WOLFSPEED, INC. 8-K

What Happened
Wolfspeed, Inc. (WOLF) filed a Form 8‑K on June 9, 2026 disclosing unaudited pro forma consolidated financial information that gives effect to its prepackaged plan of reorganization (the “Plan”), the Company’s adoption of fresh‑start accounting under ASC 852, and the receipt of required regulatory approvals. The Plan became effective on September 29, 2025, and the regulatory approvals were received on January 29, 2026. The pro forma information is attached as Exhibit 99.1 and includes unaudited pro forma consolidated statements of operations for the year ended June 29, 2025 and for the nine months ended March 29, 2026.

Key Details

• Plan effective date: September 29, 2025 (prepackaged plan of reorganization).
• Regulatory Approvals received: January 29, 2026.
• Accounting change: Adoption of fresh‑start accounting in accordance with ASC 852 on the Effective Date.
• Pro forma filings: Unaudited pro forma consolidated statements of operations for the year ended June 29, 2025 and nine months ended March 29, 2026 (Exhibit 99.1).

Why It Matters
These pro forma disclosures give investors a view of Wolfspeed’s operating results as if the reorganization, fresh‑start accounting and regulatory approvals had already been in effect. Fresh‑start accounting can materially change how assets, liabilities and past results are presented, so the pro forma statements help assess post‑reorganization comparability. The information is unaudited and provided for informational purposes; investors should review the attached pro forma schedules and upcoming audited filings for complete, final financial detail.