Leslie's, Inc. files 8-K reporting bankruptcy or receivership (Item 1.03)

What happened

• Leslie's, Inc. (SEC CIK 1821806) filed a Form 8-K on 2026-10-05 reporting Item 1.03, Bankruptcy or Receivership.
• The same filing also reports Items 1.01, 2.03, 3.01, 9.01.

From: SEC EDGAR filing record (form, items, filer, filing date and acceptance time). Source: SEC EDGAR.

CDS relevance

• Under the standard ISDA Credit Derivatives Definitions, a bankruptcy filing by a reference entity is a potential Bankruptcy Credit Event for CDS that reference it.
• A filing is not a determination: for standard contracts the Credit Derivatives Determinations Committee decides whether a Credit Event occurred, and whether single-name CDS reference this legal entity must be checked separately.
• CDSBench has not seen a DC determination for this entity in its covered sources.

What to watch next

• Whether a question is submitted to the Determinations Committee for this entity.
• Whether an auction is scheduled to settle affected contracts.
• Which legal entity in the group filed — CDS reference a specific entity and its obligations.

General information about how CDS documentation treats this kind of event, not legal or investment advice, and not a statement that a Credit Event has occurred.