{"filing":{"accession_number":"0000051253-26-000032","cik":"0000051253","ticker":"IFF","company_name":"INTERNATIONAL FLAVORS \u0026 FRAGRANCES INC","form":"8-K","filing_date":"2026-08-04","report_date":"2026-08-04","primary_document":"iff-20260804.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/51253/000005125326000032/iff-20260804.htm"},"events":[{"id":23690,"run_id":21423,"accession_number":"0000051253-26-000032","anchor_item_number":"7.01","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"IFF is furnishing recast unaudited financial information (Exhibit 99.1) to reflect the reclassification of its Food Ingredients and SCL disposal groups as discontinued operations. While the underlying transaction (sale of Food Ingredients to CVC Capital Partners, announced May 29, 2026, expected to close by end of Q2 2027) is a material M\u0026A activity, this Item 7.01 disclosure centers on the financial restatement/recast of historical periods to show the impact of the separation. The filing explicitly states \"This Form 8-K and the accompanying Exhibit 99.1 do not restate any previously filed financial statements\" but furnishes recast information for investor understanding. This is a financial disclosure supporting a major divestiture rather than the divestiture announcement itself, making it a financial-domain event that does not fit the specific M\u0026A category.","company_name":"INTERNATIONAL FLAVORS \u0026 FRAGRANCES INC","ticker":"IFF","filing_date":"2026-08-04","form":"8-K","submitted_at":null,"items":[{"id":23995,"accession_number":"0000051253-26-000032","item_number":"7.01","item_title":"Regulation FD Disclosure","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"IFF is furnishing recast unaudited financial information (Exhibit 99.1) to reflect the reclassification of its Food Ingredients and SCL disposal groups as discontinued operations. While the underlying transaction (sale of Food Ingredients to CVC Capital Partners, announced May 29, 2026, expected to close by end of Q2 2027) is a material M\u0026A activity, this Item 7.01 disclosure centers on the financial restatement/recast of historical periods to show the impact of the separation. The filing explicitly states \"This Form 8-K and the accompanying Exhibit 99.1 do not restate any previously filed financial statements\" but furnishes recast information for investor understanding. This is a financial disclosure supporting a major divestiture rather than the divestiture announcement itself, making it a financial-domain event that does not fit the specific M\u0026A category.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-05T00:25:10.229281+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":23995,"accession_number":"0000051253-26-000032","item_number":"7.01","item_title":"Regulation FD Disclosure","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"IFF is furnishing recast unaudited financial information (Exhibit 99.1) to reflect the reclassification of its Food Ingredients and SCL disposal groups as discontinued operations. While the underlying transaction (sale of Food Ingredients to CVC Capital Partners, announced May 29, 2026, expected to close by end of Q2 2027) is a material M\u0026A activity, this Item 7.01 disclosure centers on the financial restatement/recast of historical periods to show the impact of the separation. The filing explicitly states \"This Form 8-K and the accompanying Exhibit 99.1 do not restate any previously filed financial statements\" but furnishes recast information for investor understanding. This is a financial disclosure supporting a major divestiture rather than the divestiture announcement itself, making it a financial-domain event that does not fit the specific M\u0026A category.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-05T00:25:10.229281+00:00","company_name":"INTERNATIONAL FLAVORS \u0026 FRAGRANCES INC","ticker":"IFF","filing_date":"2026-08-04"}]}