Pelarys Intelligence
Published findings from SEC filings, each checked against its source
Each page below reports one specific thing a company disclosed — the filing, the item code it appeared under, the figures as disclosed, and what Pelarys is watching next. No account is needed to read them.
GD · General Dynamics Corporation
General Dynamics disclosed SEC and DOJ investigations into Electric Boat's submarine-contract accounting — in its 10-Q, not its earnings release
General Dynamics' quarterly report for the period ended October 4, 2026 discloses that in August 2026 the SEC and the Civil Division of the U.S. Department of Justice contacted the company about investigations into Electric Boat's accounting on its submarine contracts. Subpoenas followed from the Department of War's Office of the Inspector General and from the SEC. General Dynamics says it is cooperating, cannot estimate a loss or range of loss, and that depending on the outcome there could be a material impact on its results, financial condition and cash flows.
Form 10-Q · filed 2026-10-30 · Part I, Item 1 — Note J, Commitments and Contingencies (Electric Boat Investigations) · published October 31, 2026
PYPL · PayPal Holdings, Inc.
PayPal disclosed a new FTC investigation into its fees and purchase protection — in its 10-Q, not its earnings release
PayPal's quarterly report for the period ended September 30, 2026 discloses that in September 2026 it received a civil investigative demand from the Federal Trade Commission. The FTC is investigating whether PayPal engaged in deceptive, unfair or otherwise unlawful practices in how it advertises, markets, sells, issues or manages fees and purchase protection for financial products and services. PayPal says it is cooperating. The filing does not disclose an accrual, a loss estimate or any outcome for this matter.
Form 10-Q · filed 2026-10-27 · Part I, Item 1 — Note 13, Commitments and Contingencies (Regulatory proceedings) · published October 31, 2026
PM · Philip Morris International Inc.
Philip Morris is moving parts of its wellness unit into partnerships, and says the unit's goodwill could be impaired
In October 2026, Philip Morris International started a project to move operations for certain product lines of its wellness unit, Aspeya, to an asset-light model, primarily through joint ventures and other partnership arrangements. PMI says the change may lead it to revise the unit's financial projections, which could result in an impairment of goodwill. Goodwill attributed to the wellness reporting unit was $337 million at September 30, 2026. PMI has not yet estimated the project's total costs.
Form 10-Q · filed 2026-10-23 · Part I, Item 1 — Notes 5 (Goodwill) and 15 (Restructuring Activities) · published October 31, 2026
BSX · Boston Scientific Corporation
The cybersecurity item code arrived thirteen days after the cybersecurity disclosure
Boston Scientific disclosed a cybersecurity incident that had already caused a global disruption to its operations on August 26, 2026, filing it under Item 8.01 — Other Events, as the only item on the filing. Item 1.05 — Material Cybersecurity Incidents, the code written for this exact category, was not used until September 8, thirteen days later, in the filing that also disclosed the company no longer expected to meet the 2026 guidance ranges it had given on July 29.
Form 8-K · filed 2026-08-26 · Item 8.01 — Other Events (the only item on the filing) · published September 23, 2026
AMZN · Amazon.com, Inc.
Amazon disclosed two major financings this summer through different 8-K item codes
In June, Amazon disclosed a $17.5 billion delayed draw term loan under Item 2.03 — Creation of a Direct Financial Obligation. In September, it disclosed the closing of £4.242 billion of sterling notes under Item 8.01 — Other Events. A monitor watching only Item 2.03 would have seen the first financing and not the second.
Form 8-K · filed 2026-09-14 · Item 8.01 — Other Events · published September 22, 2026
NVDA · NVIDIA Corporation
An $11.9 billion acquisition, filed under “Other Events”
NVIDIA disclosed an approximately $11.9 billion definitive agreement to acquire Hugging Face under Item 8.01 — Other Events, the catch-all category, as the only item on the filing, with no merger agreement attached as an exhibit.
Form 8-K · filed 2026-09-03 · Item 8.01 — Other Events · published September 22, 2026
QCOM · QUALCOMM Incorporated
Qualcomm bought a company with stock, and disclosed it under the share-issuance rule
Qualcomm acquired Modular Inc. by issuing its own common stock, not cash. The disclosure appeared under Item 3.02 — Unregistered Sales of Equity Securities — which describes how the deal was paid for, not that a deal happened. The deal has since closed, and the final share count came in below the ceiling Qualcomm first disclosed.
Form 8-K · filed 2026-06-24 · Item 3.02 — Unregistered Sales of Equity Securities · published September 22, 2026
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