[8-K] ESTEE LAUDER COMPANIES INC Reports Material Event

Rhea-AI Filing Summary

The Estée Lauder Companies announced a reorganization of its geographic reporting structure and related methodology changes. The company will report a revised Asia/Pacific region (including Japan, Korea, Hong Kong SAR, Australia and global travel retail) and will report Mainland China as a separate region. Management also changed how it reports certain global and regional activity by (i) excluding intercompany royalty impacts globally, (ii) allocating corporate expenses to all regions instead of primarily to The Americas, and (iii) allocating manufacturing facility impacts to all regions rather than to the facility location. These revisions do not affect consolidated results. The company has recast historical geographic net sales and operating income for fiscal years ended June 30, 2025 and June 30, 2024 and provides those schedules as Exhibit 99.1 for investor comparability.

Positive

• Historical regional results recast for fiscal years ended June 30, 2025 and June 30, 2024 to provide comparability
• Consolidated results unchanged, so the reclassification does not alter previously reported total company performance

Negative

• Regional reporting methodology changed, which may require investors to rely on recast schedules for prior-period comparisons
• Allocation shifts (royalties, corporate expenses, manufacturing) mean prior regional line-by-line figures are not directly comparable without the recast

Insights

Corporate Reporting Analyst

Recast improves regional comparability while leaving consolidated totals unchanged.

The company reorganized geographic regions and changed allocation methods for royalties, corporate expenses, and manufacturing impacts to reflect a global view of those activities. The firm recast historical regional net sales and operating income for fiscal years ended June 30, 2025 and June 30, 2024 and attached the schedules as Exhibit 99.1.

Because consolidated results are unaffected, the change is an internal reporting reclassification intended to align regional reporting with management's view; investors should use the recast regional schedules for historical comparability.

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 UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

____________________

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported)

October 2, 2025

The Estée Lauder Companies Inc.

(Exact name of registrant as specified in its charter)

Delaware

1-14064

11-2408943

(State or other jurisdiction of incorporation)

(Commission File Number)

(IRS Employer Identification No.)

767 Fifth Avenue, New York, New York

10153

(Address of principal executive offices)

(Zip Code)

Registrant’s telephone number, including area code

212-572-4200

Not Applicable

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class			Trading Symbol(s)			Name of each exchange on which registered
Class A Common Stock, $.01 par value			EL			New York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 7.01 Regulation FD Disclosure

As previously disclosed by The Estée Lauder Companies Inc. (the "Company") in its Annual Report on Form 10-K for the fiscal year ended June 30, 2025, to enhance accountability and streamline operations within the organization, as well as to align with its recently announced leadership changes, the Company has reorganized its geographic regions. Beginning with the Company's fiscal 2026 first quarter, the Company will be reporting its fiscal 2026 and comparative fiscal 2025 results by geographic region under the new regional structure. The Company's four geographic regions, effective July 1, 2025, are:

•The Americas, which will continue to include North America and Latin America;

•Europe, the United Kingdom and Ireland and Emerging Markets ("EUKEM"), which will continue to include the geographic markets of its previously reported Europe, the Middle East & Africa region, will exclude its global travel retail business, and will include its Southeast Asian Emerging Markets, previously reported in its Asia/Pacific region, of Indonesia, Malaysia, the Philippines, Thailand and Vietnam;

•Asia/Pacific, which will continue to include certain geographic markets of its previously reported Asia/Pacific region, such as Japan, Korea, Hong Kong SAR, and Australia, among others, and will also include its global travel retail business, previously reported in its Europe, the Middle East & Africa region; and

•Mainland China, previously reported in its Asia/Pacific region, will now be reported as a separate region.

In connection with the reorganization of the Company's geographic regions, the Company has changed its methodology used to report certain global and regional activity to reflect management's view of the business. The primary revisions to operating results by region include (i) excluding the impacts of intercompany royalty activities globally, (ii) the allocation of corporate expenses to all regions, including global support functions, which had historically been reported in The Americas region, and (iii) the allocation of impacts from the Company's manufacturing facilities to all regions, which had historically been reported in the region where the facilities are located. These changes were made to reflect management's view that these activities are conducted to benefit the Company on a global basis.

The reorganization of the Company's regional structure does not impact the Company's operating segments. As we have done historically, we continue to develop our strategy, assess performance and allocate resources by product category and will continue to report results by product category.

To provide investors with historical information on a basis consistent with its new geographic region reporting structure, the Company has recast its historical results by geographic region to conform to the new regional structure. Attached as Exhibit 99.1 are schedules recasting geographic region net sales and operating income for the previously reported fiscal years ended June 30, 2025 and 2024, and each quarterly and year-to-date period within those fiscal years.

The changes to the Company's geographic regions and allocation methodology discussed above affect only the manner in which the Company’s results by geographic region were previously reported. These changes have no impact to any previously reported consolidated results. The information in this Current Report on Form 8-K, including Exhibit 99.1, should be read in conjunction with the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2025.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits. See Exhibit Index below, incorporated herein by reference.

Exhibit Index

Exhibit No.						Description
99.1						Recast Historical Financial Information to Reflect the Current Geographic Region Structure (Unaudited)
104						Cover Page Interactive Data File (embedded within the Inline XBRL document)

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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.

						THE ESTÉE LAUDER COMPANIES INC.
Date:			October 2, 2025			By:			/s/ Akhil Shrivastava
									Akhil Shrivastava
									Executive Vice President and Chief Financial Officer

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FAQ

What change did Estée Lauder (EL) announce in its 8-K?

The company reorganized its geographic reporting, creating a revised Asia/Pacific region and a separate Mainland China region, and changed allocation methods for certain global activities.

Does the regional reorganization affect consolidated results for EL?

No. The filing states these changes have no impact on any previously reported consolidated results.

Which fiscal years were recast in the filing?

The company recast geographic region net sales and operating income for fiscal years ended June 30, 2025 and June 30, 2024, including quarterly and year-to-date periods within those years.

What specific allocation changes did EL make in regional reporting?

EL will exclude intercompany royalty impacts globally, allocate corporate expenses to all regions, and allocate manufacturing facility impacts to all regions rather than to facility locations.

Where can investors find the recast regional schedules?

The recast schedules are provided as Exhibit 99.1 to the Current Report on Form 8-K.