Summary
Agilent Technologies, Inc. (Agilent) has filed a Form 8-K to announce a change in its business segment reporting structure, effective November 1, 2008. Beginning in the first fiscal quarter of 2009, the company will report its results across three distinct segments: electronic measurement, bio-analytical measurement, and semiconductor and board test. This change is primarily driven by how the chief operating decision maker views and evaluates the company's operations and resource allocation. The most significant aspect for investors is the creation of a new 'semiconductor and board test' segment. This segment consolidates semiconductor equipment and services for semiconductor manufacturing and printed circuit board assembly customers. It includes laser interferometer (previously in bio-analytical measurement) and parametric test and printed circuit test (previously in electronic measurement). Additionally, microscopy measurement has been moved from the bio-analytical measurement segment to the electronic measurement segment to enhance synergy. The filing also notes that this change will be reflected retrospectively, with historical segment data adjusted for consistency.
Key Highlights
- 1Agilent is changing its business segment reporting structure to three segments: electronic measurement, bio-analytical measurement, and semiconductor and board test.
- 2A new 'semiconductor and board test' segment has been formed, consolidating various previously reported product lines.
- 3The formation of the new segment is based on the chief operating decision maker's operational view and performance assessment.
- 4Microscopy measurement has been moved from bio-analytical measurement to electronic measurement for increased synergy.
- 5These changes were effective as of November 1, 2008.
- 6Historical segment financial information for fiscal years 2006, 2007, and 2008 will be restated to reflect the new segment structure.
- 7A separate exhibit (99.1) provides quarterly financial summary information by reportable segment for the affected fiscal years.