SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported): July 21, 2000
MERIDIAN DIAGNOSTICS, INC.
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(Exact Name of Registrant as Specified in Charter)
Ohio
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(State or Other Jurisdiction of Incorporation)
0-14902 31-0888197
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(Commission File Number) (IRS Employer
Identification Number)
3471 River Hills Drive
Cincinnati, Ohio 45244
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (513) 271-3700
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Item 5. Other Events.
The financial information for Meridian Diagnostics, Inc.'s three-month and
nine-month periods for the last fiscal year ended June 30, 1999 has been
restated to reflect the correction of a nonmaterial bookkeeping error which
occurred in June 1999 related to sales to the German affiliate. The Company
plans to file amended Form 10-Qs for the periods ended June 30, 1999, December
31, 1999 and March 31, 2000 (for these two fiscal year 2000 periods, only the
September 30, 1999 Consolidated Balance will be restated), and an amended Form
10-K for the 12-month period ended September 30, 1999. Although the prior fiscal
year correction was not material, management deemed the correction appropriate
in order to provide investors with the best comparative information available.
The impact of the restatement for the quarter and nine months ended June
30, 1999 will be to reduce sales by $263,000, reduce gross profit by $404,000,
reduce net earnings by $249,000 and reduce diluted earnings per share by $.01
for three month period and $.02 for the nine month period. For the twelve month
period ended September 30, 1999, the impact of the restatement will be to reduce
sales by $424,000, reduce gross profit by $509,000, reduce net earnings by
$313,000 and reduce diluted earnings per share by $.02.
SIGNATURES
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 hereto duly authorized.
MERIDIAN DIAGNOSTICS, INC.
Dated: July 21, 2000 By: /s/Melissa Lueke
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Melissa Lueke
Corporate Controller
(Acting Principal Accounting Officer)
