# EDGAR Filing Document

**Accession Number:** 0000895419
**File Stem:** 0000895419-25-000134
**Filing Date:** 2025-12
**Character Count:** 10173
**Document Hash:** ed23fbc296481a282b6bbe72ee7435e9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000895419-25-000134.hdr.sgml**: 20251201

**ACCESSION NUMBER**: 0000895419-25-000134

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 14

**CONFORMED PERIOD OF REPORT**: 20251201

**ITEM INFORMATION**: Regulation FD Disclosure

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20251201

**DATE AS OF CHANGE**: 20251201

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WOLFSPEED, INC.
- **CENTRAL INDEX KEY:** 0000895419
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEMICONDUCTORS & RELATED DEVICES [3674]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 561572719
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0629

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-40863
- **FILM NUMBER:** 251537189

**BUSINESS ADDRESS:**
- **STREET 1:** 4600 SILICON DR
- **CITY:** DURHAM
- **STATE:** NC
- **ZIP:** 27703
- **BUSINESS PHONE:** 9194075300

**MAIL ADDRESS:**
- **STREET 1:** 4600 SILICON DR
- **CITY:** DURHAM
- **STATE:** NC
- **ZIP:** 27703-8475

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CREE, INC.
- **DATE OF NAME CHANGE:** 20190808

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CREE INC
- **DATE OF NAME CHANGE:** 20000103

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CREE RESEARCH INC /NC/
- **DATE OF NAME CHANGE:** 19940224

?xml version='1.0' encoding='ASCII'? wolfspeed-20251201

**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): December 1, 2025** 

**WOLFSPEED, INC.**

**(Exact name of registrant as specified in its charter)**

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| | | |
|:---|:---|:---|
| **Delaware** | **001-40863** | **56-1572719** |
| **(State or other jurisdiction of<br>incorporation)** | **(Commission File <br>Number)** | **(I.R.S. Employer<br>Identification Number)** |

---

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| | | |
|:---|:---|:---|
| **4600 Silicon Drive** | **4600 Silicon Drive** | |
| **Durham** | **North Carolina** | **27703** |
| **(Address of principal executive offices)** | **(Address of principal executive offices)** | **(Zip Code)** |

---

**(919) 407-5300** 

**Registrant's telephone number, including area code**

**N/A**

**(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:

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

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

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

☐&nbsp;&nbsp;&nbsp;&nbsp;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:**

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| | | |
|:---|:---|:---|
| **Title of each class** | **Trading Symbol** | **Name of each exchange on which registered** |
| Common Stock, $0.00125 par value | WOLF | 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 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).

Emerging growth company&nbsp;&nbsp;&nbsp;&nbsp;☐

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.&nbsp;&nbsp;&nbsp;&nbsp;☐

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| | |
|:---|:---|
| **Item 7.01** | **Regulation FD Disclosure** |

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**&nbsp;&nbsp;&nbsp;&nbsp;**

On December 1, 2025, Wolfspeed, Inc. (the "Company") issued a press release announcing that it has received $698.6 million in cash tax refunds from the from the Internal Revenue Service (IRS) from the Advanced Manufacturing Investment Credit (AMIC) established under Section 48D of the Internal Revenue Code. The press release is attached as Exhibit 99.1 and incorporated into this report by reference.

The information included in this Current Report on Form 8-K under Item 7.01 and Exhibit 99.1 attached hereto is being furnished and shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to liabilities of that Section, nor shall it be deemed incorporated by reference into any filing under the Exchange Act or the Securities Act of 1933, as amended, regardless of any general incorporation language in such filings.

---

| | |
|:---|:---|
| **Item 9.01** | **Financial Statements and Exhibits** |

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**&nbsp;&nbsp;&nbsp;&nbsp;**

**(d)&nbsp;&nbsp;&nbsp;&nbsp;Exhibits**

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| | |
|:---|:---|
| **Exhibit No.** | **Description of Exhibit** |
| 99.1 | <u>[Press release dated December 1, 2025](exhibit99_1120125.htm)</u> |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |

---

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**SIGNATURE**

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.

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| | |
|:---|:---|
| **WOLFSPEED, INC.** | **WOLFSPEED, INC.** |
| By: | /s/ Melissa Garrett |
|  | Melissa Garrett |
|  | Senior Vice President and General Counsel |

---

Date: December 1, 2025

## Exhibit 99.1

**Exhibit 99.1**

![wolfspeed_logoa.jpg](wolfspeed_logoa.jpg)

**Wolfspeed Receives $698.6 Million in Section 48D Cash Tax Refunds from IRS**

*Strengthens Liquidity Position Amidst Execution of Long-Term Strategic Plan to Capitalize in Key Growing Segments Including AI Data Centers, Aerospace and Defense and Industrial and Energy*

**DURHAM, N.C. December 1, 2025** -- Wolfspeed, Inc. (NYSE: WOLF), a global leader in silicon carbide technology and production, today announced that it has received $698.6 million in cash tax refunds from the Internal Revenue Service (IRS) from the Advanced Manufacturing Investment Credit (AMIC) under Section 48D of the Internal Revenue Code. The refund represents a significant step in the monetization of the approximately $1 billion of Section 48D cash tax refunds accrued from the AMIC. In fiscal 2025, the Company received $186.5 million in cash tax refunds related to its fiscal 2023 and fiscal 2024 federal tax filings.

Following receipt of these funds, Wolfspeed's cash balance is approximately $1.5 billion, positioning the Company with enhanced financial flexibility as it advances the ramp of its 200mm silicon carbide manufacturing footprint. The company continues to focus on diversifying its power device revenue into key growing segments, including AI data centers, aerospace and defense, and industrial and energy, in addition to continuing to support the electric vehicle (EV) market.

"This substantial cash infusion further strengthens our liquidity position at a critical phase in Wolfspeed's strategic evolution," said Wolfspeed CFO, Gregor Van Issum. "It provides us with the financial agility to support long-term growth, manage our capital structure responsibly, and continue driving innovation across the silicon carbide value chain for our customers."

Over the past several years, Wolfspeed has made significant investments to establish a vertically integrated, U.S.-based, and highly resilient supply chain for silicon carbide materials and power devices. Section 48D support has helped accelerate the Company's transition from 150mm (6-inch) to 200mm (8-inch) wafer technology, a critical next-generation platform for increasing efficiency and expanding global adoption of silicon carbide. With decades of experience working with this complex material, Wolfspeed is uniquely positioned to meet the accelerating demand for silicon carbide as more sectors look to electrify operations and improve energy efficiency.

As per the agreement with the senior secured lenders, the Company plans to allocate $192.2 million of the refund toward retiring approximately $175 million of outstanding debt, with the remaining funds for general corporate purposes.

**About Wolfspeed, Inc.**

Wolfspeed (NYSE: WOLF) leads the market in the worldwide adoption of silicon carbide technologies that power the world's most disruptive innovations. As the pioneers of silicon carbide and creators of the most advanced semiconductor technology on earth, we are committed to powering a better world for everyone. Through silicon carbide material, Power Modules, Discrete Power Devices and Power Die Products targeted for various applications, we will bring you The Power to Make It Real.<sup>TM</sup>

Learn more at www.wolfspeed.com.

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**Forward-Looking Statements**

This press release contains forward-looking statements involving risks and uncertainties, both known and unknown, that may cause Wolfspeed's actual results to differ materially from those indicated in the forward-looking statements. Forward-looking statements by their nature address matters that are, to different degrees, uncertain, such as statements about Wolfspeed's strategic plans, priorities, growth opportunities, and ability to achieve profitability. Actual results could differ materially due to factors detailed in Wolfspeed's filings with the U.S. Securities and Exchange Commission ("SEC"), including its most recent Annual Report on Form 10-K and subsequent SEC filings. These forward-looking statements represent Wolfspeed's judgment as of the date of this release. Except as required under U.S. federal securities laws, Wolfspeed disclaims any intent or obligation to update any forward-looking statements after the date of this release.

Media Relations: media@wolfspeed.com

Investor Relations: investorrelations@wolfspeed.com

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