SEC Filing Summary: Suburban Propane Partners, L.P.
Business Context and Reporting Period
This Form 8-K was filed by Suburban Propane Partners, L.P. on December 1, 2004. The report addresses an adjustment to the company's previously released Fiscal 2004 Fourth Quarter and Year-End financial results.
Key Financial Metrics
The filing text does not provide specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. The report focuses exclusively on the announcement of a non-cash pension charge that necessitated a revision of prior earnings figures.
Material Changes
- Earnings Adjustment: The company announced an adjustment to its Fiscal 2004 Fourth Quarter and Year-End financial results.
- Reason for Change: The adjustment reflects the recognition of a non-cash pension charge.
Guidance, Outlook, and Risks
The filing does not contain updated guidance, forward-looking outlook statements, or a detailed discussion of risks beyond the specific impact of the pension charge on historical earnings. The primary disclosure is the correction of past financial data.
Investor Verification Checklist
- Verify the specific dollar amount of the non-cash pension charge in the attached Press Release (Exhibit 99.1).
- Review the revised Fiscal 2004 Fourth Quarter and Year-End earnings per share and net income figures.
- Confirm the impact of this charge on the company's distributable cash flow and partnership distributions.