Penguin Solutions, Inc. current report, 28 September 2017

SEC Filing Summary: SMART Global Holdings, Inc.

Business Context and Reporting Period

This Form 8-K was filed by SMART Global Holdings, Inc. (not Penguin Solutions, Inc.) on September 28, 2017. The report announces the financial results for the fourth fiscal quarter and the full fiscal year ended August 25, 2017. The registrant is incorporated in the Cayman Islands and is designated as an emerging growth company.

Key Financial Metrics

The filing text does not provide specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. These metrics are contained within the attached press release (Exhibit 99.1), which is incorporated by reference but not reproduced in this document. The Company utilizes non-GAAP financial measures in its reporting, with reconciliations to GAAP measures provided in the press release.

Material Changes

The filing does not detail specific material changes versus prior periods. It serves as a notification that results for the period ended August 25, 2017, have been issued and a conference call will be held.

Guidance, Outlook, and Risks

The filing does not contain explicit guidance, outlook, or risk factors within the text of the 8-K itself. Management commentary and forward-looking statements are expected to be delivered during the conference call and are detailed in the attached press release. The filing notes that the non-GAAP information is furnished under Item 2.02 and is not deemed "filed" for purposes of Section 18 of the Exchange Act.

Investor Verification Checklist

  • Verify the specific revenue and net income figures in the attached press release (Exhibit 99.1).
  • Review the reconciliation of non-GAAP financial measures to GAAP measures provided in the press release.
  • Confirm the details of the conference call regarding the fiscal year ended August 25, 2017.
  • Note the discrepancy between the requested company name (Penguin Solutions, Inc.) and the actual registrant (SMART Global Holdings, Inc.).