美国

证券交易委员会

华盛顿特区，20549

表格8-K

当前报告

根据第13条或 15（d）

1934年证券交易所法案

报告日期(最早报告的事件日期)：

2024年8月5日

Mallinckrodt PLC

(注册人的确切姓名在其章程中规定)

委员会文件号001-35803

大学商业与科技园， 克鲁瑟拉特,
布兰查兹敦， 都柏林 15, 爱尔兰

(主要执行机构地址 )(邮编)

注册人的电话号码，包括 地区代码：+353 1 696 0000

如果8-K申请表的目的是同时满足注册人根据下列任何一项规定的备案义务，请勾选下面相应的框：

根据该法案第12（b）条注册的证券： 无

通过复选标记来确定注册人是否是1933年证券法第405条（本章第230.405条）或1934年证券交易法第120亿.2条（本章第2401.2亿.2条）中定义的新兴成长型公司。

新兴成长型公司：¨

如果是新兴成长型公司， 请勾选标记表明注册人是否选择不利用延长的过渡期来遵守根据《交易法》第13（a）条规定的任何新的或修订的财务会计准则。 ¨

2024年8月3日，Mallinckrodt plc（“公司” 或“马林克罗德)与Solaris Bidco Limited、Solaris IPCO Limited和Solaris US Bidco，LLC(统称为购买者)，用于将构成公司Therakos业务的资产和负债转让给买方。 ¹ 根据协议中规定的条款和条件，买方将以92500万美元的基本购买价从 公司收购Therakos业务(“交易”)。 基本购买价格可能会根据惯例进行调整；由于协议中定义为负债的被购买实体和项目的某些交易费用，它可能会减少，可以增加一定金额的现金，并且可以根据Therakos业务在成交时相对于商定的营运资本目标的净营运资本来增加或减少 。这样的最终购买价格将以现金支付。

交易必须满足或放弃惯例成交条件，包括所需的监管批准、没有禁止交易的禁令或法律、陈述的准确性和当事人的担保(取决于惯例的重要性和重大不利影响限定词)、遵守与Therakos业务有关的所有重大方面的契诺，且未发生重大不利影响。

本协议包含Mallinckrodt和买方各自的惯例陈述、担保和契诺，包括Mallinckrodt在交易完成前与Therakos业务运营有关的契诺。

双方各自的陈述、担保和成交前契约将在成交后失效。该协定还规定了对某些事项的赔偿。

在满足或放弃成交条件的情况下，Mallinckrodt 预计交易将于2024年第四季度完成。该协议规定，买家不需要在2024年10月21日之前完成交易，但在某些情况下可以延期。

该协议规定，在某些情况下，本公司和买方有权终止交易，包括在某些条件下，另一方未治愈的重大违约行为，或交易在2025年2月3日前未完成的情况。如果协议因买方违反协议或在某些情况下未能完成交易而终止，买方将被要求向本公司支付50,875,000美元现金终止费(“反向终止费”)。

买方已从CVC Capital IX获得股权融资承诺和债务融资承诺，以便为交易融资，并且CVC Capital Partners IX已同意担保买方支付反向终止费的义务以及某些其他金额，但须遵守有限担保中规定的条款和条件。适用承诺书规定的股权和债务融资来源的义务受惯例条件的制约。

与交易相关，交易双方还将在交易结束时签订过渡服务协议和某些其他协议。采购协议及其预期交易的前述摘要并不声称是完整的，并受随函作为附件2.1提交的协议全文的约束和限定，该协议全文通过引用并入本文。

包括该协议是为了向投资者提供有关其条款的信息 。本文不打算提供有关Mallinckrodt、采购商或其任何关联公司、Therakos业务或其任何其他各自业务的任何其他事实信息。采购协议包含声明和保证，即 是协议各方谈判的产物，双方在 指定日期仅为对方的利益而作出。该等陈述及保证中所载的声明，须受双方同意的限制及限制所规限，并受Mallinckrodt及买方分别就协议提交的保密披露时间表的重要部分所限制。作出陈述和保证的目的可能是 在购买协议各方之间分摊合同风险，而不是将这些事项确定为事实，并可能 受适用于签约各方的重大标准与适用于投资者的标准不同的约束。

1其中一名买方还作出不可撤销的承诺，收购经营Therakos业务的法国公司Therakos(France)SAS的股份。与该买方就Therakos(France)SAS股份达成的最终协议将在满足当地信息要求后 生效。

第7.01项。《FD披露条例》。

2024年8月5日，Mallinckrodt发布新闻稿，宣布签署上述协议。新闻稿的副本作为附件99.1提供。

根据表格8-k的一般说明b.2，根据表格8- k的本当前报告第7.01项提供的信息（包括此处的附件99.1）不应被视为“已提交” 就1934年证券交易法第18条（经修订）的目的而言，或以其他方式承担该部分的责任 ，并且不得以引用方式纳入根据经修订的1933年证券法的任何文件或其他文件中， 除非在此类文件或文件中通过具体引用明确列出。

项目9.01财务报表和物证。

Cautionary Statement Regarding Forward-Looking Statements

Statements in this Current Report on Form 8-K that are not strictly historical, including statements regarding future financial condition and operating results, expected product launches, legal, economic, business, competitive and/or regulatory factors affecting Mallinckrodt’s businesses, the ongoing strategic review, and any other statements regarding events or developments Mallinckrodt believes or anticipates will or may occur in the future, may be “forward-looking” statements within the meaning of the Private Securities Litigation Reform Act of 1995, and involve a number of risks and uncertainties.

There are a number of important factors that could cause actual events to differ materially from those suggested or indicated by such forward-looking statements and you should not place undue reliance on any such forward-looking statements. These factors include risks and uncertainties related to, among other things: the parties’ ability to satisfy the conditions to the Transaction, including required regulatory approvals, and the ability to complete the Transaction on the anticipated timeline or at all; the potential impact of the Transaction on the Company’s businesses and the risk that consummating the Transaction may be more difficult, time-consuming and costly than expected; changes in Mallinckrodt’s board of directors, business strategy and performance; Mallinckrodt’s evaluation of the assets across its portfolio, and its related pursuit of any divestiture opportunities, including completion of the sale of the Therakos Business; the exercise of contingent value rights by the Opioid Master Disbursement Trust II (the “Trust”); Mallinckrodt’s repurchases of debt securities; the liquidity, results of operations and businesses of Mallinckrodt and its subsidiaries; governmental investigations and inquiries, regulatory actions, and lawsuits, in each case related to Mallinckrodt or its officers; Mallinckrodt’s contractual and court-ordered compliance obligations that, if violated, could result in penalties; historical commercialization of opioids, including compliance with and restrictions under the global settlement to resolve all opioid-related claims; matters related to Acthar Gel, including the settlement with governmental parties to resolve certain disputes and compliance with and restrictions under the related corporate integrity agreement; the ability to maintain relationships with Mallinckrodt’s suppliers, customers, employees and other third parties following the emergence from the 2023 bankruptcy proceedings, as well as perceptions of the Company's increased performance and credit risks associated with its constrained liquidity position and capital structure; the possibility that Mallinckrodt may be unable to achieve its business and strategic goals even now that the emergence from the 2023 bankruptcy proceedings was successfully consummated; the non-dischargeability of certain claims against Mallinckrodt as part of the bankruptcy process; developing, funding and executing Mallinckrodt’s business plan; Mallinckrodt’s capital structure since its emergence from the 2023 bankruptcy proceedings; scrutiny from governments, legislative bodies and enforcement agencies related to sales, marketing and pricing practices; pricing pressure on certain of Mallinckrodt’s products due to legal changes or changes in insurers’ or other payers’ reimbursement practices resulting from recent increased public scrutiny of healthcare and pharmaceutical costs; the reimbursement practices of governmental health administration authorities, private health coverage insurers and other third-party payers; complex reporting and payment obligations under the Medicare and Medicaid rebate programs and other governmental purchasing and rebate programs; cost containment efforts of customers, purchasing groups, third-party payers and governmental organizations; changes in or failure to comply with relevant laws and regulations; any undesirable side effects caused by Mallinckrodt’s approved and investigational products, which could limit their commercial profile or result in other negative consequences; Mallinckrodt’s and its partners’ ability to successfully develop, commercialize or launch new products or expand commercial opportunities of existing products, including Acthar Gel (repository corticotropin injection) Single-Dose Pre-filled SelfJect™ Injector and the INOmax Evolve platform; Mallinckrodt’s ability to successfully identify or discover additional products or product candidates; Mallinckrodt’s ability to navigate price fluctuations; competition; Mallinckrodt’s and its partners’ ability to protect intellectual property rights, including in relation to ongoing and future litigation; limited clinical trial data for Acthar Gel; the timing, expense and uncertainty associated with clinical studies and related regulatory processes; product liability losses and other litigation liability; material health, safety and environmental liabilities; business development activities or other strategic transactions; attraction and retention of key personnel; the effectiveness of information technology infrastructure, including risks of external attacks or failures; customer concentration; Mallinckrodt’s reliance on certain individual products that are material to its financial performance; Mallinckrodt’s ability to receive sufficient procurement and production quotas granted by the U.S. Drug Enforcement Administration; complex manufacturing processes; reliance on third-party manufacturers and supply chain providers and related market disruptions; conducting business internationally; Mallinckrodt’s ability to achieve expected benefits from prior or future restructuring activities; Mallinckrodt’s significant levels of intangible assets and related impairment testing; natural disasters or other catastrophic events; Mallinckrodt’s substantial indebtedness and settlement obligation, its ability to generate sufficient cash to reduce its indebtedness and its potential need and ability to incur further indebtedness; restrictions contained in the agreements governing Mallinckrodt’s indebtedness and settlement obligation on Mallinckrodt’s operations, future financings and use of proceeds; actions taken by third parties, including the Company's creditors, the Trust and other stakeholders; Mallinckrodt’s variable rate indebtedness; Mallinckrodt's tax treatment by the Internal Revenue Service under Section 7874 and Section 382 of the Internal Revenue Code of 1986, as amended; future changes to applicable tax laws or the impact of disputes with governmental tax authorities; the impact of Irish laws; the impact on the holders of Mallinckrodt’s ordinary shares if Mallinckrodt’s were to cease to be a reporting company in the United States; the comparability of Mallinckrodt’s post-emergence financial results and the projections filed with the Bankruptcy Court; and the lack of comparability of Mallinckrodt’s historical financial statements and information contained in its financial statements after the adoption of fresh-start accounting following emergence from the 2023 bankruptcy proceedings.

The “Risk Factors” and “Management's Discussion and Analysis of Financial Condition and Results of Operations” sections of Mallinckrodt’s Annual Report on Form 10-K for the fiscal year ended December 29, 2023, Quarterly Report on Form 10-Q for the quarterly period ended March 29, 2024, Quarterly Report on Form 10-Q for the quarterly period ended June 28, 2024, to be filed with the SEC, and other filings with the SEC, which are available from the SEC’s website (www.sec.gov) and Mallinckrodt’s (www.mallinckrodt.com), identify and describe in more detail the risks and uncertainties to which Mallinckrodt’s businesses are subject. There may be other risks and uncertainties that Mallinckrodt is unable to predict at this time or that Mallinckrodt currently does not expect to have a material adverse effect on its business.

The forward-looking statements made herein speak only as of the date hereof and Mallinckrodt does not assume any obligation to update or revise any forward-looking statement, whether as a result of new information, future events and developments or otherwise, except as required by law. Given these uncertainties, one should not put undue reliance on any forward-looking statements.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.