Summary
This 8-K/A filing from General Dynamics Corporation (GD) primarily serves to amend a previous 8-K filing and provide crucial financial information related to the acquisition of CSRA Inc. The core purpose is to furnish investors with the necessary historical audited and unaudited financial statements of CSRA, along with pro forma combined financial data. This ensures transparency and allows stakeholders to fully assess the financial impact of the CSRA acquisition on General Dynamics. The filing details the specific financial statements included as exhibits, such as CSRA's audited balance sheet and statements of operations for the year ended March 31, 2017, and unaudited statements for the nine months ended December 29, 2017. It also presents unaudited pro forma condensed combined financial statements of both entities as of and for the year ended December 31, 2017. Investors should review these documents to understand the standalone financial health of CSRA prior to the acquisition and the expected combined financial picture.
Key Highlights
- 1General Dynamics Corporation (GD) filed an 8-K/A to provide financial statements and pro forma information for the acquisition of CSRA Inc.
- 2Audited financial statements for CSRA as of March 31, 2017, and for the fiscal year then ended are included.
- 3Unaudited financial statements for CSRA for the nine months ended December 29, 2017, are also provided.
- 4Unaudited pro forma condensed combined financial statements for GD and CSRA as of December 31, 2017, and for the year then ended are included.
- 5The filing incorporates by reference financial information previously filed by CSRA Inc. in its own SEC filings.
- 6CSRA adopted ASU No. 2017-07 regarding retirement benefits, which impacts presentation but not net earnings.
- 7This filing is essential for a comprehensive understanding of the financial implications of the CSRA acquisition.