Summary
Autodesk, Inc. (ADSK) filed an 8-K on May 19, 2015, to report its first-quarter financial results for the period ending April 30, 2015. The filing primarily furnished a press release and prepared remarks, which provided investors with both GAAP and non-GAAP financial measures. The company emphasized its use of non-GAAP measures, including non-GAAP net earnings and billings, for internal decision-making and to offer a clearer view of core business performance by excluding items such as stock-based compensation, amortization of intangibles, goodwill impairment, restructuring charges, gains/losses on strategic investments, and certain tax-related adjustments. Investors should note that Autodesk's non-GAAP reporting is designed to provide greater transparency into key metrics used by management, aiding in the comparison of results across periods and against peers. However, the company also stresses that these non-GAAP measures are supplementary and should be considered alongside GAAP results, highlighting the potential for differences compared to other companies' non-GAAP reporting and the subjective nature of management's exclusion choices. The filing urges a thorough review of reconciliations between GAAP and non-GAAP figures.
Key Highlights
- 1Autodesk reported its Q1 2015 financial results on May 19, 2015, via an 8-K filing.
- 2The company furnished its Q1 2015 press release and prepared remarks, which contained the financial results.
- 3Both GAAP and non-GAAP financial measures were presented to investors.
- 4Autodesk utilizes non-GAAP measures, such as non-GAAP net earnings and billings, for internal analysis and to assess core business performance.
- 5Key exclusions from non-GAAP measures include stock-based compensation, amortization of intangibles, goodwill impairment, restructuring charges, strategic investment gains/losses, and certain tax items.
- 6The company aims to provide greater transparency and comparability through its non-GAAP reporting.
- 7Investors are advised to review GAAP results and reconciliations of non-GAAP to GAAP measures.