10 unchanged sentences
Based on its evaluation under the framework in the Internal Control-Integrated Framework (2013), our management concluded that our internal control over financial reporting was effective as of June 27, 2026.
−Removed: In accordance with guidance issued by the Securities and Exchange Commission, companies are permitted to exclude acquisitions from their final assessment of internal control over financial reporting for the first fiscal year in which the acquisition occurred.
−Removed: Our management’s evaluation of internal control over financial reporting excluded the internal control activities of Inertial Labs, Inc.
−Removed: (Inertial Labs), which we acquired on January 28, 2025, as discussed in “Note 5.
−Removed: Acquisitions” under Item 8 of this Annual Report on Form 10-K.
−Removed: We have included the financial results of Inertial Labs in the Consolidated Financial Statements from the date of acquisition.
−Removed: Total revenues of Inertial Labs subject to the Company’s internal control over financial reporting represented approximately 2.3% of our consolidated revenue for the fiscal year ended June 28, 2025.
−Removed: Total assets of Inertial Labs subject to the Company’s internal control over financial reporting represented approximately 2.1% of our consolidated total assets as of June 28, 2025.
−Removed: Inertial Lab’s goodwill and intangible assets were subject to our management’s evaluation of internal control over financial reporting.
−Removed: Our management has concluded that, as of June 28, 2025, our internal control over financial reporting was effective at the reasonable assurance level based on these criteria.
The effectiveness of the Company’s internal control over financial reporting as of June 27, 2026 has been audited by our independent registered public accounting firm PricewaterhouseCoopers LLP, as stated in their report which appears in this Annual Report on Form 10-K under Item 8 “Financial Statements and Supplementary Information.”
37 unchanged sentences
Report of Independent Registered Public Accounting Firm (PCAOB ID 238 )
−Removed: Consolidated Statements of Operations — Years Ended June 28 , 2025 , June 29, 2024 and July 1, 2023
−Removed: Consolidated Statements of Comprehensive Income (Loss) — Years Ended June 28, 2025, June 29, 2024 and July 1, 2023
−Removed: Consolidated Balance Sheets — Ju ne 28, 2025 and June 29, 2024
−Removed: Consolidated Statements of Cash Flows — Years Ended June 28, 2025, June 29, 2024 and July 1, 2023
−Removed: Consolidated Statements of Stockholders’ Equity — Years Ended June 28, 2025, June 29, 2024 and July 1, 2023
+Added: Consolidated Statements of Operations — Years Ended June 27, 2026 , June 28, 2025 and June 29, 2024
+Added: Consolidated Statements of Comprehensive (Loss) Income — Years Ended June 2 7 , 202 6 , June 2 8 , 202 5 and Ju ne 29 , 202 4
+Added: Consolidated Balance Sheets —June 2 7 , 202 6 and June 2 8 , 202 5
+Added: Consolidated Statements of Cash Flows — Years Ended June 2 7 , 202 6 , June 2 8 , 202 5 and Ju ne 29 , 202 4
+Added: Consolidated Statements of Stockholders’ Equity — Years Ended June 2 7 , 202 6 , June 2 8 , 202 5 and Ju ne 29 , 202 4
Notes to Consolidated Financial Statements
7 unchanged sentences
Exhibit Description Form Exhibit Filing Date Herewith Not Filed
−Removed: Fourth Restated Certificate of Incorporation
+Added: Amended and Restated Certificate of Incorporation
8-K 3.1 11/18/2025
1 unchanged sentence
8-K 3.1 2/16/2024
−Removed: Indenture, dated as of March 6, 2023, by and between Viavi Solutions Inc.
−Removed: Bank Trust Company, National Association, as Trustee.
−Removed: 8-K 4.1 3/7/2023
−Removed: Form of 1.625% Senior Convertible Notes due 2026
−Removed: 8-K 4.2 (Incl.
−Removed: in 4.1) 3/7/2023
Indenture, dated as of September 29, 2021, by and between Viavi Solutions Inc., the Guarantors named party thereto, and Wells Fargo Bank, National Association as Trustee
3 unchanged sentences
in 4.1) 9/29/2021
+Added: Indenture, dated as of August 20, 2025, between Viavi Solutions Inc., and U.S.
+Added: Bank Trust Company, National Association as Trustee
+Added: 8-K 4.1 8/25/2025
+Added: Form of 0.625% Senior Convertible Notes due 2031
+Added: 8-K 4.2 (Inc.
+Added: in 4.1) 8/25/2025
Description of Securities
8 unchanged sentences
8-K 10.9 4/20/2015
−Removed: Viavi Solutions Inc.
−Removed: 2003 Equity Incentive Plan (Restated as of November 8, 2023)
−Removed: 10-Q 10.1 2/2/2024
2003 Equity Incentive Plan Form of Performance Unit Award Agreement
8-K 10.3 6/20/2020
+Added: Viavi Solutions Inc.
+Added: Equity Incentive Plan, as amended effective November 12, 2025
+Added: 10-Q 10.1 1/29/2026
+Added: Form of Performance Stock Unit Agreement – Chief Executive Officer
+Added: Form of Performance Stock Unit Agreement
+Added: Form of Restricted Stock Unit Agreement – Chief Executive Officer
+Added: Form of Restricted Stock Unit Agreement
Tax Matters Agreement, dated as of July 31, 2015, by and between JDS Uniphase Corporation and Lumentum Holdings Inc.
5 unchanged sentences
8-K 10.1 1/6/2022
+Added: Amendment No.
+Added: 4 dated as of October 16, 2025 to Credit Agreement, dated as of December 30, 2021, among Viavi Solutions Inc.
+Added: and certain of its subsidiaries, the lenders party thereto and Wells Fargo Bank, National Association, as agent
+Added: 10-Q 10.2 10/30/2025
Viavi Solutions Inc.
3 unchanged sentences
10-Q 10.4 2/2/2024
−Removed: Non-Employee Director Compensation Policy, dated as of November 8, 2023
+Added: Non-Employee Director Compensation Policy, amended as of November 5, 2024
10-Q 10.3 10/30/2025
7 unchanged sentences
dated May 28, 2025
+Added: 10-K 10.14 8/11/2025
+Added: Term Loan Credit Agreement, dated as of October 16, 2025 by and among Viavi Solutions Inc., the lenders party thereto and Wells Fargo Bank, National Association as agent
+Added: 10-Q 10.1 10/30/2025
Viavi Solutions Inc.
43 unchanged sentences
Douglas Gilstrap
−Removed: /s/ MASOOD JABBAR Director August 11, 2025
−Removed: Masood Jabbar
/s/ JOANNE SOLOMON Director August 13, 2026
1 unchanged sentence
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.