Business Context and Reporting Period
This Form 6-K was filed by Stratasys Ltd. on September 3, 2013. The filing provides historical and pro-forma financial information regarding Objet Ltd., the former name of Stratasys, following a merger consummated on December 1, 2012. For accounting purposes, Objet is treated as the acquired company. The report includes unaudited consolidated financial statements for Objet for the nine-month periods ended September 30, 2012, and 2011, as well as unaudited pro forma condensed combined statements of operations for the year ended December 31, 2012.
Key Financial Metrics
The filing text does not provide specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. The document serves as a cover report incorporating financial data contained in the attached exhibits (Exhibit 99.1 and Exhibit 99.2) rather than presenting the figures directly in the narrative.
Material Changes
The primary material change disclosed is the completion of the merger between Objet Ltd. and Stratasys, Inc. on December 1, 2012. As a result of this transaction, Objet's name was changed to Stratasys Ltd., and Stratasys, Inc. became a wholly-owned subsidiary of the surviving entity. The filing presents pro forma data to illustrate the combined financial results as if the merger had occurred on January 1, 2012.
Guidance, Outlook, and Risks
The filing text does not contain management commentary, forward-looking guidance, specific risk factors, or details on contingencies. The document focuses solely on the regulatory requirement to provide historical and pro-forma financial information under Regulation S-X for the merger.
Investor Verification Checklist
- Review Exhibit 99.1 for the specific unaudited consolidated financial statements of Objet for the nine months ended September 30, 2012, and 2011.
- Examine Exhibit 99.2 for the unaudited pro forma condensed combined statements of operations for the year ended December 31, 2012.
- Verify the accounting treatment of the merger where Objet is considered the acquired company.
- Confirm that the financial data is incorporated by reference into the registrant's Registration Statement on Form S-8 (File No. 333-185240).