VIAV: Financial results

Item 2.02. Results of Operations and Financial Condition. On August 5, 2026 , Viavi Solutions Inc. (the “Company”) reported its preliminary results for its fiscal fourth quarter and fiscal year ended June 27, 2026. A copy of the Company’s press release is furnished herewith and attached hereto as Exhibit 99.1. The information in Item 2.02 and Exhibits 99.1 and 99.2 of this Current Report on Form 8-K is intended to be furnished and shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934 (the “Exchange Act”) or otherwise subject to the liabilities of that Section, nor shall it be deemed incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as expressly set forth by specific reference in such filing. Beginning in the fourth quarter of fiscal 2026, the Company modified its non-GAAP presentation to exclude employer payroll taxes related to stock-based compensation. Consistent with this modification, employer payroll taxes related to stock-based compensation are no longer allocated to the Company's segment results and are instead included in the “Other Items” column of the segment presentation. Prior-period non-GAAP financial measures and segment results have been recast to conform to the current presentation. Management believes excluding employer payroll taxes related to stock-based compensation aligns the treatment of these taxes, which are highly variable, with the underlying stock-based compensation expense and provides a more consistent measure of operating performance. Accordingly, this modification is intended to enhance investors’ understanding of the Company’s operating performance. These changes have no impact on any of the Company’s previously reported U.S. GAAP res