JDS Uniphase Corp. announced that it will be unable to file on time its results for the fourth quarter, which ended June 30, because it was unable to complete its year-end audit. The maker of broadband equipment blamed “the quantity, complexity and accounting of a number of one-time transactions” for the delay.

During the fourth quarter, JDS sold two New Jersey facilities to a contract manufacturing partner, divested its cable-television and bulk-optics businesses, phased out some products manufactured at its facility in Santa Rosa, California, and acquired Photonic Power Systems and Lightwave Electronics.

The company added that it will reschedule its earnings announcement as soon as the year-end audit is finalized. Investors were not too forgiving, knocking down JDS’s share price by more than 3 percent.

This is not the first time that accounting related to mergers, acquisitions, and divestitures has had a heavy impact on JDS Uniphase. One of the poster companies for the late 1990s bubble, JDS stunned observers in 2001 — shortly after FAS 142 went into effect — when it cut the value of goodwill on its books by more than $50 billion to reflect the decline in the value of its acquisitions.