Summary
Western Digital Corporation (WDC) filed an 8-K on December 21, 2016, primarily to provide updated financial information related to its acquisition of SanDisk Corporation and its previously issued senior unsecured notes. The company is preparing to file a Registration Statement on Form S-4 to offer an exchange of its existing $3.35 billion senior unsecured notes due 2024 for new registered exchange notes. This filing includes condensed consolidating financial information for guarantor and non-guarantor subsidiaries, as well as unaudited pro forma combined statements of income reflecting the SanDisk acquisition for the fiscal year ended July 1, 2016. Investors should note that this report supplements, rather than replaces, previously filed financial statements. The key purpose is to satisfy SEC disclosure requirements for the planned exchange offer of the senior notes and to offer a pro forma view of the combined entity's performance post-SanDisk acquisition. The company emphasizes that this 8-K should be read in conjunction with its prior filings, specifically the Form 10-K for fiscal year 2016 and the Form 10-Q for the quarter ended September 30, 2016.
Key Highlights
- 1Western Digital is preparing an exchange offer for its $3.35 billion senior unsecured notes due 2024, seeking to register these notes under the Securities Act via a Form S-4 filing.
- 2The 8-K provides updated condensed consolidating financial information for guarantor and non-guarantor subsidiaries related to these senior notes.
- 3An unaudited pro forma condensed combined statement of income for fiscal year 2016, reflecting the impact of the SanDisk acquisition, is included.
- 4The filing supplements previously filed financial statements from the 2016 10-K and the Q3 2017 10-Q, adding specific notes (Note 20 and Note 16, respectively) regarding subsidiary financial information.
- 5This report requires careful consideration alongside WDC's prior SEC filings as it provides supplementary, not standalone, financial data.
- 6The primary objective is to fulfill regulatory requirements for the note exchange offer and to present a pro forma view of the company post-SanDisk integration.