Amended Current Report Filing (8-k/a)
26 Giugno 2013 - 10:45PM
Edgar (US Regulatory)
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
Amendment No. 2
CURRENT
REPORT
Pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934
Date of Report (Date of earliest
event reported): April 12, 2013
Mandalay
Digital Group, Inc.
(Exact name of registrant as specified in its charter)
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Delaware
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000-10039
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22-2267658
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(State or other Jurisdiction
of Incorporation)
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(Commission
File Number)
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(IRS Employer
Identification No.)
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2811 Cahuenga Blvd. West
Los Angeles, CA
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90068
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(Address of Principal Executive Offices)
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(Zip Code)
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Registrants telephone number, including area code: 323-472-5461
(Former name or former address, if changed since last report)
4751 Wilshire Boulevard, Third Floor
Los Angeles, CA 90068
Check the appropriate box below
if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
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Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
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Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
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Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
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Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
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EXPLANATORY NOTE
This Current Report on Form 8-K/A (this Amendment No. 2) is being filed to amend and supplement Item 9.01
Financial Statements and Exhibits, included in the initial report on Form 8-K filed by Mandalay Digital Group, Inc. (the Company) on April 12, 2013, as amended by that certain Amendment No. 1 to such report on Form
8-K/A filed by the Company on April 17, 2013 (together, the Initial Filing), to include the required audited and unaudited combined financial statements of Mirror Image International Holdings Pty Ltd and its wholly owned subsidiary
Mirror Image Access (Australia) Pty Ltd, as well as MIA Technology Pty Ltd (collectively, Mirror Image International Holdings Pty Ltd), pursuant to Rule 3-05(b) of Regulation S-X, and the unaudited pro forma combined financial
statements for the combined Company and Mirror Image International Holdings Pty Ltd pursuant to Article 11 of Regulation S-X. The required audited and unaudited combined financial statements and unaudited pro forma combined financial statements
are filed as exhibits to this Amendment No. 2 under Item 9.01.
The information previously reported on the Initial
Filing is incorporated by reference into this Amendment No. 2. The other items to the Initial Filing further remain unchanged and are not amended hereby.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
(a)
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Financial statements of businesses acquired.
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The audited combined financial statements of Mirror Image International Holdings Pty Ltd for the years ended March 31, 2013 and 2012, including the notes to such financial statements and the report
of independent auditors thereon, are filed as Exhibit 99.1 to this Amendment No. 2 and incorporated into this Item 9.01(a) by reference.
(b)
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Pro forma financial information.
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The
unaudited pro forma combined balance sheet presents the accounts of the Company and Mirror Image International Holdings Pty Ltd as if the acquisition of Mirror Image International Holdings Pty Ltd by the Company occurred on March 31, 2013. The
unaudited pro forma combined statement of operations presents the accounts of the Company and Mirror Image International Holdings Pty Ltd for the year ended March 31, 2013 as if the acquisition had occurred on April 1, 2012. For accounting
purposes, the transaction is being accounted for as an acquisition of a business. The Companys unaudited pro forma financial statements are filed as Exhibit 99.2 to this Amendment No. 2 and are incorporated into this Item 9.01(b) by
reference.
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99.1
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Combined Balance Sheets of Mirror Image International Holdings Pty Ltd as of March 31, 2013 and 2012 and the related Combined Statement of Operations and Other Comprehensive
Loss, Combined Statement of Stockholders Equity and Combined Statements of Cash Flows for the years ended March 31, 2013 and 2012.
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99.2
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Unaudited pro forma Combined Balance Sheet of the Company and the Mirror Image International Holdings Pty Ltd as of March 31, 2013 and the related unaudited Pro Forma Combined
Statement of Operations for the year ended March 31, 2013.
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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.
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Mandalay Digital Group, Inc.
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Dated: June 26, 2013
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By:
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/s/ Peter Adderton
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Peter Adderton
Chief
Executive Officer
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EXHIBIT INDEX
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Exhibit No.
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Description
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99.1
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Combined Balance Sheets of Mirror Image International Holdings Pty Ltd as of March 31, 2013 and 2012 and the related Combined Statement of Operations and Other Comprehensive Loss,
Combined Statement of Stockholders Equity and Combined Statements of Cash Flows for the years ended March 31, 2013 and 2012.
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99.2
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Pro Forma Combined Balance Sheet of the Company and the Mirror Image International Holdings Pty Ltd as of March 31, 2013 (unaudited) and the related Pro Forma Combined Statement of
Operations for the year ended March 31, 2013 (unaudited).
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