation will impact pre-tax earnings by an estimated $14.9 million in 2026 and 2027, including $5.7 million of non-cash charges.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/48287/000114036126000697/0001140361-26-000697-index.htm"}},{"accession":"0001193125-26-001564","ticker":"DRTTF","company_name":"DIRTT ENVIRONMENTAL SOLUTIONS LTD","filed_at":"2026-01-05T23:59:59+00:00","headline":"DIRTT terminates Rock Hill lease, pays $1M fee, expects $1.6M annual savings","event_type":"other_material","sec_items":["1.02","2.06","7.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: restructuring_charge","same SEC item: 2.06","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-001564","json":"https://secwatch.observer/filing/0001193125-26-001564.json","markdown":"https://secwatch.observer/filing/0001193125-26-001564.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1340476/000119312526001564/0001193125-26-001564-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1340476/000119312526001564/drttf-20251230.htm"},"side_by_side_evidence":{"fact_type":"restructuring_charge","source_excerpt":"On May 5, 2026, the management of BestGofer, Inc. (the “Company”) concluded that a material non-cash charge for the impairment of goodwill associated with the Company’s wholly-owned subsidiary, Liberty Home Inspection Services LLC (“LHIS”), is required as of February 28, 2026, the end of the Company’s first fiscal quarter of 2026. The estimated amount of the impairment charge is $78,754","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000018/0001722556-26-000018-index.htm","comparable_excerpt":"The Company expects to recognize a one-time, non-cash impairment expense related to leasehold improvements of approximately US$2.3 million.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1340476/000119312526001564/0001193125-26-001564-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}