The company said it completed its acquisition of Cloud Light Optoelectronics Limited through a merger on November 7, 2023, and that this Amendment No. 1 was filed to provide the financial statements and pro forma financial information under Item 9.01.

1. 01

   The company said it completed its acquisition of Cloud Light Optoelectronics Limited through a merger on November 7, 2023, and that this Amendment No. 1 was filed to provide the financial statements and pro forma financial information under Item 9.01.

2. 02

   The company said the purchase price for Cloud Light is US$750,000,000 and that customary working capital adjustments apply. The attached consolidated financial statements for the year ended March 31, 2023 carry a qualified opinion over the omission of comparative financial information.

3. 03

   Lumentum reported that Cloud Light's revenue for the year ended March 31, 2023 was HK$1,417,401,598, its gross profit was HK$323,024,016, and its annual profit was HK$105,955,182. The amounts are in Hong Kong dollars.

4. 04

   The company reported that Cloud Light's net cash generated from operating activities was HK$322,555,528 for the year ended March 31, 2023, and that its cash and cash equivalents were HK$532,948,373 as of March 31, 2023. The amounts are in Hong Kong dollars.

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