Summary
Agilent Technologies, Inc. (A) filed an 8-K on November 14, 2013, to announce its financial results for the fourth fiscal quarter ended October 31, 2013. The filing primarily references a press release (Exhibit 99.1) which contains the detailed financial information. A significant aspect of this report is Agilent's provision of non-GAAP financial information alongside GAAP results. The company states that this non-GAAP reporting aims to offer a more meaningful view of operational performance and enhance investor understanding of core financial results and future prospects. Investors should note that the non-GAAP information excludes certain items like restructuring and amortization expenses, which can materially affect GAAP earnings. Agilent emphasizes that management uses these non-GAAP measures to assess ongoing operating performance and for internal and competitor comparisons, believing it provides greater transparency. While presented as a supplement to GAAP, this non-GAAP data is not in accordance with U.S. GAAP and may differ from that provided by other companies.
Key Highlights
- 1Agilent Technologies announced fourth fiscal quarter (ended Oct 31, 2013) financial results via an 8-K filing.
- 2The primary information is contained within an attached press release (Exhibit 99.1).
- 3The company provided both GAAP and non-GAAP financial information.
- 4Agilent utilizes non-GAAP measures to offer investors a view of operational performance "through the eyes of management".
- 5Key excluded items in non-GAAP reporting include restructuring and amortization costs.
- 6Management uses non-GAAP measures for internal performance assessment and comparisons.
- 7The non-GAAP information is supplemental and not a substitute for GAAP reporting.