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Reynolds & Reynolds Co – ‘NT 10-K’ for 9/30/05

On:  Thursday, 12/15/05, at 4:07pm ET   ·   Effective:  12/15/05   ·   For:  9/30/05   ·   Accession #:  950152-5-9985   ·   File #:  1-10147

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

12/15/05  Reynolds & Reynolds Co            NT 10-K     9/30/05    1:20K                                    Bowne BCL/FA

Notice of a Late Filing of a Form 10-K   —   Form 12b-25
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: NT 10-K     The Reynolds and Reynolds Company Nt 10-K/Fye       HTML     24K 
                          9-30-05                                                


This is an HTML Document rendered as filed.  [ Alternative Formats ]



  The Reynolds and Reynolds Company NT 10-K  

 


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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 12b-25

NOTIFICATION OF LATE FILING

         
(Check One):
þ   Form 10-K o   Form 20-F o   Form 11-K
o   Form 10-Q o   Form 10-D
o   Form N-SAR o   Form N-CSR
   
For Period Ended:   September 30, 2005
 

     
o   Transition Report on Form 10-K o   Transition Report on Form 10-Q
o   Transition Report on Form 20-F o   Transition Report on Form N-SAR
o   Transition Report on Form 11-K
   
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

The Reynolds and Reynolds Company


Full Name of Registrant


Former Name if Applicable

One Reynolds Way


Address of Principal Executive Office (Street and Number)

Dayton, Ohio 45430


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)

  (a)   The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;
o (b)   The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, 11-K, Form N-SAR or Form N-CSR, 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 subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and
  (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 Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR or the transition report or portion thereof, could not be filed within the prescribed time period.

The company is in the process of reviewing its revenue recognition policy in response to comments received from the SEC Staff. The comments pertain to the company’s Form 10-K for the year ended September 30, 2004, the quarter ended December 31, 2004, the quarter ended March 31, 2005 and the quarter ended June 30, 2005. Completion of the company’s review of its revenue recognition policy and resolution of the SEC Staff’s comments may affect the company’s Form 10-K for the year ended September 30, 2005 as well as previously filed periodic reports. The company has already determined to restate its financial statements for auction rate securities and the two-class method of earnings per share. An additional restatement may be required with respect to the company’s revenue recognition policy. The audit committee of the company’s board of directors has not determined whether an additional restatement is required with respect to revenue recognition.
While the primary focus to date of the company review and SEC Staff comment process has been on revenue recognition for multiple element arrangements, including both cash and leasing arrangements under SOP 97-2, “Software Revenue Recognition,” EITF 00-21 Revenue Arrangements with Multiple Deliverables” and FAS 13, “Accounting for Leases”, additional areas of revenue recognition may also be included before the process is completed.

(Attach Extra Sheets if Needed)

PART IV — OTHER INFORMATION

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

         
Robert S. Guttman 937 485-1700

(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 preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s).

þ   Yes o   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?

þ   Yes o   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 above statement under Part III — Narrative and also the attachment to this Form 12b-25.

 
The Reynolds and Reynolds Company
(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 15, 2005 By  Robert S. Guttman, Vice President, General Counsel and Secretary


  INSTRUCTION: The form may be signed by an executive officer of the registrant 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).

Attachment to Form 12b-25, Notification of Late Filing, filed by The Reynolds and Reynolds Company on December 15, 2005
Explanation under Part IV — Other Information, (3):
Because the company is in the process of reviewing its revenue recognition policy, the company has not quantitatively determined whether any significant change in results of operations from the year ended September 30, 2004 will be reflected by the earnings statements to be included in the company’s Form 10-K for the year ended September 30, 2005.


 

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 the 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 (§ 232.201 or § 232.202 of this chapter) or apply for an adjustment in filing date pursuant to Rule 13(b) of Regulation S-T (§ 232.13(b) of this chapter).


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘NT 10-K’ Filing    Date    Other Filings
3/31/0610-Q,  NT 10-Q
Filed on / Effective on:12/15/058-K
For Period End:9/30/0510-K
6/30/0510-Q
3/31/0510-Q
12/31/0410-Q,  11-K
9/30/0410-K
 List all Filings 
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Filing Submission 0000950152-05-009985   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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