Business Context and Reporting Period
This Form 6-K was filed by Brookfield Business Partners L.P. and Brookfield Business Corporation on May 3, 2022, covering the month of April 2022. The filing serves to incorporate specific financial exhibits by reference into the registrants' registration statements on Form F-3.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity for the reporting period. Instead, it lists exhibits containing financial statements for specific business units and pro forma data:
- Lottery Business: Audited combined financial statements as of December 31, 2021, and 2020, and for the three years ended December 31, 2021.
- CDK Global Inc.: Audited consolidated financial statements as of June 30, 2021, and 2020, and for the three years ended June 30, 2021.
- CDK Global Inc. (Unaudited): Consolidated financial statements as of December 31, 2021, and June 30, 2021, and for the three and six months ended December 31, 2021, and 2020.
- Pro Forma Data: Unaudited pro forma financial statements of Brookfield Business Partners L.P. as of and for the year ended December 31, 2021.
Material Changes
The filing text does not explicitly detail material changes versus prior periods. It references the inclusion of audited and unaudited statements for the Lottery Business (a carve-out from Scientific Games Corporation) and CDK Global Inc., indicating recent corporate actions or acquisitions relevant to the financial reporting.
Guidance, Outlook, and Risks
The filing text does not contain management commentary, forward-looking guidance, specific risk factors, or contingencies. The document is a procedural filing to attach financial exhibits to existing registration statements.
Investor Verification Checklist
- Review Exhibit 99.1 for the audited financial performance of the Lottery Business carve-out.
- Examine Exhibit 99.2 and 99.3 for the historical and recent unaudited performance of CDK Global Inc.
- Analyze Exhibit 99.4 for the unaudited pro forma financial impact on Brookfield Business Partners L.P. as of December 31, 2021.
- Verify the incorporation of these exhibits into the Form F-3 registration statements (File Nos. 333-251316 and 333-258765).