Business Context and Reporting Period
Company: Air Products & Chemicals, Inc.
Filing Type: Form 8-K (Current Report)
Date of Report: October 16, 2008
Reporting Period Referenced: The filing references the Company's Quarterly Report on Form 10-Q for the quarter ended June 30, 2008 (Q3 2008), which was originally filed on July 25, 2008.
Key Financial Metrics
This Form 8-K does not contain specific financial data values (e.g., revenue, profit, cash flow, margins, debt, or liquidity figures). Instead, it serves as a vehicle to submit the financial statements from the Q3 2008 10-Q in XBRL (Extensible Business Reporting Language) format.
The attached XBRL documents include:
- Consolidated Income Statements for the three and nine months ended June 30, 2008 and 2007.
- Consolidated Balance Sheets as of June 30, 2008 and September 30, 2007.
- Consolidated Statements of Cash Flows for the nine months ended June 30, 2008 and 2007.
- Consolidated Comprehensive Income Statements for the three and nine months ended June 30, 2008 and 2007.
- Notes to Consolidated Financial Statements.
Material Changes
The filing text does not report any material changes in financial performance or operations. The sole purpose of this report is to comply with the SEC's voluntary XBRL filing program by providing machine-readable versions of previously filed financial statements.
Guidance, Outlook, and Risks
Management Commentary and Risks: The filing explicitly states that the information contained in the XBRL documents is unaudited and is not the official publicly filed financial statement of the Company. Management advises that the purpose of this submission is to test the related format and technology.
Investor Warning: Investors are instructed to continue to rely on the official filed version of the furnished documents (the July 25, 2008 Form 10-Q) and not to rely on the information in this Current Report on Form 8-K or Exhibit 100 for making investment decisions.
Legal Status: In accordance with Rule 402 of Regulation S-T, the information in this report shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934 and shall not be incorporated by reference into any registration statement unless expressly set forth by specific reference.
Important Facts for Investors to Verify
- Verify the official financial figures in the Form 10-Q filed on July 25, 2008, rather than relying on the XBRL data in this 8-K.
- Confirm that the XBRL data is unaudited and intended for format testing purposes only.
- Note that this filing does not constitute a new disclosure of financial results or material events.