false000010917700001091772026-05-072026-05-07

FORM 8-K

Middleton, Wisconsin 53562

(608) 275-3340

フォーム8-Kの提出が、以下のいずれかの規定に基づく登録者の提出義務を同時に満たすことを目的とする場合は、以下の該当するチェックボックスにチェックを入れてください：

証券取引法第12条(b)項に基づき登録された有価証券：

登録者が、1933年証券法第405条（本章第232.405条）または1934年証券取引法第12b-2条（本章第240.12b-2条）に定義される新興成長企業であるか否かを、チェックマークで示してください。 ☐

新興成長企業である場合、登録者が証券取引法第13条(a)に基づき定められた新規または改訂された財務会計基準への準拠について、延長移行期間の適用を受けないことを選択した場合は、チェックマークを付けてください。 ☐

以下の情報（本項目2.02で言及されている別紙99.1を含み、当該別紙が2026年3月29日に終了した第2四半期のSpectrum Brands Holdings, Inc.（以下「当社」）の財務実績について論じている範囲に限る）は、 本項目2.02に基づき提供されるものであり、改正1934年証券取引法第18条の目的上、「提出」されたものとみなされるものではなく、また、改正1933年証券法に基づくいかなる提出書類においても、当該提出書類において具体的な言及により明示的に規定されている場合を除き、参照により組み込まれたものとみなされるものではない。

2026年5月7日、当社は、2026年3月29日に終了した第2四半期の決算状況などについて述べたプレスリリース（以下「決算プレスリリース」という）を発表しました。当該決算プレスリリースの写しは、本報告書の別紙99.1として添付されています。

当社は、本書において、特定の将来に関する記述を行ったり、示唆したりしています。当社の事業およびM&A戦略、マクロ経済の逆風、 米国の通商政策、当社の自社株買い計画の活用、ERPプラットフォームの変革および生産性への期待、買収対象の評価および戦略的提携の締結、将来の事業運営および事業モデル、財務状況、売上高の見込み、コストの予測、在庫管理、サプライチェーンおよびサプライチェーンの移転に向けた取り組み、収益力、プロジェクトのシナジー効果、経営陣の見通し、計画および戦略的目標、地政学的環境、ならびに第三者の予想される行動に関する情報は、将来に関する記述に該当します。 本報告書において、「将来」、「予想する」、「プロフォーマ」、「追求する」、「意図する」、「計画する」、「構想する」、「推定する」、「信じる」、「見解」、「期待する」、「予測する」、「見通し」、「収益フレームワーク」、「目標」、「ターゲット」、「～しうる」、「～するだろう」、「～する」、「～できる」、「～すべき」、「～かもしれない」および類似の表現は、将来に関する記述を特定することを意図していますが、すべての将来に関する記述にそのような特定語が含まれているわけではありません。

Because these forward-looking statements are based upon our current expectations of future events and projections and are subject to a number of risks and uncertainties, many of which are beyond our control and some of which may change rapidly, actual results or outcomes may differ materially from those expressed or implied herein, and you should not place undue reliance on these statements. Important factors that could cause our actual results to differ materially from those expressed or implied herein include, without limitation: (1) the economic, social and political conditions, civil unrest, terrorist attacks, acts of war, natural disasters or other public health concerns in the U.S. or the international markets that impact our business, customers, employees (including our ability to retain and attract key personnel), manufacturing facilities, suppliers, capital markets or financial condition and results of operations, which may amplify the other risks and uncertainties we face; (2) the number of local, regional and global uncertainties could negatively impact our business; (3) the negative effect of the Russia-Ukraine war, the Israel-Hamas war and the U.S.-Iran war and their impact on those regions and surrounding regions, including the Middle East and disruptions to international trade, supply chain and shipping routes and pricing, and on our operations and those operations of our customers, suppliers and other stakeholders; (4) our reliance on third-party partners, suppliers and distributors that are outside our control to achieve our business objectives; (5) the impact of government intervention with or influence on the operations of our suppliers, including in China; (6) the impact of expenses resulting from the implementation of new business strategies, divestitures or current and proposed restructuring and optimization activities, including changes in inventory and distribution center changes which are complicated and involve coordination among a number of stakeholders, including our suppliers and transportation and logistics handlers; (7) the impact of our indebtedness and financial leverage position on our business, financial condition and results of operations; (8) the impact of restrictions in our debt instruments on our ability to operate our business, finance our capital needs or pursue or expand business strategies; (9) any failure to comply with financial covenants and other provisions and restrictions of our debt instruments; (10) the effects of interest rate fluctuations or general economic conditions, including the impact of, uncertainty around and changes to, tariffs and trade policies, including the tariffs and trade agreements announced by the Trump Administration in 2025, the tariff refunds announced in 2026 and any further changes that may be announced in the future, tariff mitigation efforts (including supply chain relocation efforts), inflation, recession or fears of a recession, depression or fears of a depression, labor costs and stock market volatility or monetary or fiscal policies in the countries where we do business; (11) the impact of fluctuations in transportation and shipment costs, fuel costs, commodity prices, costs or availability of raw materials or terms and conditions available from suppliers, including suppliers’ willingness to advance credit; (12) changes in foreign currency exchange rates that may impact our purchasing power, pricing and margin realization within international jurisdictions; (13) the loss of, significant reduction in, or dependence upon, sales to any significant retail customer(s), including their changes in retail inventory levels and management thereof; (14) competitive promotional activity or spending by competitors, or price reductions by competitors; (15) the introduction of new product features or technological developments by competitors and/or the development of new competitors or competitive brands, including via private label manufacturers; (16) changes in consumer spending preferences, shopping trends, and demand for our products, particularly in light of economic stress; (17) our ability to develop and successfully introduce new products, protect intellectual property and avoid infringing the intellectual property of third parties; (18) our ability to successfully identify, implement, achieve and sustain productivity improvements, cost efficiencies (including at our manufacturing and distribution operations) and cost savings; (19) the seasonal nature of sales of certain of our products; (20) the impact weather conditions may have on the sales of certain of our products; (21) our ability to respond to unusual weather activity, natural disasters and pandemics; (22) the cost and effect of unanticipated legal, tax or regulatory proceedings or new laws or regulations (including environmental, public health and consumer protection regulations); (23) our ability to use social media platforms as effective marketing tools and to manage negative commentary regarding us, and the impact of rules governing the use of e-commerce and social media; (24) public perception regarding the safety of products that we manufacture and sell, including the potential for environmental liabilities, product liability claims, litigation and other claims related to products manufactured by us and third parties; (25) the impact of existing, pending or threatened litigation, government regulation or other requirements or operating standards applicable to our business; (26) the impact of cybersecurity breaches or our actual or perceived failure to protect company and personal data, including our failure to comply with new and increasingly complex global data privacy regulations; (27) changes in accounting policies applicable to our business; (28) our discretion to adopt, conduct, suspend or discontinue any share repurchase program or conduct any debt repayments, redemptions, repurchases or refinancing transactions (including our discretion to conduct purchases or repurchases, if any, in a variety of manners including open-market purchases, privately negotiated transactions, tender offers, redemptions, or otherwise); (29) our ability to utilize net operating loss carry-forwards to offset tax liabilities; (30) our ability to separate the Company’s Home and Personal Care (“HPC”) business and create an independent Global Appliances business on expected terms, and within the anticipated time period, or at all, and to realize the potential benefits of such business; (31) our ability to create a pure play consumer products company composed of our Global Pet Care (“GPC”) and Home & Garden ("H&G") businesses and to realize the expected benefits of such creation, and within the anticipated time period, or at all; (32) our ability to successfully implement and realize the benefits of acquisitions or dispositions and the impact of any such transactions on our financial performance; (33) the impact of actions taken by significant shareholders; (34) the unanticipated loss of key members of senior management and the transition of new members of our management teams to their new roles; and (35) the other risk factors set forth in Spectrum Brands Holdings, Inc. 2025 Annual Report on Form 10-K, subsequent Quarterly Reports on Form 10-Q and the other filings within the U.S. Securities and Exchange Commission (the "SEC").

上記の要因の一部については、当社の年次報告書および四半期報告書（本報告書を含む）の「リスク要因」の項において、該当する場合、さらに詳細に説明されています。当社の事業、財務状況、経営成績および見通しは、本報告書の作成日以降に変更が生じている可能性があるため、本報告書に記載されている情報は、本報告書の作成日時点、または別途指定された時点においてのみ正確であるとお考えください。 米国証券法および米国証券取引委員会（SEC）の規則・規制を含む適用法令で義務付けられている場合を除き、当社は、新たな情報、将来の事象、その他の事由の如何を問わず、実際の結果、または当該将来予測に関する記述に影響を与える要因や前提条件の変化を反映させるために、いかなる将来予測に関する記述についても、公に更新または修正する義務を負いません。

(a) 該当なし。

(b) 該当なし。

(c) 該当なし。

(d) 証拠書類。

以下の添付書類は、本フォーム8-Kによる現況報告書とともに提出されます。

1934年証券取引法の要件に基づき、登録者は、本報告書に、正当に権限を与えられた下記署名者が登録者に代わって署名するよう適切に手配した。