Business Context and Reporting Period
Company: Optical Cable Corporation (OCC)
Filing Type: Form 8-K (Current Report)
Report Date: December 6, 2012
Event: 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 is limited to the announcement of a dividend payment.
- Dividend Amount: $0.02 per share
- Record Date: December 17, 2012
- Payment Date: On or about December 21, 2012
Material Changes
The filing reports a corporate action (dividend declaration) rather than a change in financial performance compared to a prior period. No comparative financial data is provided in this document.
Guidance, Outlook, and Risks
The filing contains no management commentary, forward-looking guidance, risk factors, or discussion of contingencies. The sole purpose is to disclose the dividend event as required under Item 8.01 (Other Events).
Investor Verification Checklist
- Verify the ex-dividend date to determine eligibility for the $0.02 per share payment.
- Confirm the record date of December 17, 2012, for shareholder eligibility.
- Review the attached press release (Exhibit 99.1) for any additional context not included in the 8-K summary.
- Note that this filing does not contain updated financial statements or operational results.