SEC Filing Summary: SMART Global Holdings, Inc.
Business Context and Reporting Period
This Form 8-K was filed by SMART Global Holdings, Inc. (not Penguin Solutions, Inc.) on June 21, 2018. The filing reports the financial results for the third quarter of fiscal 2018, which ended on May 25, 2018. The Company is incorporated in the Cayman Islands and is designated as an emerging growth company.
Key Financial Metrics
The filing text does not provide specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. These figures are contained within the attached press release (Exhibit 99.1), which is incorporated by reference but not reproduced in the provided text. The Company utilizes non-GAAP financial measures in its reporting, with reconciliations to GAAP measures included in the press release.
Material Changes
The filing does not detail specific material changes versus the prior comparable period. It serves as a notification that results for the quarter ended May 25, 2018, have been announced via a press release and conference call.
Guidance, Outlook, and Risks
The filing references a press release and conference call for management commentary and outlook but does not contain specific guidance, risk factors, or details on contingencies within the text provided. The document explicitly states that the non-GAAP information furnished is not deemed "filed" for purposes of Section 18 of the Exchange Act.
Investor Verification Checklist
- Review Exhibit 99.1 (Press Release) for specific Q3 fiscal 2018 revenue and earnings figures.
- Examine the reconciliation of non-GAAP to GAAP financial measures in the press release.
- Verify the Company's emerging growth company status and any related accounting election impacts.
- Confirm the exact fiscal quarter end date (May 25, 2018) when comparing to prior periods.