8-K/AExhibits & Filings

Lumentum Holdings Inc. 8-K/A Report, Exhibit Filing (Feb 15, 2019)

Filed February 15, 2019For Securities:LITE

Summary

This 8-K Amendment filed by Lumentum Holdings Inc. on February 15, 2019, primarily serves to provide updated financial information related to the acquisition of Oclaro. Specifically, it includes the audited consolidated financial statements of Oclaro as of and for the year ended June 30, 2018, and its unaudited condensed consolidated financial statements as of and for the three months ended September 29, 2018. These filings are crucial for understanding the historical financial performance of the acquired entity as it integrates with Lumentum. Furthermore, the amendment presents unaudited pro forma condensed combined financial statements. These statements give investors a view of how Lumentum and Oclaro would have performed together for the six months ended December 29, 2018, and the year ended June 30, 2018, had the merger occurred earlier. This pro forma information is vital for assessing the potential financial impact and synergies of the Oclaro acquisition on Lumentum's combined business operations.

Key Highlights

  • 1Amendment to provide financial statements and pro forma information related to the Oclaro acquisition.
  • 2Includes audited consolidated financial statements of Oclaro for the year ended June 30, 2018.
  • 3Includes unaudited condensed consolidated financial statements of Oclaro for the three months ended September 29, 2018.
  • 4Presents unaudited pro forma condensed combined financial statements for Lumentum and Oclaro.
  • 5Pro forma statements reflect the merger as if it occurred on July 2, 2017, for the six months ended December 29, 2018, and the year ended June 30, 2018.
  • 6Exhibits include the consent of Oclaro's independent registered public accounting firm (Grant Thornton LLP).

Frequently Asked Questions

The primary purpose of this 8-K Amendment is to furnish the audited and unaudited financial statements of Oclaro, Inc., and to provide unaudited pro forma condensed combined financial information. This information is related to the acquisition of Oclaro by Lumentum Holdings Inc.

The filing includes Oclaro's audited consolidated financial statements for the fiscal year ended June 30, 2018, and its unaudited condensed consolidated financial statements for the three-month period ended September 29, 2018.

The unaudited pro forma condensed combined financial statements show the combined financial results of Lumentum and Oclaro as if the merger had occurred on an earlier date (July 2, 2017). This information is provided for the six-month period ended December 29, 2018, and the fiscal year ended June 30, 2018.

The filing incorporates by reference Oclaro's previous SEC filings, including its Annual Report on Form 10-K for the year ended June 30, 2018 (filed August 23, 2018) and its Quarterly Report on Form 10-Q for the three months ended September 29, 2018 (filed November 8, 2018).