619 material Form 8-K filings that 507 companies we cover made with the SEC in December 2025, each read and summarized by AI: what happened, the key figures, whether it reads positive or negative for shareholders, and how big a deal it is (impact 1-5). All of them were written later, when past filings were added: a selection, not every 8-K of the month (see the note below).
On December 16, 2025, Lockheed Martin converted group annuity contracts so that insurance companies took on about $900 million of gross pension obligations for roughly 9,000 U.S. retirees and beneficiaries. The company expects a non-cash, non-operating pretax settlement charge of approximately $480 million in the fourth quarter of 2025, which was not included in its October 21, 2025 outlook, so shareholders may see a large one-time charge against 2025 results.
Gross pension obligations of approximately $900 million transferred to insurance companies on December 16, 2025, with no additional costs or funding contributions required by the company
Expected non-cash, non-operating pretax settlement charge of approximately $480 million in Q4 2025
Charge was not included in the prior 2025 financial outlook released October 21, 2025
No change to the nature, amount, or timing of benefit payments for about 9,000 retirees and beneficiaries
NIKE reported fiscal second-quarter results for the period ended November 30, 2025, with revenues up 1 percent to $12.4 billion, flat on a currency-neutral basis. Net income fell 32 percent to $0.8 billion, and gross margin declined 300 basis points to 40.6 percent, which the company attributed primarily to higher tariffs in North America. The filing contains no revenue or earnings guidance for future periods.
Revenues were $12.4 billion, up 1 percent reported and flat currency-neutral; NIKE Direct fell 8 percent to $4.6 billion, while Wholesale rose 8 percent to $7.5 billion
Diluted earnings per share were $0.53 versus $0.78 a year earlier, a 32 percent decrease; net income was $0.8 billion, down 32 percent
Gross margin decreased 300 basis points to 40.6 percent, primarily due to higher tariffs in North America
Greater China revenues fell 17 percent to $1.4 billion; dividends returned about $598 million to shareholders, up 7 percent
Scholastic completed sale-leaseback transactions on December 17, 2025, selling its New York City headquarters at 555-557 Broadway and its Jefferson City, Missouri distribution facility for $481 million in total proceeds. The company estimates net proceeds of $401 million after taxes, fees and transaction expenses, which it plans to use under its capital allocation priorities, including share repurchases. Scholastic will continue to lease both properties under long-term agreements, so it takes on rent obligations of $333,059,306.47 in total fixed rent for the SoHo lease alone over its initial term.
Closed December 17, 2025: sold 555-557 Broadway (NYC headquarters) to a subsidiary of Empire State Realty Trust and the Jefferson City facility to funds managed by affiliates of Fortress Investment Group
Total proceeds of $481 million; estimated net proceeds of $401 million after taxes, fees and transaction expenses
SoHo lease: 15-year initial term with two 10-year renewal options; total fixed rent of $333,059,306.47 over the initial term, plus a proportionate share of operating expense, tax and insurance increases
Jefferson City lease: 20-year initial term; initial annual base rent of approximately $6,886,000, triple net, with rent adjusted annually by CPI subject to a 4% cap and 1% collar
Accenture reported first-quarter fiscal 2026 revenue of $18.7 billion, up 6% in U.S. dollars and 5% in local currency, at the top of its guided range. GAAP diluted EPS fell 1% to $3.54 after $308 million in business optimization costs, while adjusted EPS rose 10% to $3.94; the company lowered its GAAP EPS and GAAP operating margin outlook for fiscal 2026 but kept its adjusted outlook.
Revenue of $18.74 billion, up 6% in U.S. dollars and 5% in local currency; new bookings of $20.94 billion, up 12%
GAAP operating margin of 15.3%, down from 16.7%; adjusted operating margin of 17.0%
Fiscal 2026 GAAP diluted EPS outlook now $13.12 to $13.50, down from $13.19 to $13.57; adjusted EPS outlook of $13.52 to $13.90 unchanged
Quarterly dividend of $1.63 per share declared for January 13, 2026 record date, a 10% increase
Briefs are written by AI from the filing text and can contain mistakes — open the filing before acting on anything. Impact (1-5) and tone are the AI's reading of the filing for shareholders, not a price forecast. Not investment advice.
Briefs marked “Written later” were written in November 2026 for filings that were by then more than three weeks old, so months before mid-October 2026 hold a selection: every material 8-K of the past year for the 100 largest companies we cover and the last 15 important 8-Ks of every other one. Briefs the number check holds back are not shown or counted. Also: the last 45 days, briefs by company, A–Z and the live SEC filings wire.