Mips Technologies Inc (Other) (NT 10-Q)
November 13 2007 - 3:49PM
Edgar (US Regulatory)
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SEC
FILE NUMBER
000-24487
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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
12b-25
NOTIFICATION
OF LATE FILING
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(Check
one):
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o
Form
10-K
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o
Form
20-F
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o
Form
11-K
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ý
Form
10-Q
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o
Form
10-D
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o
Form
N-SAR
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o
Form
N-CSR
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For
Period Ended:
September 30, 2007
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o
Transition Report
on Form 10-K
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o
Transition Report
on Form 20-F
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o
Transition Report
on Form 11-K
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o
Transition Report
on Form 10-Q
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o
Transition Report
on Form N-SAR
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o
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For
the Transition Period Ended:____________
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Read
Instuction (on back page) Before Preparng Form. Please Print or
Type.
Nothing
in this form shall be construed to imply that the Commission has
verified
any information contained
herein.
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If
the
notification relates to a portion of the filing checked above, identify the
Item(s) to which the notification relates:
The
notification relates to the Registrant’s financial statements required to be
filed with the Registrant’s Quarterly Report on Form 10-Q for the quarter ended
September 30, 2007.
PART
I — REGISTRANT INFORMATION
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MIPS
Technologies, Inc.
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Full
Name of Registrant
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N/A
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Former
Name if Applicable
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1225
Charleston Road
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Address
of Principal Executive Office
(Street and Number)
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Mountain
View, CA 94043-1353
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City,
State and Zip Code
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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)
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(a)
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The
reason described in reasonable detail in Part III of this form could
not
be eliminated without unreasonable effort or expense
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ý
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(b)
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The
subject annual report, semi-annual report, transition report on Form
10-K,
Form 20-F, Form 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
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(c)
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The
accountant’s statement or other exhibit required by Rule 12b-25(c) has
been attached if applicable.
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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.
(Attach extra Sheets if
Needed)
On
August
27, 2007, MIPS Technologies, Inc. (the “
Company
”)
acquired Chipidea Microelectr
ó
nica S.A.
("
Chipidea
"), a private company headquartered in
Portugal. The Company is in the process of consolidating the
financial results of Chipidea for the five-week period from the close of the
transaction through September 30, 2007. Historically, Chipidea financials
were prepared under International Financial Reporting Standards
("
IFRS
"), while its current results will be
consolidated under the Generally Accepted Accounting Principles of the United
States ("
U.S. GAAP
"). In light of the additional
processes involved with the Company's initial inclusion of the Chipidea
results, as well as the completion of the required review of the
Company's financial information, the timely filing of the Form 10-Q could not
be
completed without incurring undue hardship and expense.
PART
IV — OTHER INFORMATION
(1)
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Name
and telephone number of person to contact in regard to this
notification
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Mervin
S. Kato
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650
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567-5000
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(Name)
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(Area
Code)
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(Telephone
Number)
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(2)
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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 the 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).
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ý
Yes
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o
No
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(3)
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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?
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o
Yes
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ý
No
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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.
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MIPS
Technologies, Inc.
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(Name
of Registrant as Specified in Charter)
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has
caused this notification to be signed on its behalf by the undersigned hereunto
duly authorized.
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Date:
November 13, 2007
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By:
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/s/
MERVIN S. KATO
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Name:
Mervin
S.
Kato
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Title:
Chief
Financial
Officer and Treasurer
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