SEC Filing Summary: Open Text Corporation (Form 8-K)
Business Context and Reporting Period
This Current Report on Form 8-K was filed by Open Text Corporation on April 6, 2009. The 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. The report references financial data from the company's Quarterly Report on Form 10-Q for the quarter ended December 31, 2008, which was originally filed on February 4, 2009.
Key Financial Metrics
This filing does not contain specific financial figures such as revenue, profit, cash flow, margins, debt, or liquidity. Instead, it lists the following financial statements as being included in the attached XBRL exhibit (Exhibit 100):
- Condensed Consolidated Balance Sheets as of December 31, 2008, and June 30, 2008.
- Condensed Consolidated Statements of Income for the three and six months ended December 31, 2008, and 2007.
- Condensed Consolidated Statements of Cash Flows for the six months ended December 31, 2008, and 2007.
The filing explicitly states that the financial information contained in the XBRL documents is unaudited and is not the official publicly filed financial statement.
Material Changes
The filing does not report any material changes in financial performance, operations, or corporate structure. The sole event reported is the submission of XBRL-formatted data for testing purposes.
Guidance, Outlook, and Risks
There is no management commentary, forward-looking guidance, or discussion of risks and contingencies within this specific 8-K filing. The document includes a cautionary note advising investors to rely on the official filed version of the Form 10-Q for investment decisions rather than the XBRL test data. Furthermore, pursuant to Rule 402 of Regulation S-T, the information in this report is not deemed "filed" for purposes of Section 18 of the Exchange Act and shall not be incorporated by reference into other filings unless expressly stated.
Investor Verification Checklist
- Verify the official Form 10-Q filed on February 4, 2009, for audited or official unaudited financial figures.
- 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.
- Note that this filing does not constitute a new disclosure of financial results or material corporate events.