WATERS CORP /DE/ 8-K

What Happened

• Waters Corporation (WAT) filed a Form 8-K on March 16, 2026 to provide financial information tied to its acquisition on February 9, 2026 of Becton, Dickinson and Company’s former Biosciences and Diagnostic Solutions business (the “SpinCo Business”).
• The filing supplies unaudited condensed combined financial statements, MD&A for historical periods, and unaudited pro forma condensed combined financial information to support a registration statement on Form S-3 that Waters expects to file shortly after this 8-K.

Key Details

• Acquisition date: February 9, 2026 (SpinCo Business acquired by Waters).
• Provided financials include: unaudited condensed combined statements as of Dec 31, 2025 and Sept 30, 2025 and for the three months ended Dec 31, 2025 and 2024.
• MD&A provided for fiscal years ended Sept 30, 2025, 2024 and 2023, and for the three months ended Dec 31, 2025 and 2024.
• Unaudited pro forma condensed combined financial information is included as of Dec 31, 2025 and for the fiscal year ended Dec 31, 2025 (submitted as exhibits to the 8-K).

Why It Matters

• These materials give investors audited-independent (unaudited) historical and pro forma financial information to assess how the SpinCo Business would affect Waters’ financial position and results on a combined basis.
• The disclosures support Waters’ planned Form S-3 registration, which could facilitate future equity offerings or other capital markets actions; having pro forma figures helps investors evaluate potential dilution and scale effects.
• No new audited results or forward-looking guidance were reported in this 8-K; investors should review the provided unaudited and pro forma documents for the detailed financial impact.