Summary
Cardinal Health, Inc. (CAH) filed an 8-K on January 22, 2004, to report its financial results for the second fiscal quarter ended December 31, 2003. The filing includes a press release detailing these results and a management discussion explaining the rationale behind presenting performance excluding special charges. This suggests that the company is focusing on its core operational performance and believes that excluding certain one-time items provides a clearer picture of ongoing trends for investors.
Key Highlights
- 1The 8-K filing announces the results for Cardinal Health's second fiscal quarter ended December 31, 2003.
- 2A press release containing the quarterly financial results is attached as Exhibit 99.01.
- 3The company is providing a management discussion on the exclusion of special charges from reported results.
- 4This discussion, attached as Exhibit 99.02, explains why excluding special charges offers a useful view of current performance and trends.
- 5The filing is considered 'furnished' rather than 'filed' for purposes of Section 18 of the Securities Exchange Act of 1934.
- 6This indicates a focus on transparency regarding how the company views its operational performance.