I did some searching online a couple of weeks ago and found two good websites for USA spin-offs (both upcoming and completed):
There have been quite a few spin-offs in the USA in the last 12 months.
I also found another website that was quite interesting, including analyses of the stocks, however most of them required payment, so not very useful.
A few interesting recent spin-offs:
- Loyalty Ventures, a brand reward company (eg. airline points): net income of around 75-100m USD on a market cap of 800m USD and with the worst having probably passed, with some growth, say around 5% a year expected over the next couple of years.
- Kyndryl Holdings, a hardware spin-offf from IBM: an “adjusted” free cash flow of 800m USD on an Enterprise Value of 5.7B USD but with falling revenues (-5% over the last couple of years)… However, they have plans to grow. If they can deliver some growth, even if very low, then they will probably do well. Nonetheless, will they be able to deliver?
- VMWare, although not a full spin-off, just spinned off the Dell holding as I understand, this and a potential dividend seems to have lead to a large fall in the share price (but also less cash on balance sheet, I assume).
- Jackson Financial, provides retirement products such as annuities: I need to look into this one. At first site it seems to have a price to earnings of less than 2! With analyst estimates of a slightly lower forward P/E in 2022, but also below 2, and currently at a price of around 30% of book value. Sounds very interesting but would require further research as it seems too good to be true based on those two metrics as well as an ROE of over 20% over the last 3 years.
Feel free to comment if you have any thoughts on any them 
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I’m also looking forward to some spin-offs of european companies, like the GSK, Bol.com (from Ahold Delhaize), Sanofi and Daimler spin-offs in 2022.
I haven’t been able to find the latest european spin-offs or upcoming ones, not websites seem to show this. If anyone knows of one please let me know 
, I guess it’s also because Europe is more fragmented in different countries and exchanges.
There are a few other interesting upcoming spin-offs such as the Telecomms Towers from America Movil and Douglas Elliman, both depending on the price at which they start trading though.
P.S. Check the Llists, I’ve indicated the ones that sounded most interesting to me. Others are likely to have a different opinion .