# UNILEVER PLC (UNLYF) — merger/definitive [pending] Source: SEC API (secapi.ai) · situation sit_d0007958f25582e48d1c · retrieved 2026-08-11T16:14:36.948Z ## Overview Unilever PLC is a multinational consumer goods company engaged in the manufacture and sale of soap, detergent, cleaning preparations, perfumes, and cosmetics. Unilever PLC announced a proposed business combination whereby its Foods business will be separated from Unilever and combined with McCormick & Company, Inc. Sandman Corporation, an indirect wholly owned subsidiary of Unilever, will serve as the vehicle for the transaction. The filing indicates that McCormick shareholders will receive shares in the combined entity, and Unilever shareholders will retain ownership of Unilever following the separation of the Foods business. The transaction is subject to regulatory approvals, McCormick shareholder approval, and satisfaction of customary closing conditions. ## Terms - Counterparty: McCormick & Company, Inc. · Consideration: stock ## Key dates - Announced 2026-07-23 · Expected close 2027-06-30 ## Timeline - 2026-07-23 · 425 (0000217410-26-000042): 425 - UNILEVER PLC — *Unilever PLC manufactures and sells soap, detergent, cleaning preparations, perfumes, and cosmetics globally.* Unilever PLC announced a proposed business combination whereby its Foods business will be separated from Unilever and combined with McCormick & Company, Inc. Sandman Corporation, an indirect wholly owned subsidiary of Unilever, will serve as the vehicle for the transaction. The filing indicates that McCormick shareholders will receive shares in the combined entity, and Unilever shareholders will retain ownership of the separated Foods business post-combination. The transaction is subject to regulatory approvals, McCormick shareholder approval, and satisfaction of customary closing conditions. https://www.sec.gov/Archives/edgar/data/217410/0000217410-26-000042.txt - 2026-07-23 · 425 (0000217410-26-000045): 425 - UNILEVER PLC — *Unilever PLC manufactures and sells soap, detergent, cleaning preparations, perfumes, and cosmetics globally.* Unilever PLC is pursuing a proposed business combination whereby its Foods business will be separated from Unilever and combined with McCormick & Company, Inc. The transaction involves Sandman Corporation, an indirect wholly owned subsidiary of Unilever PLC, which will serve as the vehicle for the separation and combination. McCormick shareholders, Unilever shareholders, and Unilever (following the closing) will hold ownership stakes in the combined company. The parties intend to file a registration statement on Form S-4 by McCormick and a registration statement on Form 10 by the Unilever Foods entity in connection with the anticipated separation and combination. https://www.sec.gov/Archives/edgar/data/217410/0000217410-26-000045.txt - 2026-07-23 · 425 (0000217410-26-000047): 425 - UNILEVER PLC — *Unilever PLC is a consumer goods company engaged in the manufacture and sale of soap, detergent, cleaning preparations, perfumes, and cosmetics.* Unilever PLC is pursuing a proposed business combination between its Unilever Foods business (via Sandman Corporation, an indirect wholly owned subsidiary) and McCormick & Company, Inc. The transaction involves the anticipated separation of Unilever Foods from Unilever, followed by a combination with McCormick. The parties intend to file a registration statement on Form S-4 by McCormick and a registration statement on Form 10 by the Unilever Foods entity in connection with the spin-off and combination. The transaction is subject to regulatory approvals, McCormick shareholder approval, and satisfaction of other customary closing conditions. https://www.sec.gov/Archives/edgar/data/217410/0000217410-26-000047.txt - 2026-07-23 · 425 (0000217410-26-000049): 425 - UNILEVER PLC — *Unilever PLC is a multinational consumer goods company that manufactures and sells soap, detergent, cleaning preparations, perfumes, and cosmetics.* Unilever PLC is pursuing a proposed business combination whereby its Foods business (Unilever Foods) will be separated from Unilever and combined with McCormick & Company, Inc. through Sandman Corporation, an indirect wholly owned subsidiary of Unilever. The transaction involves a spin-off of Unilever Foods from Unilever followed by a merger with McCormick. McCormick shareholders will vote on the transaction, and registration statements on Form S-4 (by McCormick) and Form 10 (by Unilever Foods) will be filed with the SEC. The parties intend to complete the transaction subject to regulatory approvals and other customary closing conditions. https://www.sec.gov/Archives/edgar/data/217410/0000217410-26-000049.txt - 2026-07-23 · 425 (0000217410-26-000051): 425 - UNILEVER PLC — *Unilever PLC is a multinational consumer goods company engaged in the manufacture and sale of soap, detergent, cleaning preparations, perfumes, and cosmetics.* Unilever PLC announced a proposed business combination whereby its Foods business (Unilever Foods) will be separated from Unilever and combined with McCormick & Company, Inc. Sandman Corporation, an indirect wholly owned subsidiary of Unilever, will serve as the vehicle for the transaction. The filing indicates that McCormick shareholders will vote on the proposed transaction, and registration statements on Form S-4 (by McCormick) and Form 10 (by Unilever Foods) will be filed with the SEC. The transaction is subject to regulatory approvals, McCormick shareholder approval, and satisfaction of customary closing conditions. https://www.sec.gov/Archives/edgar/data/217410/0000217410-26-000051.txt - 2026-07-23 · 425 (0000217410-26-000053): 425 - UNILEVER PLC — *Unilever PLC is a multinational consumer goods company engaged in the manufacture and sale of soap, detergent, cleaning preparations, perfumes, and cosmetics.* Unilever PLC is pursuing a proposed business combination whereby its Foods business will be separated from Unilever and combined with McCormick & Company, Inc. through Sandman Corporation, an indirect wholly owned subsidiary of Unilever. The transaction involves the anticipated separation of Unilever Foods from Unilever and its subsequent combination with McCormick. McCormick shareholders will receive shares in the combined company, and the parties intend to file a registration statement on Form S-4 by McCormick and a Form 10 by the Unilever Foods entity. The transaction is subject to regulatory approvals, McCormick shareholder approval, and satisfaction of other closing conditions. https://www.sec.gov/Archives/edgar/data/217410/0000217410-26-000053.txt - 2026-07-23 · 425 (0001999371-26-015708): 425 - UNILEVER PLC — *McCormick & Company is a manufacturer of miscellaneous food preparations and kindred products, including spices, seasonings, and flavorings.* McCormick & Company announced a proposed combination with Unilever Foods, with the combined company planning to pursue a secondary stock listing on the London Stock Exchange in addition to McCormick's primary listing on the NYSE. The combined company will operate under a planned operating model designed to place consumers and customers at the center of the business, with an Executive Team composed of leaders from both McCormick and Unilever Foods. The transaction is subject to regulatory approvals, McCormick shareholder approval, and other customary closing conditions. https://www.sec.gov/Archives/edgar/data/217410/0001999371-26-015708.txt - 2026-07-23 · 425 (0001999371-26-015711): 425 - UNILEVER PLC — *McCormick & Company is a spice, seasoning, and flavor solutions company with consumer and food service segments; it is combining with Unilever Foods to create a global flavor leader.* McCormick & Company announced the planned operating model, executive team, and secondary listing location for its combination with Unilever Foods. The transaction is expected to close by mid-2027, subject to shareholder approval, required regulatory approvals, and other customary closing conditions. The combined company will evolve into four commercial divisions: Americas Consumer (~$8 billion annual sales), International Consumer (~$7 billion), Global Food Service (~$4 billion), and Global Flavor (~$2.5 billion). McCormick's primary stock listing will remain on the NYSE, with a secondary listing planned on the London Stock Exchange. The combined company will maintain global headquarters in Hunt Valley, Maryland, with an international headquarters in the Netherlands. https://www.sec.gov/Archives/edgar/data/217410/0001999371-26-015711.txt - 2026-07-27 · 425 (0000217410-26-000055): 425 - UNILEVER PLC — *Unilever PLC is a multinational consumer goods company engaged in the manufacture and sale of soap, detergent, cleaning preparations, perfumes, and cosmetics.* Unilever PLC announced a proposed business combination whereby its Foods business will be separated from Unilever and combined with McCormick & Company, Inc. Sandman Corporation, an indirect wholly owned subsidiary of Unilever, will serve as the vehicle for the transaction. The filing indicates that McCormick shareholders will receive shares in the combined entity, and Unilever shareholders will retain ownership of Unilever following the separation of the Foods business. The transaction is subject to regulatory approvals, McCormick shareholder approval, and satisfaction of customary closing conditions. https://www.sec.gov/Archives/edgar/data/217410/0000217410-26-000055.txt ## Citations - 0000217410-26-000042 — https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&type=&dateb=&owner=include&count=40&search_text=000021741026000042 - 0000217410-26-000045 — https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&type=&dateb=&owner=include&count=40&search_text=000021741026000045 - 0000217410-26-000047 — https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&type=&dateb=&owner=include&count=40&search_text=000021741026000047 - 0000217410-26-000049 — https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&type=&dateb=&owner=include&count=40&search_text=000021741026000049 - 0000217410-26-000051 — https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&type=&dateb=&owner=include&count=40&search_text=000021741026000051 - 0000217410-26-000053 — https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&type=&dateb=&owner=include&count=40&search_text=000021741026000053 - 0001999371-26-015708 — https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&type=&dateb=&owner=include&count=40&search_text=000199937126015708 - 0001999371-26-015711 — https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&type=&dateb=&owner=include&count=40&search_text=000199937126015711 - 0000217410-26-000055 — https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&type=&dateb=&owner=include&count=40&search_text=000021741026000055