美國

證券交易委員會

華盛頓特區，20549

表格8-K

當前報告

根據第13條或 15（d）

1934年證券交易所法案

報告日期(最早報告的事件日期)：

2024年8月5日

Mallinckrodt PLC

(註冊人的確切姓名在其章程中規定)

委員會文件號001-35803

大學商業與科技園， 克魯瑟拉特,
布蘭查茲敦， 都柏林 15, 愛爾蘭

(主要執行機構地址 )(郵編)

註冊人的電話號碼，包括 地區代碼：+353 1 696 0000

如果8-K申請表的目的是同時滿足註冊人根據下列任何一項規定的備案義務，請勾選下面相應的框：

根據該法案第12（b）條註冊的證券： 無

通過複選標記來確定註冊人是否是1933年證券法第405條（本章第230.405條）或1934年證券交易法第120億.2條（本章第2401.2億.2條）中定義的新興成長型公司。

新興成長型公司：¨

如果是新興成長型公司， 請勾選標記表明註冊人是否選擇不利用延長的過渡期來遵守根據《交易法》第13（a）條規定的任何新的或修訂的財務會計準則。 ¨

2024年8月3日，Mallinckrodt plc（“公司” 或“馬林克羅德)與Solaris Bidco Limited、Solaris IPCO Limited和Solaris US Bidco，LLC(統稱為購買者)，用於將構成公司Therakos業務的資產和負債轉讓給買方。 ¹ 根據協議中規定的條款和條件，買方將以92500萬美元的基本購買價從 公司收購Therakos業務(“交易”)。 基本購買價格可能會根據慣例進行調整；由於協議中定義為負債的被購買實體和項目的某些交易費用，它可能會減少，可以增加一定金額的現金，並且可以根據Therakos業務在成交時相對於商定的營運資本目標的淨營運資本來增加或減少 。這樣的最終購買價格將以現金支付。

交易必須滿足或放棄慣例成交條件，包括所需的監管批准、沒有禁止交易的禁令或法律、陳述的準確性和當事人的擔保(取決於慣例的重要性和重大不利影響限定詞)、遵守與Therakos業務有關的所有重大方面的契諾，且未發生重大不利影響。

本協議包含Mallinckrodt和買方各自的慣例陳述、擔保和契諾，包括Mallinckrodt在交易完成前與Therakos業務運營有關的契諾。

雙方各自的陳述、擔保和成交前契約將在成交後失效。該協定還規定了對某些事項的賠償。

在滿足或放棄成交條件的情況下，Mallinckrodt 預計交易將於2024年第四季度完成。該協議規定，買家不需要在2024年10月21日之前完成交易，但在某些情況下可以延期。

該協議規定，在某些情況下，本公司和買方有權終止交易，包括在某些條件下，另一方未治癒的重大違約行為，或交易在2025年2月3日前未完成的情況。如果協議因買方違反協議或在某些情況下未能完成交易而終止，買方將被要求向本公司支付50,875,000美元現金終止費(“反向終止費”)。

買方已從CVC Capital IX獲得股權融資承諾和債務融資承諾，以便為交易融資，並且CVC Capital Partners IX已同意擔保買方支付反向終止費的義務以及某些其他金額，但須遵守有限擔保中規定的條款和條件。適用承諾書規定的股權和債務融資來源的義務受慣例條件的制約。

與交易相關，交易雙方還將在交易結束時簽訂過渡服務協議和某些其他協議。採購協議及其預期交易的前述摘要並不聲稱是完整的，並受隨函作為附件2.1提交的協議全文的約束和限定，該協議全文通過引用併入本文。

包括該協議是為了向投資者提供有關其條款的信息 。本文不打算提供有關Mallinckrodt、採購商或其任何關聯公司、Therakos業務或其任何其他各自業務的任何其他事實信息。採購協議包含聲明和保證，即 是協議各方談判的產物，雙方在 指定日期僅為對方的利益而作出。該等陳述及保證中所載的聲明，須受雙方同意的限制及限制所規限，並受Mallinckrodt及買方分別就協議提交的保密披露時間表的重要部分所限制。作出陳述和保證的目的可能是 在購買協議各方之間分攤合同風險，而不是將這些事項確定為事實，並可能 受適用於簽約各方的重大標準與適用於投資者的標準不同的約束。

1其中一名買方還作出不可撤銷的承諾，收購經營Therakos業務的法國公司Therakos(France)SAS的股份。與該買方就Therakos(France)SAS股份達成的最終協議將在滿足當地信息要求後 生效。

第7.01項。《FD披露條例》。

2024年8月5日，Mallinckrodt發佈新聞稿，宣佈簽署上述協議。新聞稿的副本作為附件99.1提供。

根據表格8-k的一般説明b.2，根據表格8- k的本當前報告第7.01項提供的信息（包括此處的附件99.1）不應被視為“已提交” 就1934年證券交易法第18條（經修訂）的目的而言，或以其他方式承擔該部分的責任 ，並且不得以引用方式納入根據經修訂的1933年證券法的任何文件或其他文件中， 除非在此類文件或文件中通過具體引用明確列出。

項目9.01財務報表和物證。

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.