{"filing":{"accession_number":"0001490281-26-000013","cik":"0001490281","ticker":"GRPN","company_name":"Groupon, Inc.","form":"8-K","filing_date":"2026-05-26","report_date":null,"primary_document":"grpn-20260521.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1490281/000149028126000013/grpn-20260521.htm"},"events":[{"id":494,"run_id":431,"accession_number":"0001490281-26-000013","anchor_item_number":"5.02","event_type":"exec_departure","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"Jiri Ponrt, Chief Operating Officer of Groupon, notified the Company on May 21, 2026 of his decision to resign from employment, effective July 10, 2026. The departure is voluntary and unrelated to any disagreement with the Company.","company_name":"Groupon, Inc.","ticker":"GRPN","filing_date":"2026-05-26","items":[{"id":1608,"accession_number":"0001490281-26-000013","item_number":"5.02","item_title":"Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers; Compensatory Arrangements of Certain Officers.","event_type":"exec_departure","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"Jiri Ponrt, Chief Operating Officer of Groupon, notified the Company on May 21, 2026 of his decision to resign from employment, effective July 10, 2026. The departure of a C-suite executive (COO) is material to investors as it affects the registrant's management structure and operational continuity. The disclosure explicitly states the resignation is voluntary and unrelated to disagreement with the Company.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-27T02:33:10.175852+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":495,"run_id":431,"accession_number":"0001490281-26-000013","anchor_item_number":"2.05","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"summary":"The Board approved a restructuring plan involving up to 400 workforce reductions globally, with estimated pre-tax charges of $7–$13 million and expected annualized cost savings of $20–$25 million. The restructuring is tied to the company's AI-native strategy and includes additional material cost-reduction actions under evaluation, with upward revision of Full Year Adjusted EBITDA guidance.","company_name":"Groupon, Inc.","ticker":"GRPN","filing_date":"2026-05-26","items":[{"id":1607,"accession_number":"0001490281-26-000013","item_number":"2.05","item_title":"Costs Associated with Exit or Disposal Activities.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"reasoning":"The disclosure centers on a Board-approved restructuring plan involving up to 400 workforce reductions globally, estimated pre-tax charges of $7–$13 million, and expected annualized cost savings of $20–$25 million. While Item 2.05 typically covers exit or disposal costs, this restructuring is primarily a workforce reduction and operational restructuring tied to the company's AI-native strategy, not a discrete asset disposal or facility closure. The material nature is confirmed by the upward revision of Full Year Adjusted EBITDA guidance and the company's explicit statement that additional material cost-reduction actions are under evaluation. This is a significant strategic and financial event, but does not fit cleanly into the more specific event types (e.g., it is not an M\u0026A activity, impairment, or going-concern disclosure).","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-27T02:33:10.175852+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":1607,"accession_number":"0001490281-26-000013","item_number":"2.05","item_title":"Costs Associated with Exit or Disposal Activities.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"reasoning":"The disclosure centers on a Board-approved restructuring plan involving up to 400 workforce reductions globally, estimated pre-tax charges of $7–$13 million, and expected annualized cost savings of $20–$25 million. While Item 2.05 typically covers exit or disposal costs, this restructuring is primarily a workforce reduction and operational restructuring tied to the company's AI-native strategy, not a discrete asset disposal or facility closure. The material nature is confirmed by the upward revision of Full Year Adjusted EBITDA guidance and the company's explicit statement that additional material cost-reduction actions are under evaluation. This is a significant strategic and financial event, but does not fit cleanly into the more specific event types (e.g., it is not an M\u0026A activity, impairment, or going-concern disclosure).","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-27T02:33:10.175852+00:00","company_name":"Groupon, Inc.","ticker":"GRPN","filing_date":"2026-05-26"},{"id":1608,"accession_number":"0001490281-26-000013","item_number":"5.02","item_title":"Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers; Compensatory Arrangements of Certain Officers.","event_type":"exec_departure","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"Jiri Ponrt, Chief Operating Officer of Groupon, notified the Company on May 21, 2026 of his decision to resign from employment, effective July 10, 2026. The departure of a C-suite executive (COO) is material to investors as it affects the registrant's management structure and operational continuity. The disclosure explicitly states the resignation is voluntary and unrelated to disagreement with the Company.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-27T02:33:10.175852+00:00","company_name":"Groupon, Inc.","ticker":"GRPN","filing_date":"2026-05-26"}]}