Business Context and Reporting Period
Company: Open Text Corporation
Filing Type: Form 8-K (Current Report)
Date of Report: March 2, 2009
Context: This filing serves as a notification of the Company's participation in the voluntary XBRL (Extensible Business Reporting Language) program under Item 401 of Regulation S-T. It does not report new operational events or financial results for the date of filing.
Key Financial Metrics
This Form 8-K does not contain new financial data, revenue figures, profit margins, cash flow statements, or debt levels. It references previously filed financial information from the Quarterly Report on Form 10-Q for the quarter ended September 30, 2008, which was filed on November 5, 2008. The referenced data includes:
- Condensed Consolidated Balance Sheets as of September 30, 2008, and June 30, 2008.
- Condensed Consolidated Statements of Income for the three months ended September 30, 2008, and 2007.
- Condensed Consolidated Statements of Cash Flows for the three months ended September 30, 2008, and 2007.
Note: The filing explicitly states that the financial information contained in the XBRL documents is unaudited and not the official publicly filed financial statements.
Material Changes
No material changes to financial performance, operations, or corporate structure are reported in this document. The filing is procedural, intended to test XBRL format and technology.
Guidance, Outlook, and Risks
Management Commentary: Management advises investors to continue relying on the official filed version of the Company's Quarterly Report on Form 10-Q for the three months ended September 30, 2008, rather than the XBRL data submitted in this report for investment decisions.
Legal Status: Pursuant to Rule 402 of Regulation S-T, the information in this report, including Exhibit 100, is not deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934 and shall not be incorporated by reference into other filings unless expressly set forth by specific reference.
Investor Verification Checklist
- Verify the official Form 10-Q filed on November 5, 2008, for audited or official unaudited financial statements for the quarter ended September 30, 2008.
- Confirm that the XBRL data in Exhibit 100 is for testing purposes only and should not be used as the primary source for financial analysis.
- Review the official Form 10-Q for any material changes or risks not covered in this procedural 8-K filing.