SEC Filing Summary: Form 8-K
Business Context and Reporting Period
Company: SMART Global Holdings, Inc. (Note: Input metadata referenced "Penguin Solutions, Inc.", but the filing text identifies the registrant as SMART Global Holdings, Inc.)
Filing Date: March 22, 2018
Reporting Period: Second quarter of fiscal 2018 ended February 23, 2018
Event: Announcement of financial results via press release and conference call.
Key Financial Metrics
This Form 8-K serves as a notification of results and does not contain specific numerical data for revenue, profit, cash flow, margins, debt, or liquidity within the text provided. The filing states that the Company refers to non-GAAP financial information in the attached press release (Exhibit 99.1), which includes a reconciliation to GAAP measures. Specific values are not present in this document.
Material Changes
The filing does not detail specific material changes versus the prior comparable period. It only confirms the issuance of results for the quarter ended February 23, 2018.
Guidance, Outlook, and Risks
Management Commentary: The Company issued a press release and held a conference call to discuss results.
Non-GAAP Measures: The Company utilizes non-GAAP financial measures in its reporting, with reconciliations provided in the attached press release.
Legal Status: The information furnished under Item 2.02 is not deemed "filed" for purposes of Section 18 of the Exchange Act and is not incorporated by reference except as expressly set forth.
Investor Verification Checklist
- Review Exhibit 99.1 (Press Release) for specific revenue, profit, and cash flow figures.
- Examine the reconciliation of non-GAAP to GAAP financial measures provided in the press release.
- Verify the company name discrepancy between the request metadata ("Penguin Solutions, Inc.") and the filing text ("SMART Global Holdings, Inc.").
- Confirm the fiscal quarter end date of February 23, 2018, for accurate period comparison.