What is the main purpose of this 8-K filing?

This 8-K filing's primary purpose is to report Bloom Energy Corporation's financial results for the quarter ended June 30, 2018, and to provide investors with access to the related Letter to Shareholders and press release.

Does Bloom Energy plan to adopt new accounting standards early?

No, Bloom Energy has elected to be an Emerging Growth Company and has *not* opted out of the extended transition period for complying with new or revised financial accounting standards. This allows them to delay the adoption of new standards until required for non-emerging growth companies.

Can I hold the company liable under Section 18 of the Exchange Act for information in this filing?

No, the information contained in this Item 2.02 and its accompanying exhibits is furnished, not filed. Therefore, it is not deemed 'filed' for purposes of Section 18 of the Securities Exchange Act of 1934, meaning the company is not subject to the liabilities of that section for this specific disclosure.

Are the financial measures presented in the Letter to Shareholders GAAP-compliant?

The Letter to Shareholders (Exhibit 99.1) discloses certain non-GAAP financial measures. A reconciliation of these non-GAAP measures to the nearest comparable GAAP equivalent is provided in tabular form within Exhibit 99.1.

BE 8-K: Earnings & Results

Summary

Bloom Energy Corporation (BE) filed an 8-K on August 9, 2018, to report its financial results for the quarter ended June 30, 2018. The filing includes a Letter to Shareholders and a press release, which were issued on August 7, 2018. Investors should note that the company has elected to be an emerging growth company but has not opted out of the extended transition period for new accounting standards. The provided information is furnished, not filed, and thus not subject to the full liabilities of Section 18 of the Exchange Act.

Key Highlights

1Bloom Energy announced its Q2 2018 financial results on August 7, 2018.
2The company issued a Letter to Shareholders and a press release detailing the results.
3The filing specifically references Exhibits 99.1 (Letter to Shareholders) and 99.2 (Press Release).
4Bloom Energy is identified as an Emerging Growth Company.
5The company has *not* elected to opt out of the extended transition period for new accounting standards, meaning it can continue to use them for a longer duration.
6The financial information provided in the 8-K (via exhibits) is furnished and not deemed 'filed' under Section 18 of the Exchange Act, limiting liability for inaccuracies or omissions.
7The Letter to Shareholders contains non-GAAP financial measures, with reconciliations provided in Exhibit 99.1.

Bloom Energy Corp 8-K Report, Financial Results (Aug 9, 2018)

Summary

Key Highlights

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