8-K

CELESTICA INC 8-K Report (Oct 23, 2007)

Filed October 23, 2007For Securities:CLS

Summary

Celestica Inc. filed a Form 6-K on October 23, 2007, primarily to report restated financial information for the second quarter of 2007. This restatement, detailed in Exhibit 99.1 (Restated Management's Discussion and Analysis) and Exhibit 99.2 (Restated Consolidated Financial Information), indicates that the company is revisiting its previously reported Q2 2007 financial performance. Investors should pay close attention to the specifics of this restatement as it could impact the understanding of the company's financial health and operational results for that period. The filing incorporates these restated documents by reference into Celestica's existing SEC registration statements and prospectuses. This means the updated financial figures and their accompanying analysis are now formally part of their public disclosures for ongoing securities offerings. Investors should review the restated MD&A and financial statements for a clear picture of any changes to revenue, profitability, balance sheet items, or cash flows that resulted from this revision.

Key Highlights

  • 1Celestica Inc. filed a Form 6-K on October 23, 2007.
  • 2The filing incorporates by reference restated financial information for the second quarter of 2007.
  • 3Included are a Restated Management's Discussion and Analysis (MD&A) and Restated Consolidated Financial Information for Q2 2007.
  • 4These restated documents are incorporated into Celestica's SEC registration statements and prospectuses.
  • 5The company is a foreign private issuer and files annual reports under Form 20-F.

Frequently Asked Questions

Celestica filed a Form 6-K to report and incorporate by reference restated financial information for the second quarter of 2007, including the Management's Discussion and Analysis and the consolidated financial statements.

A restatement means that the company is revising previously issued financial statements. This usually occurs when an error or omission is discovered, and it's important for investors to review the new, corrected financial information to understand the company's true financial position and performance.

The details are provided in Exhibit 99.1 (Restated Management's Discussion and Analysis of Financial Condition and Results of Operations for the Second Quarter 2007) and Exhibit 99.2 (Celestica Inc.’s restated second quarter 2007 consolidated financial information), which are attached to this Form 6-K.

The restated financial information and MD&A are incorporated by reference into Celestica's existing registration statements and prospectuses. This ensures that any ongoing securities offerings by Celestica are based on the updated and corrected financial disclosures.