GINKGO BIOWORKS HOLDINGS, INC. : Other Events, Financial Statements and Exhibits (Form 8-K)

Item 8.01. Other events.

In anticipation of its filing one or more registration statements on Form S-3,
Ginkgo Bioworks Holdings, Inc. (the “Company”) files this current report on Form 8-K to incorporate by reference the restated presentation of certain financial information and related information included in the Company’s annual report on Form 10-K for the fiscal year ended December 31, 2021which was filed with the Security and Exchange Commission (the “SEC”) on March 29, 2022 (the “2021 Form 10-K”), to reflect the Company’s change in reportable segments, which was reported in its quarterly report on Form 10-Q for the quarter ended March 31, 2022filed with the SECOND on May 16, 2022. This restated financial information is filed herewith to incorporate this information by reference in future documents filed by the Company under the Securities Act of 1933, as amended.

In the first quarter of 2022, the Company changed its financial information into two reportable segments comprising (i) Foundry and (ii) Biosecurity, as described in Schedule 99.1 (Notes 2 and 25 to the consolidated financial statements). This new alignment replaced the company’s historical presentation of a single reportable segment.

Attached as Exhibit 99.1 hereto revises the information contained in the following items of the 2021 Form 10-K as originally filed to reflect, where applicable, the matters described above: Part II, Item 7 (Analysis by Management of Financial Condition and Results of Operations) and Part II, Item 8 (Financial Statements and Supplementary Data). The presentation of the company’s historical financial information in Schedule 99.1 is consistent with the segment presentation set forth in the company’s quarterly reports on Form 10-Q for the quarters ended March 31, 2022 and June 30, 2022filed with the SECOND on May 16, 2022 and August 15, 2022respectively.

Nothing in the 2021 Form 10-K other than those identified above is updated by this Form 8-K. The information contained in the 2021 Form 10-K is generally indicated at December 31, 2021, and this Form 8-K does not reflect any subsequent information or event other than the changes noted above. For a discussion of events and developments subsequent to the filing of the 2021 Form 10-K, please refer to SECOND deposits since that date.

Item 9.01. Financial statements and supporting documents.

(d) Exhibits.

Exhibit Number        Description

23.1                    Consent of Ernst & Young, LLP, Independent Registered Public
                      Accounting Firm.

99.1                    Excerpts from the Company's Annual Report on Form 10-K for
                      the year ended December 31, 2021, reflecting revisions to
                      Part II, Item 7 and Part II, Item 8 thereof.

104                   Cover Page Interactive Data File (embedded within the Inline
                      XBRL).

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