Item 8.01. Other Events.



As previously disclosed in a Current Report on Form 8-K dated September 18,
2019, effective with the beginning of its 2020 fiscal year on July 1, 2019,
II-VI Incorporated (the "Company") began operating under two revised business
segments: Compound Semiconductors and Photonic Solutions. The primary effect of
this change was to combine what had been its Laser Solutions business segment
with what had been its Performance Materials business segment into a new
combined business segment called Compound Semiconductors.
The Company is filing information under Item 8.01 of this Current Report on Form
8-K/A (this "Form 8-K/A") to (i) provide investors with recast historical
information in the Company's financial reporting for periods prior to this
segment change, and (ii) incorporate by reference that recast historical
financial information into the Company's filings with the Securities and
Exchange Commission, including registration statements filed under the
Securities Act of 1933, as amended.
The following items from the Company's Annual Report on Form 10-K for the fiscal
year ended June 30, 2019 (the "2019 Form 10-K") are being revised and updated
from their previous presentation solely to reflect the Company's new segment
structure, as reflected in Exhibit 99.1 to this report:
•Part I, Item 1. Business;
•Part II, Item 7. Management's Discussion and Analysis of Financial Condition
and Results of Operations; and
•Part II, Item 8. Financial Statements and Supplementary Data.
Except for minor, non-substantive revisions, only the following notes to the
consolidated financial statements have been revised from their previous
presentation:
•Note 1 - Nature of Business and Summary of Significant Accounting Policies;
•Note 3 - Acquisitions;
•Note 5 - Revenue from Contracts with Customers;
•Note 8 - Goodwill and Other Intangible Assets; and
•Note 14 - Segment and Geographic Reporting.
The changes referred to above had no impact on the Company's historical
consolidated financial position, results of operations or cash flows, and the
recast financial information contained in Exhibit 99.1 to this Form 8-K/A do not
represent a restatement of previously issued financial statements.
Also included in Exhibit 99.1 is the report of Ernst & Young LLP, our
independent registered public accounting firm, on the consolidated financial
statements, which is unchanged from the report included in the 2019 Form 10-K,
other than the dual date to include the recast and reissuance of the
consolidated financial statement footnote information.
This Form 8-K/A does not modify or update other 2019 Form 10-K information in
any way, nor does it reflect any subsequent information or events, other than as
required to reflect the change in segments as described above.

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The information in this Form 8-K/A, including Exhibit 99.1, should be read in
conjunction with the 2019 Form 10-K and any other documents filed by the Company
pursuant to the Securities Exchange Act of 1934, as amended, subsequent to
August 16, 2019, which are incorporated herein by reference.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits
23.1   Consent of Ernst & Young LLP.   (incorporated herein by reference to
Exhibit 23.1 to II-VI's Current
Report on Form 8-K (File No. 000-16195) filed on June 29, 2020).

99.1 Revised Part I, Item 1. "Business," Part II, Item 7. "Management's Discussion and Analysis of Financial Condition and Results of Operations," and Part II, Item 8. "Financial Statements and Supplementary Data" of II-VI Incorporated's Annual Report on Form 10-K for the year ended June 30, 2019. 101.INS Inline XBRL Instance Document - the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document. 101.SCH Inline XBRL Taxonomy Extension Schema Document. 101.CAL Inline XBRL Taxonomy Extension Calculation Linkbase Document. 101.DEF Inline XBRL Taxonomy Extension Definition Linkbase Document. 101.LAB Inline XBRL Taxonomy Extension Label Linkbase Document. 101.PRE Inline XBRL Taxonomy Extension Presentation Linkbase Document. 104 Cover Page Interactive Data File - the cover page interactive data file does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document.

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