{"id":1638,"date":"2020-01-21T11:49:03","date_gmt":"2020-01-21T16:49:03","guid":{"rendered":"https:\/\/seci.wpenginepowered.com\/?p=1638"},"modified":"2020-01-21T11:49:03","modified_gmt":"2020-01-21T16:49:03","slug":"a-bunch-more-mda-examples-with-the-third-year-back-omitted","status":"publish","type":"post","link":"https:\/\/seciblog.pli.edu\/index.php\/a-bunch-more-mda-examples-with-the-third-year-back-omitted\/","title":{"rendered":"A Bunch More MD&#038;A Examples with the Third Year Back Omitted!"},"content":{"rendered":"<p>In two recent posts we linked to examples of companies that have used the new Disclosure Modernization and Simplification opportunity to omit the third year back from MD&amp;A. Check out the <a href=\"https:\/\/seciblog.pli.edu\/?p=1629\">comments at the bottom of this\u00a0<\/a><span style=\"color: #ca3c08;\"><span style=\"caret-color: #ca3c08;\">post<\/span><\/span>\u00a0for more examples.\u00a0 And, one of the members our blog community, Alyson Clabaugh from Intelligize, has been working on finding more examples.\u00a0 She has built this treasure trove of examples!<\/p>\n<p style=\"padding-left: 30px;\">\nWOODWARD, INC.\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 11\/25\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/18137272\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/18137272<\/a><\/p>\n<p style=\"padding-left: 30px;\">For a discussion of the\u00a0<em>2018 Results of Operations,<\/em>\u00a0including a\u00a0discussion of the financial results for the\u00a0fiscal year ended September 30, 2018 compared to the\u00a0fiscal year ended September 30, 2017, refer to Part I, Item 7 of our Form 10-K\u00a0filed with the SEC on November 13, 2018.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">BRIGHTVIEW HOLDINGS, INC.\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0\u00a0\u00a0 11\/21\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/18128052\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/18128052<\/a><\/p>\n<p style=\"padding-left: 30px;\">For discussion around results of operations for the nine months ended September 30, 2017 and for a\u00a0comparison\u00a0of our results for the\u00a0fiscal year\u00a0ended September 30, 2018 and twelve months ended September 30, 2017\u00a0see\u00a0Item 7, Management\u2019s Discussion and Analysis of Financial Condition and Results of Operations, of our Annual Report on Form 10-K for fiscal year ended September 30, 2018, filed with the SEC on November 28, 2018.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">KEY TRONIC CORP\u00a0 10-K\u00a0 (FY 2019) 9\/12\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/18018826\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/18018826<\/a><\/p>\n<p style=\"padding-left: 30px;\">To review the results of operations comparison of the fiscal year ended June 30, 2018 with the fiscal year ended July 1, 2017, please refer to our Form 10-K filed September 10, 2018 with the Securities and Exchange Commission or follow the link below.<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/www.sec.gov\/Archives\/edgar\/data\/719733\/000071973318000054\/ktcc-06302018x10k.htm\">https:\/\/www.sec.gov\/Archives\/edgar\/data\/719733\/000071973318000054\/ktcc-06302018x10k.htm<\/a><\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">ADTALEM GLOBAL EDUCATION INC.\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 8\/28\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17997774\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17997774<\/a><\/p>\n<p style=\"padding-left: 30px;\">The following discussion is on the comparison between fiscal year 2018 and fiscal year 2019 results. For a discussion on the comparison between fiscal year 2017 and fiscal year 2018 results, see the Management\u2019s Discussion and Analysis of Financial Condition and Results of Operations included in Adtalem\u2019s Annual Report on Form 10-K for the fiscal year ended June 30, 2018, as filed with the Securities and Exchange Commission (\u201cSEC\u201d).<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">ETHAN ALLEN INTERIORS INC\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0\u00a0\u00a0\u00a0 8\/9\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17967420\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17967420<\/a><\/p>\n<p style=\"padding-left: 30px;\">For a\u00a0comparison\u00a0of our results of operations for the\u00a0fiscal years\u00a0ended June 30, 2018 and 2017,\u00a0see\u00a0<a href=\"http:\/\/www.sec.gov\/Archives\/edgar\/data\/896156\/000143774918014320\/eth20180630_10k.htm\">Item 7,\u00a0<\/a><a href=\"http:\/\/www.sec.gov\/Archives\/edgar\/data\/896156\/000143774918014320\/eth20180630_10k.htm\"><em>Management\u2019s Discussion and Analysis of Financial Condition and Results of Operations<\/em><\/a><em>,<\/em>\u00a0of our Annual Report on Form 10-K for the fiscal year ended June 30, 2018, filed with the SEC on August 2, 2018.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">PROCTER &amp; GAMBLE CO\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 8\/6\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17957753\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17957753<\/a><\/p>\n<p style=\"padding-left: 30px;\">A detailed discussion of the fiscal 2018 year-over-year changes can be found in the MD&amp;A section in the Form 8-K filed October 22, 2018, which updated our Form 10-K for the year ended June 30, 2018, to revise disclosures to reflect the adoption of the Financial Accounting Standards Board (FASB) ASU 2017-07 and 2016-18. For more information on the adoption of this standard, refer to Note 1 to the Consolidated Financial Statements.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">DARDEN RESTAURANTS INC\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7\/19\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17928523\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17928523<\/a><\/p>\n<p style=\"padding-left: 30px;\">For a comparison of our results of operations for the fiscal years ended May 27, 2018 and May 28, 2017, see \u201cPart II, Item 7. Management\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u201d of our annual report on Form 10-K for the fiscal year ended May 27, 2018, filed with the SEC on July 20, 2018.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">RESOURCES CONNECTION INC\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0\u00a0 7\/19\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17927982\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17927982<\/a><\/p>\n<p style=\"padding-left: 30px;\">For a comparison of our results of operations for the fiscal years ended May 26, 2018 and May 27, 2017, see \u201cPart II, Item 7. Management\u2019s Discussion and Analysis of Financial Conditions and Results of Operations\u201d of our Annual Report on Form 10-K for the fiscal year ended May 26, 2018, filed with the SEC on July 23, 2018 (File No. 0-32113).<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">ELASTIC N.V.\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0\u00a0\u00a0\u00a0 6\/28\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17900516\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17900516<\/a><\/p>\n<p style=\"padding-left: 30px;\">For a discussion of our consolidated statement of operations data for the fiscal year ended April 30, 2018 compared to the year ended April 30, 2017 and as a percentage of revenue for that period, see \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u201d the Company\u2019s final prospectus for its IPO filed with the SEC pursuant to Rule 424(b)(4) under the Securities Act of 1933, as amended (File No. 333-227191) on October 5, 2018.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">ADVANCED DRAINAGE SYSTEMS, INC.\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0\u00a0\u00a0 5\/30\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17851913\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17851913<\/a><\/p>\n<p style=\"padding-left: 30px;\">The discussion of our results of operations for the fiscal year ended March 31, 2018 compared with the fiscal year ended March 31, 2017 can be found in our fiscal 2018 Form 10-K. See Item 7. Management\u2019s Discussion and Analysis of Financial Discussion and Results of Operations in our fiscal 2018 Form 10-K for further information on our prior period results of operations.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">ABIOMED INC\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0\u00a0 5\/23\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17838810\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17838810<\/a><\/p>\n<p style=\"padding-left: 30px;\">For a comparison of our results of operations for the fiscal years ended March 31, 2018 and March 31, 2017, see \u201cPart II, Item 7. Management\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u201d of our annual report on Form 10-K for the fiscal year ended March 31, 2018, filed with the SEC on May 24, 2018.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">EAGLE MATERIALS INC\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0 5\/23\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17839359\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17839359<\/a><\/p>\n<p style=\"padding-left: 30px;\">FISCAL YEAR 2019 COMPARED WITH FISCAL YEAR 2018<\/p>\n<p style=\"padding-left: 30px;\">Please see our Form 10-K for fiscal year 2018 for the discussion of our Results of Operations and results of Revenue and Operating Income by segment for fiscal 2018 compared with fiscal 2017. Our 2018 Form 10-K can be found on the investor page of our website, at\u00a0<a href=\"http:\/\/www.eaglematerials.com\/\">www.eaglematerials.com<\/a>.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">NEW RELIC, INC.\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5\/15\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17818700\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17818700<\/a><\/p>\n<p style=\"padding-left: 30px;\">The following tables summarize our consolidated statements of operations data for the fiscal years ended March 31, 2019 and March 31, 2018 and as a percentage of our revenue for those periods. For a discussion of our consolidated statement of operations data for the fiscal year ended March 31, 2017 and as a percentage of revenue for that period, see \u201cResults of Operations for Fiscal Years Ended March 31, 2018, 2017, and 2016\u201d in Part II, Item 7 of our Annual Report on Form 10-K for the fiscal year ended March 31, 2018, filed with the SEC on May 11, 2018.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">\u00a0ARROWHEAD PHARMACEUTICALS, INC.\u00a0 10-K\u00a0 (FY 2019)\u00a0 11\/25\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/18136363\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/18136363<\/a><\/p>\n<p style=\"padding-left: 30px;\">Results of Operations Comparison for 2018 and 2017<\/p>\n<p style=\"padding-left: 30px;\">For a discussion of our results of operations comparison for 2018 and 2017, refer to our Annual Report on Form 10-K for the fiscal year ended September 30, 2018 filed on December 11, 2018.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">HORTON D R INC \/DE\/\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0\u00a0 11\/25\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/18135171\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/18135171<\/a><\/p>\n<p style=\"padding-left: 30px;\">For similar operating and financial data and discussion of our fiscal 2018 results compared to our fiscal 2017 results, refer to Item 7, \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u201d under Part II of our annual report on Form 10-K for the fiscal year ended September 30, 2018, which was filed with the SEC on November 16, 2018.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">JACK IN THE BOX INC \/NEW\/\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 11\/21\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/18130004\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/18130004<\/a><\/p>\n<p style=\"padding-left: 30px;\">Results of operations &#8211; an analysis of our consolidated statements of earnings for fiscal 2019 compared to fiscal 2018. For a comparison of our results of operations for the fiscal 2018 compared to fiscal 2017 can be found under \u201cItem 7. Management\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u201d in our Annual Report on Form 10-K for the fiscal year ended September 30, 2018, filed with the SEC on November 21, 2018.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">TRANSDIGM GROUP INC\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 11\/19\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/18124389\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/18124389<\/a><\/p>\n<p style=\"padding-left: 30px;\">Fiscal year ended September 30, 2018 compared with fiscal year ended September 30, 2017<\/p>\n<p style=\"padding-left: 30px;\">For our results of operations for fiscal 2018 compared with fiscal 2017, refer to the discussion in Item 7. \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u201d of Form 10-K for the fiscal year ended September 30, 2018, as filed with the Securities and Exchange Commission on November 9, 2018.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">AUTOZONE INC\u00a0 10-K\u00a0 (FY 2019) 10\/28\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/18078013\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/18078013<\/a><\/p>\n<p style=\"padding-left: 30px;\">Fiscal 2018 Compared with Fiscal 2017<\/p>\n<p style=\"padding-left: 30px;\">A discussion of changes in our results of operations from fiscal 2017 to fiscal 2018 has been omitted from this Form 10-K, but may be found in \u201cItem 7. Management\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u201d of our Form 10-K for the fiscal year ended August 25, 2018, filed with the SEC on October 24, 2018, which is available free of charge on the SECs website at\u00a0<a href=\"http:\/\/www.sec.gov\/\">www.sec.gov<\/a>\u00a0and at\u00a0<a href=\"http:\/\/www.autozone.com\/\">www.autozone.com<\/a>, by clicking \u201cInvestor Relations\u201d located at the bottom of the page.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">WD 40 CO\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 10\/22\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/18070588\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/18070588<\/a><\/p>\n<p style=\"padding-left: 30px;\">Fiscal Year Ended August 31, 2018 Compared to Fiscal Year Ended August 31, 2017<\/p>\n<p style=\"padding-left: 30px;\">For discussion related to changes in financial condition and the results of operations for fiscal year 2018 compared to fiscal year 2017, refer to Part II &#8211; Item 7. Management\u2019s Discussion and Analysis of Financial Condition and Results of Operations included in the Company\u2019s Annual Report on Form 10-K for the fiscal year ended August 31, 2018, which was filed with the SEC on October 22, 2018.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">KIMBALL ELECTRONICS, INC.\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 8\/27\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17995496\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17995496<\/a><\/p>\n<p style=\"padding-left: 30px;\">A discussion regarding our financial condition and results of operations for fiscal year 2019 compared to fiscal year 2018 is presented below. A discussion regarding our financial condition and results of operations for fiscal year 2018 compared to fiscal year 2017 can be found under captions entitled \u201cResults of Operations &#8211; Fiscal Year 2018 Compared with Fiscal Year 2017\u201d and \u201cLiquidity and Capital Resources\u201d in the section entitled \u201cItem 7 &#8211; Management\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u201d of our Annual Report on Form 10-K for the year ended June 30, 2018 filed with the SEC on August 28, 2018, which is available free of charge through the SEC\u2019s website at\u00a0<a href=\"http:\/\/www.sec.gov\/\">http:\/\/www.sec.gov<\/a>\u00a0or the Company\u2019s website,\u00a0<a href=\"http:\/\/investors.kimballelectronics.com\/\">http:\/\/investors.kimballelectronics.com<\/a>. The Company\u2019s website and the information contained therein, or incorporated therein, are not intended to be incorporated into this Annual Report on Form 10-K.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">LIFEVANTAGE CORP\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 8\/14\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17976687\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17976687<\/a><\/p>\n<p style=\"padding-left: 30px;\">Comparison of Fiscal Years Ended June 30, 2018 and 2017<\/p>\n<p style=\"padding-left: 30px;\">For a discussion of our results of operations for the fiscal 2018 compared with fiscal 2017, refer to \u201cPart II. Item 7. Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations&#8221; in our annual report on Form 10-K for the fiscal year ended June 30, 2018, as filed with the SEC on August 15, 2018.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">RESMED INC\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0\u00a0\u00a0\u00a0 8\/8\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17961759\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17961759<\/a><\/p>\n<p style=\"padding-left: 30px;\">For discussion related to the results of operations and changes in financial condition for the fiscal year ended June 30, 2018 compared to fiscal year June 30, 2017, please refer to Item 7 of Part II, \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u201d in our Annual Report for the Year Ended June 30, 2018, which was filed with the United States Securities and Exchange Commission on August 17, 2018.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">THERMON GROUP HOLDINGS, INC.\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6\/12\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17874036\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17874036<\/a><\/p>\n<p style=\"padding-left: 30px;\">Year Ended March 31, 2018 (&#8220;fiscal 2018&#8221;) Compared to the Year Ended March 31, 2017 (&#8220;fiscal 2017&#8221;)<\/p>\n<p style=\"padding-left: 30px;\">See Item 7, \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u201d in our Annual Report on Form 10-K\/A for the fiscal year ended March 31, 2018 filed with the SEC on June 8, 2018 for a discussion of the results of operations in fiscal 2018 as compared to fiscal 2017.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">TOYOTA MOTOR CREDIT CORP\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0 6\/4\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17859774\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17859774<\/a><\/p>\n<p style=\"padding-left: 30px;\">Fiscal 2018 Compared to Fiscal 2017<\/p>\n<p style=\"padding-left: 30px;\">For a discussion comparing our consolidated results of operations for fiscal 2018 to fiscal 2017, see Item 7. Management\u2019s Discussion and Analysis of Financial Condition and Results of Operations, \u201cResults of Operations\u201d in our Annual Report on Form 10-K for the fiscal year ended March 31, 2018, filed with the SEC on June 4, 2018.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">NORTONLIFELOCK INC.\u00a0 10-K\u00a0 (FY 2019)\u00a0 5\/24\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17842177\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17842177<\/a><\/p>\n<p style=\"padding-left: 30px;\">Pursuant to instruction 1 of the instructions to paragraph 303(a) of Regulation S-K, discussion of the results of operations from fiscal year 2018 to fiscal year 2017 has been omitted. Such omitted discussion can be found under Item 7 of our annual report on Form 10-K for the fiscal year ended March 30, 2018, filed with the Commission on October 26, 2018.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">ELECTRONIC ARTS INC.\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0 5\/24\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17840057\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17840057<\/a><\/p>\n<p style=\"padding-left: 30px;\">Comparison of Fiscal Year 2018 to Fiscal Year 2017<\/p>\n<p style=\"padding-left: 30px;\">For the comparison of fiscal year 2018 to fiscal year 2017, refer to Part II, Item 7 \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u201d of our Annual Report on Form 10-K for our fiscal year ended March 31, 2018, filed with the SEC on May 23, 2018 under the subheading \u201cComparison of Fiscal Year 2018 to Fiscal Year 2017.\u201d<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">VISTA OUTDOOR INC.\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0\u00a0\u00a0 5\/23\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17839446\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17839446<\/a><\/p>\n<p style=\"padding-left: 30px;\">Please see Part III, Item 7 Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operation in our Annual Report on Form 10-K for the fiscal year ended March 31, 2018 filed with the SEC on May 18, 2018 for the results of operations for Fiscal 2018 compared to Fiscal 2017 and for other financial information related to Fiscal 2017.<\/p>\n<p style=\"padding-left: 30px;\">\n<p style=\"padding-left: 30px;\">8X8 INC \/DE\/\u00a0 10-K\u00a0 (FY 2019)\u00a0\u00a0\u00a0\u00a0\u00a0 5\/21\/2019<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17833863\">https:\/\/apps.intelligize.com\/SECFilings\/View\/Filings\/17833863<\/a><\/p>\n<p style=\"padding-left: 30px;\">For a discussion of our results of operations and liquidity and capital resources for the fiscal year ended March 31, 2017, see Management\u2019s Discussion and Analysis of Financial Condition and Results of Operations in Part II, Item 7 of our Annual Report on Form 10-K for the fiscal year ended March 31, 2017, filed with the Securities and Exchange Commission on May 30, 2018.<\/p>\n<p>Thank you, Chrissy and Alyson, and as always, your thoughts and comments are welcome!<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In two recent posts we linked to examples of companies that have used the new Disclosure Modernization and Simplification opportunity to omit the third year back from MD&amp;A. Check out the comments at the bottom of this\u00a0post\u00a0for more examples.\u00a0 And, one of the members our blog community, Alyson Clabaugh from Intelligize, has been working on &hellip; <a href=\"https:\/\/seciblog.pli.edu\/index.php\/a-bunch-more-mda-examples-with-the-third-year-back-omitted\/\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">A Bunch More MD&#038;A Examples with the Third Year Back Omitted!<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[242],"tags":[],"coauthors":[154],"class_list":["post-1638","post","type-post","status-publish","format-standard","hentry","category-reporting"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/1638","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/comments?post=1638"}],"version-history":[{"count":0,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/1638\/revisions"}],"wp:attachment":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/media?parent=1638"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/categories?post=1638"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/tags?post=1638"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/coauthors?post=1638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}