Wolfspeed discloses unaudited pro forma data, ASC 852 adopted

Rhea-AI Filing Summary

Wolfspeed, Inc. filed a Form 8-K announcing that it has provided unaudited pro forma consolidated financial information and explanatory notes. The pro forma information gives effect to the company’s prepackaged plan of reorganization that became effective on September 29, 2025, and its adoption of fresh start accounting on that date in accordance with ASC 852.

The materials are furnished for informational purposes and are included as Exhibit 99.1, incorporated by reference. This update outlines how Wolfspeed’s financial presentation reflects the plan’s effectiveness and the accounting reset applied on September 29, 2025.

8-K Event Classification

2 items: 8.01, 9.01

2 items

Item 8.01 Other Events Other

Voluntary disclosure of events the company deems important to shareholders but not covered by other items.

Item 9.01 Financial Statements and Exhibits Exhibits

Financial statements, pro forma financial information, and exhibit attachments filed with this report.

Understanding 8-K Material Events →

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 OR 15(d)

of The Securities Exchange Act of 1934

Date of Report (Date of Earliest Event Reported): November 13, 2025

WOLFSPEED, INC.

(Exact name of registrant as specified in its charter)

Delaware		001-40863		56-1572719
(State or other jurisdiction of incorporation)		(Commission File Number)		(I.R.S. Employer Identification Number)

4600 Silicon Drive
Durham		North Carolina		27703
(Address of principal executive offices)				(Zip Code)

(919) 407-5300

Registrant’s telephone number, including area code

N/A

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol		Name of each exchange on which registered
Common Stock, $0.00125 par value		WOLF		New York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).

Emerging growth company  ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.  ☐

Item 8.01. Other Events

On November 13, 2025, Wolfspeed, Inc. (the “Company”) disclosed certain unaudited pro forma consolidated financial information and explanatory notes (the “Pro Forma Financial Information”) for the Company and its consolidated subsidiaries. The Pro Forma Financial Information is provided for informational purposes only and gives effect to (i) the Company’s prepackaged plan of reorganization, which became effective on September 29, 2025 (the “Effective Date”), as described in the Company’s Quarterly Report on Form 10-Q for the quarter ended September 28, 2025, filed with the Securities and Exchange Commission on November 7, 2025, and (ii) the Company’s adoption of fresh start accounting on the Effective Date in accordance with Accounting Standards Codification 852, “Reorganizations.”

Item 9.01. Financial Statements and Exhibits

(b) Pro Forma Financial Information.

The following Pro Forma Financial Information, giving effect to the Company’s prepackaged plan of reorganization and adoption of fresh start accounting on the Effective Date, is attached as Exhibit 99.1 hereto and incorporated herein by reference:

• Unaudited pro forma consolidated balance sheet as of September 28, 2025

• Unaudited pro forma consolidated statements of operations for the year ended June 29, 2025 and for the three months ended September 28, 2025

(d) Exhibits

Exhibit No.		Description of Exhibit
99.1		Unaudited Pro Forma Consolidated Financial Information
104		Cover Page Interactive Data File (embedded within the Inline XBRL document)

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

WOLFSPEED, INC.
By:		/s/ Melissa Garrett
		Melissa Garrett Senior Vice President and General Counsel

Date: November 13, 2025

FAQ

What did Wolfspeed (WOLF) disclose in this 8-K?

Wolfspeed disclosed unaudited pro forma consolidated financial information and explanatory notes.

Which events are reflected in the pro forma information for WOLF?

It reflects the prepackaged plan of reorganization effective September 29, 2025 and the adoption of fresh start accounting on that date under ASC 852.

Where can I find Wolfspeed’s pro forma financial information?

The information is included as Exhibit 99.1 and incorporated by reference.

What form and item did Wolfspeed use for this disclosure?

Form 8-K under Item 8.01 (Other Events).

What is the effective date mentioned by Wolfspeed?

September 29, 2025, which is when the plan became effective and fresh start accounting was adopted.

When is the date of the report for this WOLF filing?

November 13, 2025.