Gentherm updates S-4 for merger-related exhibits

Gentherm Incorporated filed Amendment No. 2 to its Registration Statement on Form S-4 (File No. 333-297224).

Rhea-AI Filing Summary

Gentherm Incorporated filed Amendment No. 2 to its Registration Statement on Form S-4 (File No. 333-297224). The amendment is limited in scope and was filed to add new Exhibits 8.2 and 107, relating to a tax opinion from Gibson, Dunn & Crutcher LLP and the filing fee table.

The Form S-4 supports a planned Distribution and Merger involving Gentherm and Modine Manufacturing Company, governed by a Separation Agreement and an Agreement and Plan of Merger dated January 29, 2026. Key ancillary agreements listed include forms of Transition Services, Tax Matters, Intellectual Property Matters, Employee Matters and Trademark Matters Agreements, as well as a Credit Agreement for Platinum SpinCo Inc. The amendment states the remainder of the registration statement is unchanged.

Filing Explained

The transaction remains proposed and condition-based; this amendment adds tax and fee exhibits without documenting issuance, sale, or proceeds.

Gentherm’s August 10, 2026 Amendment No. 2 remains a registration filing for the proposed Distribution and Merger. The filing says any proposed sale would begin only after the registration statement is declared effective and the transaction’s other conditions are satisfied or waived, so it does not document completion, issuance, or sale.

The amendment consists only of its facing page, an explanatory note, and the exhibits section; it states that the remainder of the registration statement is unchanged. It adds Exhibit 8.2, a Gibson, Dunn & Crutcher tax opinion, and Exhibit 107, the filing fee table.

The exhibit list also identifies a Credit Agreement for Platinum SpinCo dated July 29, 2026. The amendment pages do not disclose that agreement’s amount, consideration, use of proceeds, or conversion mechanics, so its financing economics cannot be sized from this filing.

The specified lifecycle points to verify are the registration statement’s effectiveness and satisfaction or waiver of the Distribution and Merger conditions.

Key Figures

Registration Number: 333-297224 Original Filing Date: July 2, 2026 First Amendment Date: August 5, 2026 +3 more

6 metrics

Registration Number 333-297224 Form S-4 registration statement file number

Original Filing Date July 2, 2026 Date the Form S-4 was originally filed

First Amendment Date August 5, 2026 Date the Form S-4 was first amended

Amendment No. 2 Signature Date August 10, 2026 Date Amendment No. 2 was signed in Novi, Michigan

Credit Agreement Date July 29, 2026 Date of Credit Agreement for Platinum SpinCo Inc. listed as Exhibit 10.6

Separation Agreement Date January 29, 2026 Date of Separation Agreement listed as Exhibit 2.1

Key Terms

Registration Statement on Form S-4, Distribution and Merger, Separation Agreement, Tax Matters Agreement, +2 more

6 terms

Registration Statement on Form S-4 regulatory

"Gentherm Incorporated is filing this Amendment No. 2 to the Registration Statement on Form S-4"

A registration statement on Form S-4 is a formal filing with the U.S. Securities and Exchange Commission used when a company issues shares or other securities as part of a merger, acquisition, exchange offer or similar corporate deal. It bundles the transaction terms, financial statements, risk factors and shareholder vote materials so investors can assess the deal; think of it as a detailed prospectus or buyer’s packet that explains what you would own and how the deal could change your stake.

Distribution and Merger regulatory

"after this Registration Statement is declared effective and the date on which all other conditions to the Distribution and Merger"

Separation Agreement financial

"Separation Agreement, dated as of January 29, 2026, by and among Modine Manufacturing Company, Gentherm Incorporated"

A separation agreement is a written contract that spells out the financial and legal terms when an employee and a company part ways, such as final pay, severance, continued benefits, confidentiality, and any release of claims. For investors, it matters because these agreements determine immediate costs, potential future liabilities, and whether departing staff are restricted from competing or disclosing information—factors that can affect a company’s cash flow, risk profile, and leadership continuity.

Tax Matters Agreement financial

"Form of Tax Matters Agreement.†*"

Transition Services Agreement financial

"Form of Transition Services Agreement.†*"

A transition services agreement is a formal arrangement where one company continues to provide essential services—such as IT, human resources, or accounting—to another company after a business deal or change in ownership. It acts like a temporary bridge, ensuring smooth operations during a transition period. For investors, it provides clarity on how long support will last and helps assess potential costs and stability during the change.

Credit Agreement financial

"Credit Agreement, dated as of July 29, 2026, by and among Platinum SpinCo Inc."

A credit agreement is a written loan contract between a borrower and a bank or other lender that lays out how much money can be borrowed, the interest rate, repayment schedule, fees, and the rules the borrower must follow. For investors, it matters because those terms affect a company’s cash costs, borrowing flexibility and risk of default — similar to how a mortgage’s rules determine a homeowner’s monthly budget and freedom to make changes.

Offering Details

merger

Offering

Offering Type merger

Securities Offered Securities to be issued in connection with a Distribution and Merger

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What does Gentherm (THRM) change in Amendment No. 2 to its Form S-4?

Gentherm adds Exhibit 8.2, a tax opinion from Gibson, Dunn & Crutcher LLP, and Exhibit 107, the filing fee table. All other parts of the Form S-4 remain unchanged.

What transaction is Gentherm (THRM) registering with this Form S-4?

The Form S-4 relates to a Distribution and Merger involving Gentherm and Modine Manufacturing Company. It references a Separation Agreement and an Agreement and Plan of Merger both dated January 29, 2026.

When was Gentherm’s (THRM) Amendment No. 2 to Form S-4 signed?

The amendment was signed on August 10, 2026 in Novi, Michigan. It was executed on behalf of Gentherm Incorporated by President and Chief Executive Officer William Presley.

Which key agreements are listed as exhibits in Gentherm’s (THRM) Form S-4?

Exhibits include the Separation Agreement, Agreement and Plan of Merger, a Credit Agreement for Platinum SpinCo Inc., and forms of Transition Services, Tax Matters, Intellectual Property Matters, Employee Matters and Trademark Matters Agreements.

Who provides tax opinions in Gentherm’s (THRM) Form S-4 exhibits?

Tax-related opinions are provided by Latham & Watkins LLP in Exhibit 8.1 and Gibson, Dunn & Crutcher LLP in new Exhibit 8.2, with related consents included among the Exhibit 23 series.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Available on EDGAR 08/10/2026 - 09:15 AM Accepted by SEC EDGAR 08/10/2026 - 09:15 AM Learn about SEC filing dates

As filed with the Securities and Exchange Commission on August 10, 2026

Registration No. 333-297224

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Amendment No. 2

to

FORM S-4

REGISTRATION STATEMENT

UNDER

THE SECURITIES ACT OF 1933

GENTHERM INCORPORATED

(Exact name of registrant as specified in its charter)

Michigan		3714		95-4318554
(State or other jurisdiction of incorporation or organization)		(Primary Standard Industrial Classification Code Number)		(I.R.S. Employer Identification Number)

28875 Cabot Drive

Novi, Michigan 48377

(248) 504-0500

(Address, including zip code, and telephone number, including area code, of registrant’s principal executive offices)

Wayne Kauffman, Esq.

Senior Vice President, General Counsel and Secretary

Gentherm Incorporated

28875 Cabot Drive

Novi, Michigan 48377

(248) 504-0500

(Name, address, including zip code, and telephone number, including area code, of agent for service)

With copies to:

Michael S. Ben Jeffrey H. Kuras Honigman LLP 2290 First National Building 660 Woodward Avenue Detroit, MI 48226 (313) 701-9300 Bradley C. Faris Jason Morelli Latham & Watkins LLP 330 N Wabash Ave, Suite 2800 Chicago, IL 60611 (312) 876-7700 Andrew Kaplan Stewart McDowell Gibson, Dunn & Crutcher LLP 200 Park Avenue New York, NY 10166 (212) 351-4000

Approximate date of commencement of proposed sale of the securities to the public: As soon as practicable after this Registration Statement is declared effective and the date on which all other conditions to the Distribution and Merger described in the enclosed proxy statement/prospectus have been satisfied or waived.

If the securities being registered on this Form are being offered in connection with the formation of a holding company and there is compliance with General Instruction G, check the following box. ☐

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer		☒		Accelerated Filer		☐
Non-accelerated filer		☐		Smaller reporting company		☐
				Emerging growth company		☐

If an emerging growth company, indicate by check mark if registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

If applicable, place an X in the box to designate the appropriate rule provision relied upon in conducting this transaction:

Exchange Act Rule 13e-4(i) (Cross-Border Issuer Tender Offer) ☐

Exchange Act Rule 14d-1(d) (Cross-Border Third-Party Tender Offer) ☐

The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933 or until the registration statement shall become effective on such date as the Commission acting pursuant to said Section 8(a), may determine.

EXPLANATORY NOTE

Gentherm Incorporated is filing this Amendment No. 2 to the Registration Statement on Form S-4 (File No. 333-297224), originally filed on July 2, 2026 and amended on August 5, 2026 (as amended, the “Registration Statement”), to file new Exhibits 8.2 and 107. Accordingly, this Amendment No. 2 consists only of the facing page, this explanatory note and Item 21 of Part II of the Registration Statement. The remainder of the Registration Statement is unchanged and has thus been omitted.

PART II

INFORMATION NOT REQUIRED IN PROSPECTUS

Item 21. Exhibits and Financial Statements Schedules

The following is a list of exhibits filed as part of this proxy statement/prospectus.

Exhibit		Description
2.1		Separation Agreement, dated as of January  29, 2026, by and among Modine Manufacturing Company, Gentherm Incorporated, and the other parties named therein (incorporated by reference to Exhibit 2.1 to Gentherm Incorporated’s Current Report on Form 8-K filed on January 29, 2026) (File No. 001-14010)).†
2.2		Agreement and Plan of Merger, dated as of January  29, 2026, by and among Gentherm Incorporated, Modine Manufacturing Company, and the other parties named therein (incorporated by reference to Exhibit 2.2 to Gentherm Incorporated’s Current Report on Form 8-K filed on January 29, 2026) (File No. 001-14010)).†
3.1		Second Amended and Restated Articles of Incorporation of Gentherm Incorporated, dated as of March  5, 2018 (Incorporated by reference to Gentherm Incorporated’s Current Report on Form 8-K dated March 5, 2018).
3.2		Amended and Restated Bylaws of Gentherm Incorporated, dated as of May  26, 2016 (Incorporated by reference to Gentherm Incorporated’s Current Report on Form 8-K dated May 26, 2016).
5.1		Opinion of Honigman LLP.*
8.1		Opinion of Latham & Watkins LLP as to certain tax matters.*
8.2		Opinion of Gibson, Dunn & Crutcher LLP as to certain tax matters.+
10.1		Form of Transition Services Agreement.†*
10.2		Form of Tax Matters Agreement.†*
10.3		Form of Intellectual Property Matters Agreement.†*
10.4		Form of Employee Matters Agreement.†*
10.5		Form of Trademark Matters Agreement.†*
10.6		Credit Agreement, dated as of July  29, 2026, by and among Platinum SpinCo Inc., the guarantors and lenders from time to time party thereto and Bank of America, N. A., as administrative agent.†*
21.1		Subsidiaries of Gentherm Incorporated.*
23.1		Consent of Honigman LLP (included as Exhibit 5.1).*
23.2		Consent of Latham & Watkins LLP as to certain tax matters (included in Exhibit 8.1).*
23.3		Consent of Gibson, Dunn & Crutcher LLP as to certain tax matters (included in Exhibit 8.2).+
23.4		Consent of Ernst & Young LLP as to the historical financial statements of Gentherm Incorporated.*
23.5		Consent of KPMG LLP as to the audited financial statements of the Performance Technologies Business.*
24.1		Power of Attorney (included on signature page to the initial filing of this Registration Statement).*
99.1		Consent of Barclays Capital, Inc., as financial advisor to Gentherm Incorporated.*
107		Filing Fee Table.+

+ Filed herewith.

* Previously filed.

† Schedules (or similar attachments) to this Exhibit have been omitted in accordance with Items 601(a)(5) and/or 601(b) (2) of Regulation S-K. Gentherm Incorporated agrees to furnish supplementally a copy of all omitted schedules to the Securities and Exchange Commission on a confidential basis upon request.

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SIGNATURES

Pursuant to the requirements of the Securities Act, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the Town of Novi, Michigan, on this 10th day of August, 2026.

GENTHERM INCORPORATED
By:		/s/ William Presley
Name: William Presley
Title: President and Chief Executive Officer

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities indicated as of the 10th day of August, 2026.

Signature		Title
/s/ William Presley William Presley		Director, President and Chief Executive Officer (Principal Executive Officer)
* Jonathan Douyard		Executive Vice President, Chief Financial Officer and Treasurer (Principal Financial Officer)
* Nicholas Breisacher		Chief Accounting Officer (Principal Accounting Officer)
* Ronald Hundzinski		Director, Chair of the Board
* Sophie Desormière		Director
* David Heinzmann		Director
* Laura Kowalchik		Director
* Charles Kummeth		Director
* Betsy Meter		Director
* John Stacey		Director
* Kenneth Washington		Director

*By:		/s/ William Presley
		William Presley
		Attorney-in-fact

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