8-K/AExhibits & Filings

COHERENT CORP. 8-K/A Report, Exhibit Filing (Dec 9, 2019)

Filed December 9, 2019For Securities:COHR

Summary

This 8-K filing from Coherent Corp. (COHR) primarily serves to report the inclusion of financial statements and pro forma information related to its acquisition of Finisar Corporation. Investors should note that the detailed audited financial statements for Finisar for the fiscal years ending April 28, 2019, April 29, 2018, and April 30, 2017, along with interim financials for the periods ending July 28, 2019, and July 29, 2018, are incorporated by reference from Finisar's previous SEC filings. Furthermore, the filing includes unaudited pro forma condensed combined financial statements as of June 30, 2019, and for the year then ended. These pro forma statements provide a look at how the combined entity would have appeared financially. Investors will need to consult the referenced Finisar filings and the pro forma information provided in Exhibit 99.4 to fully assess the financial impact of this significant acquisition.

Key Highlights

  • 1Inclusion of audited financial statements for Finisar Corporation for fiscal years ending April 28, 2019, April 29, 2018, and April 30, 2017, incorporated by reference.
  • 2Inclusion of unaudited interim financial statements for Finisar Corporation for the three months ended July 28, 2019, and July 29, 2018, incorporated by reference.
  • 3Filing of unaudited pro forma condensed combined balance sheet for Coherent Corp. and Finisar as of June 30, 2019.
  • 4Filing of unaudited pro forma condensed combined statements of earnings for Coherent Corp. and Finisar for the year ended June 30, 2019.
  • 5References to key transaction documents including the Agreement and Plan of Merger and credit agreements.
  • 6Incorporation by reference of previously filed documents related to Finisar's financial health and operational agreements.

Frequently Asked Questions

The primary purpose of this 8-K filing is to provide investors with access to the financial statements and pro forma information related to the acquisition of Finisar Corporation. It incorporates by reference detailed financial data from Finisar's previous filings and presents pro forma combined financial statements for the merged entities.

The audited financial statements for Finisar Corporation for the fiscal years ending April 28, 2019, April 29, 2018, and April 30, 2017, as well as interim statements for the periods ending July 28, 2019, and July 29, 2018, are incorporated by reference from Finisar's prior Form 10-K and 10-Q filings, specifically as Exhibits 99.2 and 99.3.

The pro forma condensed combined financial information (Exhibit 99.4) presents a hypothetical view of the combined financial position and results of operations of Coherent Corp. and Finisar as if the acquisition had occurred at an earlier date. This helps investors understand the potential financial impact of the merger on the combined entity.

No, this specific 8-K filing does not contain the full consolidated financial results of the combined company after the acquisition has been fully integrated. Instead, it provides historical financial statements of Finisar and pro forma combined statements. Investors will need to refer to future Coherent Corp. filings (e.g., subsequent 10-Q and 10-K reports) for the ongoing financial performance of the combined entity.