Material Impairments

Filed when the board (or an officer if delegated) concludes that a material impairment charge is required under GAAP — goodwill, long-lived assets, or specific intangibles. Includes the date, the asset, and the estimated charge.

Recent disclosures

• October 15, 2026, 5:28 PM ET NRIM NORTHRIM BANCORP INC earnings

  Northrim Q3 2026 EPS $0.63, down from $1.20 YoY; $8.8M impairment on $20M Specialty Finance loan

• October 15, 2026, 4:16 PM ET FBIN Fortune Brands Innovations, Inc. M&A

  Fortune Brands to sell Fiberon decking unit to Inteplast for $160M; sees $175-205M impairment

• October 14, 2026, 10:31 AM ET DAKT DAKTRONICS INC /SD/ other material

  Daktronics to exit Ireland plant, cut 1.5% of revenue unit; sees $18M annual savings vs $15.8M charges

• October 7, 2026, 8:01 AM ET AZTA Azenta, Inc. other material

  Azenta restructures Multiomics: closing 3 North American lab sites, $11-13M charges, $11M annual savings

• October 6, 2026, 4:38 PM ET MYPS PLAYSTUDIOS, Inc. other material

  PLAYSTUDIOS to shut Tetris Block Party, books $3.0-3.5M Q3 impairment charge

• October 1, 2026, 4:41 PM ET NBHC National Bank Holdings Corp other material

  National Bank Holdings expects $46.8M charge-offs and $4M FinTech impairment; adds $40.1M buyback

• September 30, 2026, 4:21 PM ET ALG ALAMO GROUP INC other material

  Alamo Group to end Dixie Chopper production; $15-20M Q3 2026 charge, $1-4M cash cost

• September 30, 2026, 2:10 PM ET LESL Leslie's, Inc. other material

  Leslie's files pre-arranged Chapter 11; 76 stores closed, Nasdaq trading suspended Oct 6

• September 23, 2026, 4:31 PM ET MYPS PLAYSTUDIOS, Inc. other material

  PLAYSTUDIOS to shut The Win Zone sweepstakes; books $3.0-3.5M impairment

• September 18, 2026, 11:51 AM ET BASIN ELECTRIC POWER COOPERATIVE other material

  Basin Electric to record $400-600M impairment on Dakota Gas assets

• September 8, 2026, 4:31 PM ET ALG ALAMO GROUP INC other material

  Alamo Group to cease Boxer product line; Q3 2026 charges of $7M-$10M

• September 2, 2026, 11:02 AM ET TWINLAB CONSOLIDATED HOLDINGS, INC. other material

  Twinlab subsidiaries assign assets to creditors; sale to cbdMD for $3.98M; no shareholder recovery expected

• August 17, 2026, 4:31 PM ET LMNR Limoneira CO M&A

  Limoneira sells Windfall Farms vineyard for $15M cash; expects $4.1M additional impairment

• July 31, 2026, 4:00 PM ET HGBL Heritage Global Inc. other material

  Heritage Global to wind down specialty lending segment; expects material non-cash Q2 charge

• July 23, 2026, 7:00 AM ET COLD AMERICOLD REALTY TRUST other material

  Americold to record $305-320M impairment on wind-down of two automated facilities with ADUSA

• July 20, 2026, 4:12 PM ET CBRL CRACKER BARREL OLD COUNTRY STORE, INC M&A

  Cracker Barrel completes $77M sale-leaseback of 26 stores and divests Maple Street Biscuit Company, raises outlook

• July 16, 2026, 4:10 PM ET ARCB ARCBEST CORP /DE/ other material

  ArcBest announces restructuring: 2% workforce cut, brand consolidation, $40M annual savings

• June 30, 2026, 8:08 AM ET APD Air Products & Chemicals, Inc. other material

  Air Products exits Louisiana clean energy complex, takes up to $2.9B pre-tax charge

• June 12, 2026, 5:24 PM ET CTVA Corteva, Inc. other material

  Corteva revises restructuring charges to $750M-$815M, adds Spain plant closure

• May 29, 2026, 4:36 PM ET BOSTON PROPERTIES LTD PARTNERSHIP other material

  BXP to sell Sumner Square in DC for $63M, recognizes $18M impairment in Q2 2026

• May 21, 2026, 6:01 AM ET SUI SUN COMMUNITIES INC M&A

  Sun Communities sells UK Park Holidays for $1.03B all-cash; expects $1.0-1.1B impairment

• May 19, 2026, 5:26 PM ET BGFR BestGofer Inc. other material

  BestGofer restates Q1 FY2026; goodwill impairment of $78,754 increases net loss to $85,755

• May 12, 2026, 4:18 PM ET AMWD AMERICAN WOODMARK CORP other material

  American Woodmark to close Monterrey plant, expects $36-40M charges, $7.5M annual savings

• May 11, 2026, 11:31 AM ET ALV AUTOLIV INC other material

  Autoliv to close Türkiye plants, incur $142M pre-tax charge; cuts 2,200 jobs

• May 6, 2026, 7:59 PM ET BGFR BestGofer Inc. other material

  BestGofer records $78,754 goodwill impairment on Liberty Home Inspection Services subsidiary

• May 5, 2026, 7:59 PM ET INGR Ingredion Inc other material

  Ingredion to close Cabo, Brazil plant; expects $43M in pre-tax charges

• May 1, 2026, 7:59 PM ET MCHX MARCHEX INC other material

  Marchex subleases Seattle office space, records ~$203K impairment

• April 20, 2026, 7:59 PM ET LMNR Limoneira CO other material

  Limoneira to sell 80% of Paso Robles vineyard for $16M; records $9.3M impairment

• April 15, 2026, 7:59 PM ET OC Owens Corning M&A

  Owens Corning cuts GR business sale price to $645M; expects additional $140M loss

• April 8, 2026, 7:59 PM ET MOS MOSAIC CO other material

  Mosaic to idle Brazil mines, take $350-400M impairment charge in Q1 2026

• April 7, 2026, 7:59 PM ET CRMT AMERICAS CARMART INC other material

  America's Car-Mart to close 42 stores (31% of total); non-cash impairment ~$14M due to capital constraints

• March 26, 2026, 7:59 PM ET SSRM SSR MINING INC. M&A

  SSR Mining signs definitive agreement to sell Çöpler mine for $1.5B cash

• March 25, 2026, 7:59 PM ET ENS EnerSys other material

  EnerSys to close Tijuana facility, take $37M charge, shift production to Springfield, MO

• March 6, 2026, 6:59 PM ET WAL WESTERN ALLIANCE BANCORPORATION other material

  Western Alliance records $126.4M impairment on LAM loan default; files lawsuit

• February 25, 2026, 6:59 PM ET ERII Energy Recovery, Inc. earnings

  ERII Q4: net income $26.9M (+15% YoY); operating margin 46.8%; winds down CO2 grocery segment

• February 6, 2026, 6:59 PM ET MOH MOLINA HEALTHCARE, INC. other material

  Molina Healthcare records $93M impairment, eases credit covenant through amendment

• February 4, 2026, 6:59 PM ET WDAY Workday, Inc. other material

  Workday to cut ~2% of workforce, take $135M charge in Q4 FY2026; GAAP margin to drop 24-25 pts

• January 16, 2026, 6:59 PM ET BCBP BCB BANCORP INC other material

  BCB Bancorp reports $15.1M cannabis REO write-down and $16.4M net charge-offs in Q4 2025

• January 16, 2026, 6:59 PM ET AES AES CORP other material

  AES Corp. to take $250M-$325M pre-tax impairment on Maritza plant in Bulgaria

• January 9, 2026, 6:59 PM ET FORM FORMFACTOR INC other material

  FormFactor announces restructuring plan to consolidate CA facilities; expects $30-$40M charges

• January 8, 2026, 6:59 PM ET HNI HNI CORP other material

  HNI Corp to exit Wayland NY plant, consolidate production; expects $7.5-8M annual savings

• January 8, 2026, 6:59 PM ET ICCC IMMUCELL CORP /DE/ earnings

  ImmuCell reports Q4 sales down 1.6% YoY; records $3.6M impairment, pauses Re-Tain

• January 5, 2026, 6:59 PM ET DRTTF DIRTT ENVIRONMENTAL SOLUTIONS LTD other material

  DIRTT terminates Rock Hill lease, pays $1M fee, expects $1.6M annual savings

• January 5, 2026, 6:59 PM ET WNC WABASH NATIONAL Corp other material

  Wabash National idles MN and IN plants; expects $15-$20M charges, 270 job cuts

• December 29, 2025, 6:59 PM ET ICCC IMMUCELL CORP /DE/ regulatory

  ImmuCell pauses Re-Tain after FDA incomplete letter, shifts focus to First Defense; $2.3M impairment

• December 19, 2025, 6:59 PM ET COTY COTY INC. M&A

  Coty sells remaining 25.8% Wella stake to KKR for $750M upfront; expects ~3x net leverage by end CY25

• December 15, 2025, 6:59 PM ET F FORD MOTOR CO other material

  Ford records ~$19.5B in special items, cancels EVs, ends F-150 Lightning, launches battery storage

• December 15, 2025, 6:59 PM ET ZBRA ZEBRA TECHNOLOGIES CORP other material

  Zebra Technologies to exit robotics automation business; expects up to $80M charges

• December 12, 2025, 6:59 PM ET FMC FMC CORP other material

  FMC announces Project Foundation restructuring with $560-635M charges; goodwill impairment expected

• December 5, 2025, 6:59 PM ET KR KROGER CO other material

  Kroger estimates $350M cash payment to Ocado for fulfillment center closures

source · SEC Form 8-K instructions · see methodology