OPTICAL CABLE CORP current report, Q2 FY2014

Business Context and Reporting Period

Company: Optical Cable Corporation (OCC)

Filing Type: Form 8-K (Current Report)

Date of Report: April 16, 2014

Event Reported: Declaration of a cash dividend by the Board of Directors.

Key Financial Metrics

This filing does not report revenue, profit, cash flow, margins, debt, or liquidity metrics. The document solely addresses a corporate action regarding shareholder distributions.

Dividend Details:

  • Amount: $0.02 per share
  • Record Date: April 28, 2014
  • Payment Date: On or about May 15, 2014

Material Changes

The filing does not disclose material changes to financial performance or operations compared to prior periods. The only reported event is the declaration of the quarterly dividend.

Guidance, Outlook, and Risks

The filing contains no management commentary, forward-looking guidance, risk factors, or contingencies. It is a procedural report of a dividend declaration.

Investor Verification Checklist

  • Verify the record date of April 28, 2014, to confirm eligibility for the $0.02 per share dividend.
  • Confirm the expected payment date of May 15, 2014.
  • Review the attached press release (Exhibit 99.1) for any additional context not included in the summary text.