Summary
Blackstone Inc. (BX), formerly The Blackstone Group L.P., filed an 8-K on November 6, 2009, primarily to announce its financial results for the quarter ended September 30, 2009, through a press release attached as Exhibit 99.1. The filing emphasizes Blackstone's use of non-GAAP financial measures to provide a clearer picture of its performance and operational efficiency. Key among these are Economic Net Income (ENI), Economic Net Income After Taxes, Net Fee Related Earnings from Operations, and EBITDA-NFRE, which are designed to reflect the underlying economic performance and recurring earnings of its business segments, stripping out certain IPO and acquisition-related items, as well as the impact of taxes and fund consolidation. Investors should note that Blackstone utilizes these non-GAAP metrics to guide resource deployment, compensation decisions, and to assess operational profitability and liquidity. The Adjusted Cash Flows from Operations metric is specifically highlighted as a supplemental measure for liquidity and distribution availability to unitholders. While these measures are presented as supplemental to GAAP, they offer insights into management's perspective on business performance and financial health, particularly in understanding recurring revenue streams and operational costs.
Key Highlights
- 1Blackstone Group L.P. filed an 8-K on November 6, 2009, reporting Q3 2009 financial results via an attached press release.
- 2The filing focuses on non-GAAP financial measures, including Economic Net Income (ENI), to present performance.
- 3ENI is defined as segment net income excluding taxes and IPO/acquisition-related items, used for value creation assessment.
- 4Net Fee Related Earnings from Operations is highlighted as a measure of recurring earnings from operations, excluding performance fees and investment gains/losses.
- 5EBITDA-NFRE is presented as a measure of segment performance and ability to cover recurring operating expenses.
- 6Adjusted Cash Flows from Operations is provided as a supplemental measure for assessing liquidity and amounts available for distributions.
- 7The press release, furnished but not filed, includes reconciliations of these non-GAAP measures to GAAP.