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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 12b-25
Commission File Number 000-04123
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NOTIFICATION OF LATE FILING
(Check One): |X| Form 10-K |_| Form 11-K |_| Form 20-F |_| Form 10-Q
|_| Form N-SAR
For Period Ending: June 30, 2000
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|_| Transition Report on Form 10-K |_| Transition Report on Form 10-Q
|_| Transition Report on Form 20-F |_| Transition Report on Form N-SAR
|_| Transition Report on Form 11-K
Read the attached instruction sheet before preparing form. Please print or type.
Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein.
If the notification relates to a portion of the filing checked above,
identify the Item(s) to which the notification relates:
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Part I. Registrant Information
Full name of registrant MOYCO TECHNOLOGIES, INC.
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Former name if applicable
MOYCO INDUSTRIES, INC.
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Address of principal executive office (Street and number) 200 Commerce Drive
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City, State and Zip Code Montgomeryville, PA 18936
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Part II. Rule 12b-25(b) and (c)
If the subject report could not be filed without unreasonable effort or
expense and the registrant seeks relief pursuant to Rule 12b-25(b), the
following should be completed. (Check appropriate box.)
|X| (a) The reasons described in reasonable detail in Part III of this form
could not be eliminated without unreasonable effort or expense;
|X| (b) The subject annual report, semi-annual report, transition report on Form
10-K, 20-F, 11-K or Form N-SAR, or portion thereof will be filed on or
before the 15th calendar day following the prescribed due date; or the
subject quarterly report on transition report on Form 10-Q, or portion
thereof will be filed on or before the fifth calendar day following the
prescribed due date; and
|X| (c) The accountant's statement or other exhibit required by Rule 12b-25(c)
has been attached is applicable.
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Part III. Narrative
State below in reasonable detail the reasons why Form 10-K, 11-K, 20-F,
10-Q, N-SAR or the transition report portion thereof could not be filed
within the prescribed time period. (Attached extra sheets if needed.)
Moyco Technologies, Inc. (the "Company") is unable to file its Annual Report
on Form 10-KSB for the fiscal year ended June 30, 2000 without unreasonable
expense and effort due to the Company's establishment of new internal
accounting systems which prevented the Company's independent auditors from
finishing the required financial statements for the fiscal year with
sufficient time for management to review the financial statements and to
prepare the management's discussion and analysis.
Part IV. Other Information
(1) Name and telephone number of person to contact in regard to this
notification
Joseph Sternberg (215) 855-4300
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(Name) (Area Code) (Telephone Number)
(2) Have all other periodic reports required under Section 13 or 15(d) of
the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act
of 1940 during the preceding 12 months or for such shorter period that the
registrant was required to file such report(s) been filed? If the answer is no,
identify report(s).
|X| Yes |_| No
(3) Is it anticipated that any significant change in results of operations
from the corresponding period for the last fiscal year will be reflected by the
earnings statements to be included in the subject report or portion thereof?
|X| Yes |_| No
If so: attach an explanation of the anticipated change, both narratively and
quantitatively, and, if appropriate, state the reasons why a reasonable estimate
of the results cannot be made.
Moyco Technologies, Inc.
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(Name of registrant as specified in charter)
MOYCO TECHNOLOGIES, INC.
Has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.
Date September 28, 2000 By /s/ Marvin Sternberg
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President
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Additional information and explanation regarding Part IV Response 3.
The Company expects to report improved results of operations for the fiscal
year ended June 30, 2000 as compared to the same period for the prior fiscal
year. The Company anticipates that its revenues for the fiscal year ended June
30, 2000 will be approximately $17,500,000, representing an increase of 18% over
the same period for last year. This increase is primarily attributable to
additional sales of the Company's fiber-optic polishing films during the fiscal
year ended June 30, 2000. The Company also believes its income will be
consistent with the income reported during the first three quarters of fiscal
2000. However, as a result of the inability to complete the financial
statements, the company is unable at this time to quantitatively calculate the
financial data for the current fiscal year.
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Exhibit pursuant to Part II(c)
BDO BDO Seldman, LLP 1700 Market Street, 29th Floor
Accountants and Consultants Philadelphia, Pennsylvania 19103-3962
Telephone: (215) 636-5500
Fax: (215) 636-5501
September 28, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
This letter is written in response to the requirement of Rule 12b-25(c) under
the Securities Exchange Act of 1934 and in satisfaction of item (c) of Part II
of Form 12b-25.
We are the independent auditors of Moyco Technologies, Inc. (the "Registrant").
The Registrant has stated in Part III of its filing on Form 12b-25 that it is
unable to timely file, without unreasonable effort or expense, its Annual Report
on Form 10-K for the year ended June 30, 2000 because our Firm has not yet
completed our audit of the financial statements of the Registrant for the year
ended June 30, 2000 and is therefore unable to furnish the required opinion on
such financial statements.
We hereby advise you that we have read the statements made by the Registrant in
Part III of its filing on Form 12b-25 and agree with the statements made
therein. We are unable to complete our audit of the Registrant's financial
statements and furnish the required opinion for a timely filing because the
information necessary to complete the audit is not yet available and, as a
result, have not yet had sufficient time to complete the auditing procedures
which we consider necessary in the circumstances.
Very truly yours,
/s/ BDO Seidman, LLP
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BDO Seidman, LLP
