Aviat Networks Inc. has released its unaudited pro forma condensed combined financial statements following the acquisition of NEC Corporation's wireless transport business. The transaction, finalized on November 30, 2023, involved a cash payment of $51.2 million and the issuance of $22.3 million in company common stock, totaling $73.5 million. The financial statements, prepared using the acquisition method of accounting, illustrate the effects of this merger as if it occurred on July 1, 2023. These statements incorporate Aviat's historical financial data and NEC's wireless transport business results, reflecting the strategic expansion of Aviat's operations in the wireless transport sector.