{"filing":{"accession_number":"0001193125-26-375462","cik":"0000820318","ticker":"COHR","company_name":"COHERENT CORP.","form":"8-K","filing_date":"2026-08-31","report_date":"2026-08-27","primary_document":"d110649d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/820318/000119312526375462/d110649d8k.htm"},"events":[{"id":30500,"run_id":27951,"accession_number":"0001193125-26-375462","anchor_item_number":"8.01","event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.94,"summary":"The company granted special incentive awards of performance stock units (PSUs) totaling approximately $100 million to five named executives, including CEO James R. Anderson ($50M), CFO Sherri Luther ($15M), CTO Julie Eng ($15M), Chief Strategy Officer Rob Beard ($15M), and Chief Supply Chain Officer Jeffrey Place ($5M). The awards are 100% performance-based with vesting tied to stock price milestones, relative TSR hurdles, and continued service through 2030, reflecting shareholder-aligned award design and termination provisions.","company_name":"COHERENT CORP.","ticker":"COHR","filing_date":"2026-08-31","form":"8-K","submitted_at":null,"items":[{"id":33110,"accession_number":"0001193125-26-375462","item_number":"5.02","item_title":null,"event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.92,"reasoning":"Item 5.02 incorporates by reference disclosures in Item 8.01 regarding \"Performance Stock Units,\" \"Shareholder-Aligned Award Design,\" and \"Shareholder-Aligned Termination Provisions.\" These headings clearly indicate compensatory arrangements for officers or executives—specifically equity-based awards and modifications to termination provisions. No departure or appointment is mentioned; the focus is on compensation plan design and awards.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-31T12:03:00.842326+00:00","company_name":"","ticker":null,"filing_date":""},{"id":33111,"accession_number":"0001193125-26-375462","item_number":"8.01","item_title":null,"event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The filing discloses special incentive awards of performance stock units (PSUs) totaling approximately $100 million granted to five named executives, including CEO James R. Anderson ($50M), CFO Sherri Luther ($15M), CTO Julie Eng ($15M), Chief Strategy Officer Rob Beard ($15M), and Chief Supply Chain Officer Jeffrey Place ($5M). The awards are 100% performance-based with vesting tied to stock price milestones, relative TSR hurdles, and continued service through 2030. This is a material compensatory arrangement for named executives that would affect investor assessment of executive retention and incentive alignment.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-31T12:03:00.842326+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":33110,"accession_number":"0001193125-26-375462","item_number":"5.02","item_title":null,"event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.92,"reasoning":"Item 5.02 incorporates by reference disclosures in Item 8.01 regarding \"Performance Stock Units,\" \"Shareholder-Aligned Award Design,\" and \"Shareholder-Aligned Termination Provisions.\" These headings clearly indicate compensatory arrangements for officers or executives—specifically equity-based awards and modifications to termination provisions. No departure or appointment is mentioned; the focus is on compensation plan design and awards.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-31T12:03:00.842326+00:00","company_name":"COHERENT CORP.","ticker":"COHR","filing_date":"2026-08-31"},{"id":33111,"accession_number":"0001193125-26-375462","item_number":"8.01","item_title":null,"event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The filing discloses special incentive awards of performance stock units (PSUs) totaling approximately $100 million granted to five named executives, including CEO James R. Anderson ($50M), CFO Sherri Luther ($15M), CTO Julie Eng ($15M), Chief Strategy Officer Rob Beard ($15M), and Chief Supply Chain Officer Jeffrey Place ($5M). The awards are 100% performance-based with vesting tied to stock price milestones, relative TSR hurdles, and continued service through 2030. This is a material compensatory arrangement for named executives that would affect investor assessment of executive retention and incentive alignment.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-31T12:03:00.842326+00:00","company_name":"COHERENT CORP.","ticker":"COHR","filing_date":"2026-08-31"}]}