8-KOther EventsExhibits & Filings

ENTEGRIS INC 8-K Report, Corporate Update (Aug 11, 2009)

Filed August 11, 2009For Securities:ENTG

Summary

Entegris, Inc. (ENTG) filed this Form 8-K on August 11, 2009, to provide an update to its previously filed 2008 Annual Report on Form 10-K. The primary purpose of this filing is to reflect retrospective changes in the Company's business segments, effective in the first quarter of 2009, and the retrospective application of FASB Staff Position EITF No. 03-06-1 regarding the accounting for share-based payment instruments. These adjustments have been applied to prior periods, and the filing incorporates updated information in various sections of the 2008 10-K, including business descriptions, selected financial data, management's discussion and analysis, and financial statements. Investors should note that this 8-K filing primarily concerns accounting and reporting changes and does not report on any events occurring after March 2, 2009. The adjustments aim to provide a more accurate and consistent representation of Entegris's financial performance and operational structure, with prior periods restated to reflect the new segment alignment and the accounting treatment of participating securities. This report should be read in conjunction with the 2008 10-K and subsequent filings for a complete understanding of the Company's financial position.

Key Highlights

  • 1Entegris, Inc. is retrospectively updating its 2008 Form 10-K to reflect a realignment of its business segments, effective Q1 2009.
  • 2The filing also details the retrospective application of FASB Staff Position EITF No. 03-06-1, which affects the accounting for certain share-based payment instruments.
  • 3Prior financial periods have been adjusted to align with the new business segment structure and the accounting standard for participating securities.
  • 4Updated information regarding the Company's business, selected financial data, MD&A, and financial statements are included in the exhibits.
  • 5This 8-K filing serves as a supplement to the 2008 10-K and subsequent filings, clarifying accounting treatments rather than reporting new events after March 2, 2009.
  • 6The filing includes consent from independent registered public accounting firm, indicating auditor review of these adjustments.

Frequently Asked Questions

Entegris filed this Form 8-K to update its 2008 Annual Report on Form 10-K by retrospectively changing its business segment structure and applying a new accounting standard (FSP EITF No. 03-06-1) to prior periods. This ensures financial reporting accurately reflects the company's current operational structure and accounting practices.

Yes, the filing states that prior financial periods have been adjusted retrospectively to reflect the new business segment structure and the application of FSP EITF No. 03-06-1. This means that historical financial data presented will be restated to align with these changes.

No, this Form 8-K specifically clarifies that it does not report any events occurring after March 2, 2009. Its sole purpose is to provide accounting and reporting updates to the 2008 10-K filing.

The updated information is presented in the exhibits to this Form 8-K (Exhibits 99.1, 99.2, 99.3, and 99.4), which adjust specific sections of the original 2008 10-K, including business descriptions, selected financial data, Management's Discussion and Analysis, and financial statements.