Atkore Inc.

Current report

Other than as set forth below, there have been no material changes to the risk factors previously disclosed in our Annual Report on Form 10-K.

Current report

We are reviewing strategic alternatives and there can be no assurance that we will be successful in identifying or completing any strategic transaction, or that any such strategic transaction will result in additional value for our stockholders.

Current report

On November 20, 2025, we announced that our Board of Directors has initiated a review of strategic alternatives to maximize shareholder value, including, among other things, a potential sale or merger of the whole Company. There is no deadline or definitive timetable set for completion of the strategic alternatives review process. There can be no assurance that this process will result in us pursuing a transaction or other outcome or that we will be able to execute any strategic alternative that is identified and pursued. The process of reviewing strategic alternatives may be time consuming and disruptive to our business operations and, if we are unable to effectively manage the process, our business, financial condition and results of operations could be adversely affected. We have incurred and expect to continue to incur, substantial expenses associated with identifying, evaluating and negotiating potential strategic alternatives. There can be no assurance that any potential transaction or other strategic alternative if consummated, will provide greater value to our stockholders than that reflected in the current price of our common stock. We do not intend to make any further announcements regarding the review of strategic alternatives unless and until our Board of Directors determines further disclosure is appropriate or necessary. Accordingly, speculation regarding any developments related to the review of strategic alternatives and perceived uncertainties related to our future could cause our stock price to fluctuate significantly.

Previous report

As a result of current public health conditions in the region we operate, the Company has lowered the priority of the risk of “widespread outbreak of diseases” from the third highest risk as presented in the Form 10-K filed on November 21, 2024, to a risk between “work stoppage or other interruptions of production at our facilities as a result of disputes under existing collective bargaining agreements with labor unions or in connection with negotiations of new collective bargaining agreements, as a result of supplier financial distress, or for other reasons” and “changes in our financial obligations relating to pension plans that we maintain in the United States.”

Previous report

The Company has also restated the risk heading of “changes in federal, state, local and international government regulations and trade policies” to state “changes in federal, state, local and international government regulations and trade policies, including application of tariffs.” The content of this risk description as disclosed in the Form 10-K filed on November 21, 2024 has not changed.

Previous report

The Company has also restated the risk heading of “changes in foreign laws and legal systems, including a as a result of Brexit” to state “changes in foreign laws and legal systems.” The content of this risk description as disclosed in the Form 10-K filed on November 21, 2024 has not changed.