Coherent CORP. 8-K Filing

Ticker: COHR · Form: 8-K · Filed: Dec 16, 2025 · CIK: 820318

Sentiment: neutral

Filing Stats: 878 words · 4 min read · ~3 pages · Grade level 12 · Accepted 2025-12-16 16:05:10

Filing Documents

01. Other Events

Item 8.01. Other Events. As previously disclosed in a Current Report on Form 10-K dated August 15, 2025, effective with the beginning of its 2026 fiscal year on July 1, 2025, Coherent Corp. (the "Company") began operating under two revised business segments: Datacenter & Communications; and Industrial. The Company's businesses are organized and managed under two segments based on similarities in products and services. The Company is filing information under Item 8.01 of this Current Report on Form 8-K (this "Form 8-K") to (i) provide investors with recast historical financial information for periods prior to the segment change, and (ii) incorporate by reference that recast historical financial information into the Company's filings with the Securities and Exchange Commission, including registration statements filed under the Securities Act of 1933, as amended. The following items from the Company's Annual Report on Form 10-K for the fiscal year ended June 30, 2025 (the "2025 Form 10-K") are being revised and updated from their previous presentation solely to reflect the Company's new segment structure, as reflected in Exhibit 99.1 to this Form 8-K:

, Item 1. Business

Part I, Item 1. Business

, Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations and

Part II, Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations and

, Item 8. Financial Statements and Supplementary Data

Part II, Item 8. Financial Statements and Supplementary Data. Except for minor, non-substantive revisions, only the following notes to the consolidated financial statements have been revised from their previous presentation: Note 1 - Nature of Business and Summary of Significant Accounting Policies Note 3 - Revenue from Contracts with Customers Note 6 - Goodwill and Other Intangible Assets Note 14 - Segment and Geographic Reporting Note 20 - Restructuring Plans; and Note 21 - Assets Held-for-Sale. The changes referred to above had no impact on the Company's historical consolidated financial position, results of operations or cash flows, and the recast financial information contained in Exhibit 99.1 to this Form 8-K does not represent a restatement of previously issued financial statements. Also included in Exhibit 99.1 is the report of Ernst & Young LLP, our independent registered public accounting firm, on the consolidated financial statements, which is unchanged from the report included in the 2025 Form 10-K, other than the dual date to include the recast and reissuance of the consolidated financial statement footnote information. This Form 8-K does not modify or update other 2025 Form 10-K information in any way, nor does it reflect any subsequent information or events, other than as required to reflect the change in segments as described above. The information in this Form 8-K, including Exhibit 99.1, should be read in conjunction with the 2025 Form 10-K and any other documents filed by the Company pursuant to the Securities Exchange Act of 1934, as amended, subsequent to August 15, 2025, which are incorporated herein by reference.

01. Financial Statements and Exhibits

Item 9.01. Financial Statements and Exhibits. (d) Exhibits 23.01 Consent of Ernst & Young, LLP. 99.1 Revised Part I, Item 1. "Business," Part II, Item 7. "Management's Discussion and Analysis of Financial Condition and Results of Operations," and Part II, Item 8. "Financial Statements and Supplementary Data" of Coherent Corp.'s Annual Report on Form 10-K for the year ended June 30, 2025. 104 Cover Page Interactive Data File (embedded within the Inline XBRL document). SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. Coherent Corp. Date: December 16, 2025 By: /s/ Sherri Luther Sherri Luther Chief Financial Officer and Treasurer

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