Wolfspeed, Inc. Form 8-K Filing Summary

This filing details Wolfspeed, Inc.'s unaudited pro forma consolidated financial information for the year ended June 28, 2026. This information reflects the effects of the company's prepackaged plan of reorganization, which became effective on September 29, 2025, the adoption of fresh start accounting on the same date, and the receipt of regulatory approvals on January 29, 2026. The pro forma statements are presented as if these events occurred at the beginning of the fiscal year. The filing includes a detailed breakdown of the transactions, including settlements with various claimholders, termination of agreements, and adjustments related to fresh start accounting. The company underwent a significant restructuring, resulting in changes to its capital structure and financial reporting. The pro forma statements provide a forward-looking view, indicating a net loss for the period presented, with detailed explanations for various adjustments to revenue, expenses, and net income, including impacts from debt issuances, interest expense, and tax adjustments.