item 2.05
Costs Associated with Exit or Disposal Activities
Filed when the board commits to an exit or disposal plan — a restructuring, workforce reduction, or facility closure. Discloses the actions, expected timing, and an estimated range of costs by major category.
Recent disclosures
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American Woodmark to close Monterrey plant, expects $36-40M charges, $7.5M annual savings
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Under Armour expands restructuring plan to ~$305M; reports Q4/FY2026 earnings
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ZoomInfo to cut ~600 jobs (~20% of workforce); expects $45-60M in charges
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Autoliv to close Türkiye plants, incur $142M pre-tax charge; cuts 2,200 jobs
source · SEC Form 8-K instructions · see methodology