Short answer
VIAVI SOLUTIONS INC. (VIAV) filed an 8-K current report with the SEC on August 5, 2026 reporting Item 2.02 (Results of Operations and Financial Condition), Item EX-99.1 (Exhibit EX-99.2). VIAVI revised non-GAAP reporting beginning fiscal 2026 Q4 to exclude employer payroll taxes tied to stock-based compensation.
VIAVI SOLUTIONS INC. 8-K event analysis
AI summary of each reported item and its exhibits
Item 2.02 · Results of Operations and Financial Condition
- VIAVI revised non-GAAP reporting beginning fiscal 2026 Q4 to exclude employer payroll taxes tied to stock-based compensation
- Prior-period non-GAAP measures and segment results recast, improving comparability under the new methodology
- Payroll taxes moved from segment results to “Other Items,” potentially altering segment performance trends
- U.S. GAAP results unchanged; revised non-GAAP EPS reconciliations furnished in Exhibit 99.2
Item EX-99.1 · Exhibit EX-99.2
- Q4 revenue $443.1M, up 52.5% YoY, with non-GAAP EPS $0.34, up 161.5%
- Network and Service Enablement drove growth, with Q4 revenue up 69.2% YoY to $353.9M
- FY2026 revenue $1.5B, up 40.0%, while non-GAAP operating margin expanded to 20.6% from 14.3%
- Q4 GAAP net income $32.7M versus $8.0M; FY2026 remained a $30.4M GAAP net loss
- Q1 FY2027 guidance: revenue $450M–$460M and non-GAAP EPS $0.40–$0.42
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