8-K/AExhibits & Filings

COHERENT CORP. 8-K/A Report, Exhibit Filing (Mar 19, 2010)

Filed March 19, 2010For Securities:COHR

Summary

This Form 8-K/A is an amendment to a previous filing by II-VI Incorporated (now Coherent Corp.) related to the completion of its merger with Photop Technologies, Inc. The primary purpose of this amendment is to provide crucial financial information that was not included in the original filing. Specifically, it includes the audited financial statements for Photop Technologies, Inc. for the twelve months ended December 31, 2009, and unaudited pro forma condensed combined financial statements for II-VI Incorporated as of December 31, 2009, and for the year ended June 30, 2009, and the six months ended December 31, 2009. For investors, this filing offers a more complete picture of the financial impact of the Photop acquisition. The inclusion of Photop's standalone financial statements allows for a direct assessment of the acquired company's performance. Furthermore, the pro forma financial statements combine the historical results and financial position of both II-VI and Photop, providing a hypothetical view of the combined entity's financial standing as if the merger had occurred at an earlier point. This is essential for understanding the potential scale, revenue, and balance sheet implications of the merger and for making informed investment decisions.

Key Highlights

  • 1Amendment filed to provide required financial statements and pro forma information related to the Photop Technologies, Inc. merger.
  • 2Includes audited financial statements for Photop Technologies, Inc. for the twelve months ended December 31, 2009.
  • 3Presents unaudited pro forma condensed combined balance sheet for II-VI Incorporated as of December 31, 2009.
  • 4Provides unaudited pro forma condensed combined statement of earnings for II-VI Incorporated for the year ended June 30, 2009, and the six months ended December 31, 2009.
  • 5The merger of II-VI Cayman, Inc. with Photop Technologies, Inc. was completed as of January 4, 2010.
  • 6The filing incorporates by reference the merger agreement dated December 28, 2009.
  • 7This amendment supplements the original Form 8-K filed on January 6, 2010.

Frequently Asked Questions

This Form 8-K/A is an amendment to a prior filing to provide essential financial information, specifically the audited financial statements of the acquired company, Photop Technologies, Inc., and pro forma combined financial statements for II-VI Incorporated, which were required but not included in the original Form 8-K.

Investors can now access the audited financial statements for Photop Technologies, Inc. for the year ended December 31, 2009, and unaudited pro forma condensed combined financial statements for II-VI Incorporated reflecting the merger's impact as of December 31, 2009, and for specific periods in 2009.

By providing Photop's historical financials and pro forma combined statements, this filing allows investors to better assess the financial health of the acquired business and the projected financial picture of the combined entity post-merger, aiding in valuation and future performance expectations.

The merger was completed on January 4, 2010, with Photop Technologies, Inc. becoming a wholly-owned subsidiary of II-VI.