Item 8.01. Other Events.
As previously disclosed in a Current Report on Form 8-K datedSeptember 18, 2019 , effective with the beginning of its 2020 fiscal year onJuly 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 theSecurities 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 endedJune 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 ofErnst & 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. -------------------------------------------------------------------------------- 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 toAugust 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 toII-VI's Current Report on Form 8-K (File No. 000-16195) filed onJune 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
--------------------------------------------------------------------------------
© Edgar Online, source