Beyond Meat(US:BYND) Newsfile·2025-12-10 12:18Core Viewpoint - Beyond Meat, Inc. is under investigation for potential violations of federal securities laws, particularly concerning the inflation of the value of certain long-lived assets [2][5]. Group 1: Company Operations and Financials - In late 2023, Beyond Meat conducted a global operations review and depreciated certain long-lived assets, stating that these were recorded at the lower of their carrying value or fair value less costs to sell, with no impairments reported [4]. - On October 24, 2025, Beyond Meat announced an expected non-cash impairment charge for the three months ended September 27, 2025, related to certain long-lived assets, which was anticipated to be material [6]. - The company reported a loss from operations of $112.3 million for 3Q 2025, which included $77.4 million in non-cash impairment charges related to long-lived assets [7]. Group 2: Stock Performance - Following the announcement of the expected impairment charge on October 24, 2025, Beyond Meat's stock price dropped approximately 23%, from $2.84 per share to $2.185 per share [6]. - The stock experienced further declines after the company delayed its earnings announcement for 3Q 2025 on November 3, 2025, due to the need for additional time to complete the impairment review [7].