01—Abstract
Summary
Summary of the 10-K/A filed March 18, 1994. Cited figures are marked; the original filing is the authoritative source.
This filing is not a full annual report but Amendment No. 1 to Air Products and Chemicals, Inc.'s (APD) Form 10-K for the fiscal year ended September 30, 1993, filed March 18, 1994.
Its stated purpose is to add two exhibits: Exhibit 99.1, the Form 11-K annual information for the Retirement Savings and Stock Ownership Plan, and Exhibit 99.2, the consent of independent public accountants. The amendment contains no revenue, earnings, balance sheet, segment, or business-strategy disclosures, so it offers little direct insight into the company's financial performance or outlook. The substantive content of Exhibit 99.1 is limited to identifying the plan and stating that the plan's ERISA-prepared financial statements and schedules were filed separately under cover of Form SE dated March 17, 1994.
Investors seeking financial results for fiscal 1993 should consult the original 10-K filing and the separately filed plan financial statements rather than this amendment. For investors, the practical takeaway is administrative: this amendment supplements the employee benefit plan disclosures and the auditor consent that accompany the 10-K. It does not signal any material change in the company's financial condition, and the filing itself does not provide the financial data needed to evaluate the investment.
02—Key points
Key Highlights
- Filing type: Amendment No. 1 (Form 10-K/A) to the fiscal 1993 Annual Report for the year ended September 30, 1993.
- Purpose: Adds Exhibit 99.1 (Form 11-K information) and Exhibit 99.2 (consent of independent public accountants); no changes to core financial statements are described.
- Plan covered: Air Products and Chemicals, Inc. Retirement Savings and Stock Ownership Plan, an employee benefit plan.
- Plan financials: ERISA-required financial statements and schedules were filed separately under cover of Form SE dated March 17, 1994, not included in this document.
- Issuer details: Principal executive office at 7201 Hamilton Boulevard, Allentown, Pennsylvania; Commission file number 1-4534.
- Signatory: Signed March 18, 1994 by James H. Agger, Vice President, General Counsel and Secretary.
- Investor relevance: Limited; the filing contains no revenue, earnings, segment, or outlook data for APD.
03—Questions
Frequently Asked Questions
Does this amendment contain APD's fiscal 1993 financial results?
No. The amendment only adds exhibits to the original Form 10-K for the fiscal year ended September 30, 1993. Financial results must be found in the original 10-K filing.
What is the Retirement Savings and Stock Ownership Plan?
It is an employee benefit plan sponsored by Air Products and Chemicals, Inc. Exhibit 99.1 provides the required annual information for the plan under Form 11-K, which covers employee savings and company stock holdings.
Where are the plan's detailed financial statements?
They were filed separately under cover of Form SE dated March 17, 1994, in accordance with ERISA reporting requirements and General Instruction E of Form 11-K.
Why was this amendment filed?
To supplement the original 10-K by adding the employee plan's Form 11-K information and the independent auditor's consent, which are required disclosures for the plan and for incorporation of audited materials.
Should this filing change an investor's view of APD?
Not materially. The amendment is administrative in nature and does not disclose new business, financial, or risk information about the company. Investors should rely on the original 10-K and the company's other filings for valuation decisions.
04—Continue