Summary
Blackstone Inc. (BX) filed an 8-K on August 6, 2009, to report its financial results for the quarter ended June 30, 2009. The filing primarily serves to attach a press release detailing these results and, importantly, to introduce and explain several non-GAAP financial measures that the company utilizes to provide a clearer picture of its operational performance and value creation. These non-GAAP measures, including Economic Net Income (ENI) and Net Fee Related Earnings from Operations, are crucial for investors to understand Blackstone's unique business model and how management assesses performance. For investors, the key takeaway is that Blackstone employs specific metrics beyond standard GAAP to highlight its core earnings potential, the effectiveness of its fee-generating businesses, and its cash flow generation capacity before considering certain non-operational or fund-level impacts. The adoption and explanation of these metrics underscore Blackstone's commitment to transparency in communicating its financial health and operational efficiency to the market, particularly during a period that likely presented unique challenges and opportunities for alternative asset managers.
Key Highlights
- 1Blackstone Group L.P. announced its financial results for the quarter ended June 30, 2009, via an 8-K filing.
- 2The filing's primary purpose is to attach a press release (Exhibit 99.1) containing the detailed financial results.
- 3Blackstone introduces and defines several non-GAAP financial measures: Economic Net Income (ENI), Economic Net Income After Taxes, Net Fee Related Earnings from Operations, and EBITDA-NFRE.
- 4ENI is presented as a key measure for value creation and performance benchmarking, excluding income taxes and IPO/acquisition-related items.
- 5Net Fee Related Earnings from Operations is highlighted to assess the profitability of recurring revenues over operating expenses, excluding performance fees.
- 6Adjusted Cash Flows from Operations is used as a supplemental liquidity measure, focusing on cash flows before consolidation of investment funds and within one-year operating assets/liabilities.
- 7Reconciliations for these non-GAAP measures to their GAAP equivalents are available in the accompanying press release.
- 8The filing also notes Robert L. Friedman, Chief Legal Officer, as the signatory for The Blackstone Group L.P.