Summary
Autodesk, Inc. (ADSK) filed an 8-K on August 13, 2009, to report its financial results for the second quarter of fiscal year 2010, which ended on July 31, 2009. The filing primarily serves to furnish the press release and prepared remarks containing these results. Investors should note that Autodesk is providing both GAAP and non-GAAP financial measures, with a detailed explanation of the adjustments made for the non-GAAP figures. These adjustments are designed to exclude items such as stock-based compensation, amortization of intangibles, goodwill impairment, valuation allowances on deferred tax assets, and restructuring charges, which management believes do not reflect ongoing operational performance. The company emphasizes that while these non-GAAP measures offer supplemental insights for evaluating earning potential and comparing results with peers, they are not prepared in accordance with GAAP and have limitations. Investors are advised to consider these non-GAAP figures in conjunction with the GAAP results and to carefully review the accompanying explanations provided in the furnished exhibits.
Key Highlights
- 1Autodesk reported its Q2 FY2010 financial results via an 8-K filing on August 13, 2009.
- 2The filing includes a press release (Exhibit 99.1) and prepared remarks (Exhibit 99.2) detailing the financial performance.
- 3Autodesk presented both Generally Accepted Accounting Principles (GAAP) and non-GAAP financial results.
- 4Key non-GAAP adjustments include the exclusion of stock-based compensation (SFAS 123R), amortization of purchased intangibles, goodwill impairment, valuation allowances on deferred tax assets, and restructuring charges.
- 5Management uses non-GAAP measures to assess operational performance, facilitate budgeting, and compare with competitors.
- 6The company cautions that non-GAAP measures have limitations and should be viewed alongside GAAP results.
- 7The furnished exhibits are incorporated by reference but are not considered 'filed' for certain SEC provisions.