Summary
Cisco Systems, Inc. (CSCO) filed a Form 8-K on February 8, 2005, to report its financial results for the second fiscal quarter ended January 29, 2005. The report primarily serves to furnish a press release detailing these results. Investors should note that while Cisco reports its financial performance according to Generally Accepted Accounting Principles (GAAP), it also provides pro forma net income and pro forma net income per share. Cisco states that these non-GAAP measures are used internally for management review and are believed to offer investors a more meaningful understanding of the company's ongoing operational performance when considered alongside GAAP figures. The key takeaway for investors from this filing is that Cisco is adhering to its practice of providing both GAAP and pro forma financial information. This allows for a more comprehensive view of the company's performance by isolating operational trends and excluding items that may not reflect the core business's day-to-day activity. Investors should carefully review both sets of figures to fully assess Cisco's financial health and operational efficiency.
Key Highlights
- 1Filing reports Cisco's financial results for the fiscal second quarter ended January 29, 2005.
- 2Includes a press release (Exhibit 99.1) detailing the company's quarterly performance.
- 3Cisco reports financial results in accordance with GAAP.
- 4The company also provides pro forma net income and pro forma net income per share.
- 5Cisco believes pro forma measures offer additional insight into operating results and business trends.
- 6Management uses pro forma figures for reviewing financial results.
- 7Information provided is not deemed 'filed' for purposes of Section 18 of the Securities Exchange Act of 1934, nor subject to liabilities under Sections 11 and 12(a)(2) of the Securities Act of 1933, as is standard for 8-K furnishing of earnings releases.