U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
AMENDMENT TO
CURRENT REPORT
Date of Original Report: May 3, 2000
Date of Amended Report: July 18, 2000
MIKRON INSTRUMENT COMPANY, INC.
(Exact name of issuer as specified in its charter)
New Jersey 0-15486 22-1895668
(State or Other Jurisdiction of (Commission File (IRS Employer
Incorporation or Organization) Number) Identification No.)
16 Thornton Road, Oakland, New Jersey 07436
(Address and Zip Code of Principal Executive Offices)
(201) 405-0900
(Registrant's Telephone Number)
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Item 2. Acquisition or Disposition of Assets
On May 11, 2000, we filed a Report on Form 8-K disclosing that, effective
May 1, 2000, we acquired all of the issued and outstanding shares of the common
stock of E Square Technology Corporation ("E2T"), a privately held California
corporation. At that time, we stated, among other things, that we purchased all
of those shares from E2T's sole shareholder for a total purchase price of
$1,022,000.
As a result of the effectuation of various post-closing adjustments, the
total purchase price was reduced to $854,480.
Under the applicable provisions of Regulation S-X, the purchase price that
we originally paid for E2T qualified the transaction as a "significant"
acquisition when considered in relation to the size of our business. That
prompted us to disclose in our original Form 8-K filing that we were obligated
to file audited financial statements of E2T on or before July 10, 2000. However,
the application of those same provisions of Regulation S-X to the adjusted
purchase price has resulted in a change in the status of our acquisition to one
that is not significant in relation to the size of our business. Accordingly, we
will not be filing audited financial statements of E2T. Instead, we will account
for our acquisition of E2T in our audited consolidated financial statements for
the year ending October 31, 2000.
Item 7. Financial Statements and Exhibits
The following financial statements, pro forma financial information and exhibits
have been filed as part of this Amended Report:
(a) Financial statements of business acquired - none
(b) Pro forma financial information - none
(c) Exhibits - none
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Signature
In accordance with the requirements of the Exchange Act, the registrant
caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.
Mikron Instrument Company, Inc.
Dated: July 18, 2000 By: /s/ Gerald D. Posner
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Gerald D. Posner, Chief (Principal)
Executive Officer
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