Business Context and Reporting Period
This Form 8-K Current Report was filed by Lumentum Holdings Inc. on December 29, 2025. The filing addresses corporate governance changes under Item 5.02 regarding the departure of a senior officer and the appointment of a successor.
Key Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on personnel changes and contains no financial performance data.
Material Changes
The primary material change reported is the planned retirement of Matthew Sepe, Chief Accounting Officer and Senior Vice President, Finance. Mr. Sepe will step down as Chief Accounting Officer effective on the later of February 6, 2026, or the filing date of the Company's Form 10-Q for the quarter ended December 27, 2025. He will remain as Senior Vice President, Finance until his retirement in fall 2026.
Guidance, Outlook, and Management Commentary
The Board has appointed Eric Chang as the new Chief Accounting Officer, effective upon the date Mr. Sepe steps down. Mr. Chang, 52, recently joined the Company as Senior Vice President, Finance. His background includes serving as CFO of Digilens, Inc., and holding senior finance roles at Edgio, Inc., Summit Interconnect, Inc., and Aviat Networks, Inc. He is a certified public accountant with prior experience at Ernst & Young LLP and PricewaterhouseCoopers LLP. The filing states that Mr. Chang's compensation is not expected to change in connection with this appointment.
Important Facts for Investor Verification
- Confirmation of the exact "Effective Date" for the Chief Accounting Officer transition once the Q4 2025 Form 10-Q is filed.
- Verification of any potential changes to the Company's internal financial controls during the transition period between officers.
- Review of the standard form of indemnification agreement entered into by Mr. Chang.