Blog: JUST ENERGY GROUP INC. : Results of Operations and Financial Condition, Regulation FD Disclosure, Financial Statements and Exhibits (form 8-K) – Marketscreener.com

Item 2.02Results if Operations and Financials Conditions

The information in Item 7.01 below is incorporated herein by reference.

The information in this Item 2.02 shall not be deemed “filed” for purposes of
the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or
otherwise subject to the liabilities of that section, nor shall it be deemed
incorporated by reference in any filing under the Securities Act of 1933, as
amended (the “Securities Act”), or the Exchange Act, except as expressly set
forth by specific reference in such a filing.

Item 7.01Regulation FD Disclosure

As of September 30, 2021, the last business day of the second fiscal quarter of
Just Energy Group Inc. (the “Company”), the Company determined that it no longer
qualified as a “foreign private issuer” as such term is defined in Rule 405
under the Securities Act. As a result, effective April 1, 2022, the Company has
been required to comply with all of the periodic disclosure requirements of the
Exchange Act applicable to U.S. domestic issuers, such as Forms 10-K, 10-Q and
8-K, rather than the forms the Company has filed with the Securities and
Exchange Commission (“SEC”) in the past as a foreign private issuer, such as
Forms 40-F and 6-K, among other requirements.

Accordingly, the Company is now required to prepare its financial statements
filed with the SEC in accordance with generally accepted accounting principles
in the United States (“U.S. GAAP”). As required pursuant to section 4.3(4) of
Ontario Securities Commission National Instrument 51-102 – Continuous Disclosure
Obligations, the Company must restate its interim financial reports for the
fiscal year ended March 31, 2022 (the “Original Interim Financial Statements”)
in accordance with U.S. GAAP. As such interim financial reports have previously
been prepared in accordance with International Financial Reporting Standards as
issued by the International Accounting Standards Board.

The restated unaudited consolidated interim financial statements for (i) the
three months ended June 30, 2021 and 2020; (ii) the three and six months ended
September 30, 2021 and 2020; and (iii) the three and nine months ended December
31, 2021 and 2020 (collectively, the “Restated Interim Financial Statements”)
have been prepared in accordance with U.S. GAAP.

The Original Interim Financial Statements, which were prepared in accordance
with IFRS, were filed with the SEC on Form 6-K on August 13, 2021, November 9,
2021 and February 16, 2022, respectively. Copies of the Restated Interim
Financial Statements are attached as Exhibit 99.1, Exhibit 99.4 and Exhibit
99.7, respectively, to and are incorporated by reference in this Current Report
on Form 8-K. Related certifications are attached as Exhibit 99.2, Exhibit 99.3,
Exhibit 99.5, Exhibit 99.6, Exhibit 99.8 and Exhibit 99.9, respectively, to and
are incorporated by reference in this Current Report on Form 8-K.

The information in this Item 7.01, including the exhibits attached hereto, shall
not be deemed “filed” for purposes of the Securities Exchange Act of 1934, as
amended (the “Exchange Act”), or otherwise subject to the liabilities of that
section, nor shall it be deemed incorporated by reference in any filing under
the Securities Act of 1933, as amended, or the Exchange Act, except as expressly
set forth by specific reference in such a filing.

Item 9.01Financial Statements and Exhibits

Exhibit Number    Description
99.1                Interim Condensed Consolidated Financial Statements for three months
                  ended June 30, 2021 and 2020 dated July 26, 2022
99.2                Form 52-109F2R Certification of Refiled Interim Filings Full
                  Certificate - Chief Executive Officer dated July 26, 2022, for the
                  interim period ended June 30, 2021
99.3                Form 52-109F2R Certification of Refiled Interim Filings Full
                  Certificate - Chief Financial Officer dated July 26, 2022, for the
                  interim period ended June 30, 2021
99.4                Interim Condensed Consolidated Financial Statements for three and
                  six months ended September 30, 2021 and 2020 dated July 26, 2022
99.5                Form 52-109F2R Certification of Refiled Interim Filings Full
                  Certificate - Chief Executive Officer dated July 26, 2022, for the
                  interim period ended September 30, 2021
99.6                Form 52-109F2R Certification of Refiled Interim Filings Full
                  Certificate - Chief Financial Officer dated July 26, 2022, for the
                  interim period ended September 30, 2021
99.7                Interim Condensed Consolidated Financial Statements for three and
                  nine months ended December 31, 2021 and 2020 dated July 26, 2022
99.8                Form 52-109F2R Certification of Refiled Interim Filings Full
                  Certificate - Chief Executive Officer dated July 26, 2022, for the
                  interim period ended December 31, 2021
99.9                Form 52-109F2R Certification of Refiled Interim Filings Full
                  Certificate - Chief Financial Officer dated July 26, 2022, for the
                  interim period ended December 31, 2021

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