General Motors Co. reported its second-quarter 2026 results and updated outlook in a quarterly Form 10-Q covering the period ended June 30, 2026. The filing does not report an insider stock trade, option exercise, or other transaction with Form 4-style transaction codes, share prices, or post-transaction insider ownership. Instead, it provides GM’s quarterly financial statements, management discussion, risk updates, and details on major corporate actions affecting the business, including tariff impacts, electric-vehicle realignment charges, vehicle sales trends, and 2026 guidance. A central development in the quarter was GM’s continuing electric-vehicle strategic realignment in North America. After recording $7.9 billion of GMNA charges in 2025 tied to the EV strategy shift, the company recorded an additional $2.3 billion of net charges in the three months ended June 30, 2026. GM said the second-quarter charges primarily included $1.3 billion related to ongoing commercial negotiations with suppliers and joint venture partners, $1.1 billion of losses on contractual supply agreements, and $0.5 billion tied to compliance-related assets, partially offset by $0.7 billion of recoveries under a cost-sharing arrangement. Of the second-quarter charges, $1.6 billion is expected to have a cash impact when paid. For the first six months of 2026, GM’s EV realignment-related net charges totaled $3.4 billion, including the second-quarter items and $1.0 billion of first-quarter charges for continuing supplier and joint venture negotiations. GM said $2.5 billion of the first-half charges will have a cash impact when paid, and the company incurred $4.1 billion of cash outflows tied to these charges during the six months ended June 30, 2026. GM expects additional 2026 charges, but stated that it believes it has “substantially completed” recognition of material cash charges related to the EV realignment. The company emphasized that the realignment does not affect the current retail portfolio of Chevrolet, GMC and Cadillac EVs already in production. GM also highlighted a significant tariff-related development. In 2025, the U.S. and other governments implemented new tariffs affecting vehicles and parts imported into the United States. On February 20, 2026, the U.S. Supreme Court concluded that the International Emergency Economic Powers Act did not authorize the imposition of certain tariffs. GM said it believes previously paid amounts under those IEEPA.