Coherent said it began operating as two revised business segments, Datacenter & Communications and Industrial, starting on July 1, 2025 of fiscal year 2026.

8-KOther EventsFiled Dec 16, 2025Period of report Dec 16, 2025Summary published (UTC) Oct 12, 2026

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Coherent said it began operating as two revised business segments, Datacenter & Communications and Industrial, starting on July 1, 2025 of fiscal year 2026.
The company said it is filing this 8-K under Item 8.01 to provide investors with recast historical financial information for periods prior to the segment change and to include it by reference in SEC filings, including registration statements.
Coherent said it amended Item 1 (Business), Item 7 (MD&A) and Item 8 (Financial Statements) of its fiscal 2025 Form 10-K to reflect the new segment structure. It added that Notes 1, 3, 6, 14, 20 and 21 were amended, except for minor revisions.
The company said this change had no impact on historical consolidated financial position, results of operations or cash flows and does not constitute a restatement of previously issued financial statements. The report from Ernst & Young LLP is the same as the report in the fiscal 2025 Form 10-K, except for a dual date.

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Analysis scope · Filing bodyWe analyzed the filing body and confirmed exhibits. This is not a review of other exhibits, investor presentations or the full earnings call.

Reorganization into two business segments beginning in fiscal 2026

Coherent said it began operating as two revised business segments, Datacenter & Communications and Industrial, starting on July 1, 2025 of fiscal year 2026.

Source · Based on the filing body and exhibits

Recast historical financial information provided prior to segment change

The company said it is filing this 8-K under Item 8.01 to provide investors with recast historical financial information for periods prior to the segment change and to include it by reference in SEC filings, including registration statements.

Source · Based on the filing body and exhibits

Items 1, 7, 8 and 6 notes amended in fiscal 2025 Form 10-K

Coherent said it amended Item 1 (Business), Item 7 (MD&A) and Item 8 (Financial Statements) of its fiscal 2025 Form 10-K to reflect the new segment structure. It added that Notes 1, 3, 6, 14, 20 and 21 were amended, except for minor revisions.

Source · Based on the filing body and exhibits

Recast with no impact on financial position, results of operations or cash flows

The company said this change had no impact on historical consolidated financial position, results of operations or cash flows and does not constitute a restatement of previously issued financial statements. The report from Ernst & Young LLP is the same as the report in the fiscal 2025 Form 10-K, except for a dual date.

Source · Based on the filing body and exhibits

AI summarized the filing and translated the summary into English; it may differ from the original. For reference only, not investment advice. AI translated the published Korean report into English. Figures are copied as filed, not recalculated.

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