PHP HEALTHCARE CORP
NT 10-Q, 1997-12-16
OFFICES & CLINICS OF DOCTORS OF MEDICINE
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                                 UNITED STATES              
                      SECURITIES AND EXCHANGE COMMISSION    
                            Washington, D.C. 20549          
                                                            
                                  FORM 12b-25               
                                                            
                          NOTIFICATION OF LATE FILING       
                                                            
                     
(Check One):  [_] Form 10-K  [_] Form 20-F  [_] Form 11-K   
                     [X] Form 10-Q  [_] Form N-SAR          
                                                            
     For Period Ended:       October 31, 1997
                      ------------------------------------  
     [_]  Transition Report on Form 10-K                    
     [_]  Transition Report on Form 20-F                                        
     [_]  Transition Report on Form 11-K                                        
     [_]  Transition Report on Form 10-Q                                        
     [_]  Transition Report on Form N-SAR                                       

     For the Transition Period Ended:
                                     -------------------------------------------

================================================================================

 READ INSTRUCTION (ON BACK PAGE) 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:

- --------------------------------------------------------------------------------

PART I--REGISTRANT INFORMATION

        PHP Healthcare Corporation
- --------------------------------------------------------------------------------
Full Name of Registrant


- --------------------------------------------------------------------------------
Former Name if Applicable

11440 Commerce Park Drive
- --------------------------------------------------------------------------------
Address of Principal Executive Office (Street and Number)

Reston, Virginia 22091
- --------------------------------------------------------------------------------
City, State and Zip Code



PART II--RULES 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 box if appropriate)

 [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, Form 20-F, 11-K, Form N-SAR, or portion thereof, will 
            be filed on or before the fifteenth calendar day following the 
            prescribed due date; or the subject quarterly report or 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


 

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       (c)  The accountant's statement or other exhibit required by
            Rule 12b-25(c) has been attached if applicable.

PART III--NARRATIVE

State below in reasonable detail the reasons why the Form 10-K, 20-F, 11-K, 10-
Q, N-SAR, or the transition report or portion thereof, could not be filed within
the prescribed time period.
                          
                                 SEE ATTACHED 

                                                 (ATTACH EXTRA SHEETS IF NEEDED)

                                                                 SEC 1344 (6-84)

PART IV--OTHER INFORMATION

(1)  Name and telephone number of person to contact in regard to this 
     notification

     Anthony M Picini                          703             758-3600  
     ------------------------------------  ----------- -------------------------
                  (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.

                                SEE ATTACHMENT
- --------------------------------------------------------------------------------

                          PHP Healthcare Corporation
          ----------------------------------------------------------
                 (Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned 
hereunto duly authorized.


Date  December 16, 1997                 By  /s/ Anthony M. Picini
    ----------------------------------    --------------------------------------
                                            Anthony M. Picini
                                            Executive Vice President and
                                            Chief Financial Officer

INSTRUCTION:  The form may be signed by an executive officer of the registrant 
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or by any other duly authorized representative.  The name and title of the 
person signing the form shall be typed or printed beneath the signature.  If the
statement is signed on behalf of the registrant by an authorized representative 
(other than an executive officer), evidence of the representative's authority to
sign on behalf of the registrant shall be filed with the form.

================================= ATTENTION ====================================
                INTENTIONAL MISSTATEMENTS OR OMISSIONS OF FACT                  
         CONSTITUTE FEDERAL CRIMINAL VIOLATIONS (SEE 18 U.S.C. 1001).           
================================================================================

                             GENERAL INSTRUCTIONS

1.   This form is required by Rule 12b-25 (17 CFR 240,12b-25) of the General
     Rules and Regulations under the Securities Exchange Act of 1934.

2.   One signed original and four conformed copies of this form and amendments 
     thereto must be completed and filed with the Securities and Exchange
     Commission, Washington, D.C. 20549, in accordance with Rule 0-3 of the 
     General Rules and Regulations under the Act.  The information contained in
     or filed with the form will be made a matter of public record in the
     Commission files.

3.   A manually signed copy of the form and amendments thereto shall be filed 
     with each national securities exchange on which any class of securities of
     the registrant is registered.

4.   Amendments to the notifications must also be filed on form 12b-25 but need
     not restate information that has been correctly furnished.  The form shall
     be clearly identified as an amended notification.

5.   Electronic Filers.  This form shall not be used by electronic filers unable
     to timely file a report solely due to electronic difficulties.  Filers
     unable to submit a report within the time period prescribed due to 
     difficulties in electronic filing should comply with either Rule 201 or
     Rule 202 of Regulation S-T Section 232.201 or Section 232.201 of this
     Chapter or apply for an adjustment in filing date pursuant to Rule 13(b) of
     Regulation S-T (Section 232.13 (b) of this chapter).


                          PHP Healthcare Corporation
                      Form 12b-25 Filed December 16, 1997
                      Notice of Late Filing of Form 10-Q
                    for the quarter ended October 31, 1997

PART III -- NARRATIVE

     The Registrant was unable to file its quarterly report of Form 10-Q for the
quarter ended October 31, 1997, within the prescribed time period without 
unreasonable effort and expense because the management and accounting personnel 
responsible for the preparation of the report were involved in other pressing 
matters.

PART IV -- OTHER INFORMATION

     The Registrant had earnings of $1.1 million, or $0.08 per share, on revenue
of $55.8 million, for the three months ended October 31, 1997, and had earnings 
of $2.2 million, or $.16 per share, on revenue of $111.5 million, for the six 
months ended October 31, 1997. The Registrant reported earnings of $2.6 million,
or $0.19 per share, on revenue of $58.4 million, for the three months ended 
October 31, 1996, and reported earnings of $4.8 million, or $0.35 per share, on 
revenue of $111.8 million, for the six months ended October 31, 1996.




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