UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K/A CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report: August 8, 2003 APA OPTICS, INC. (Exact name of registrant as specified in its charter) MINNESOTA 0-16106 41-1347235 (State of other jurisdiction (Commission File No.) (IRS Employer of incorporation) Identification Number) 2950 NE 84TH LANE, BLAINE, MN 55449 (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (763) 784-4995 (Former name, former address and former fiscal year, if changed since last report): N/A ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS On July 2, 2003, we completed the acquisition of certain assets of Americable, Inc. ("Americable"). Pursuant to the terms of the Asset Purchase Agreement dated June 27, 2003, APA Acquisition, Inc., our wholly-owned subsidiary, acquired certain assets of Americable. The transaction closed on July 2, 2003. APA Optics, Inc. ("APA") reported the acquisition on a Form 8-K dated July 2, 2003. Under the requirements of Form 8-K, Item 7(a)(2) and Item 7(a)(4), APA has sixty days from the date on which the Form 8-K was required to be filed to file the required financial statements and pro forma financial information. This amendment provides the financial statements and pro forma financial information required by Regulation S-X. a. Financial Statements of Business Acquired The following financial statements of Americable are included as Exhibit 99.2: (i) Report of Independent Certified Public Accountants; (ii) Balance Sheets, Statements of Operations, Statements of Shareholders' Equity (Deficit) and Statements of Cash Flows for the years ended December 31, 2002 and 2001; (ii) Notes to Financial Statements. b. Pro Forma Financial Information The following unaudited pro forma condensed consolidated financial statements are attached as Exhibit 99.3: (i) Pro Forma Condensed Consolidated Balance Sheet as of March 31, 2003; (ii) Pro Forma Condensed Consolidated Statement of Operations for the year ended March 31, 2003; (iii) Notes to Pro Forma Condensed Consolidated Financial Statements. ITEM 7. EXHIBITS Exhibit No. Description - ----------- ----------- 99.2 Financial Statements of Business Acquired 99.3 Pro Forma Financial Information SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. Dated: August 8, 2003 APA OPTICS, INC. By: /s/ Anil K. Jain ---------------- Anil K. Jain, Chief Executive Officer Authorized Signatory