Summary
Cisco Systems, Inc. (CSCO) filed a Form 8-K on February 6, 2008, to report its financial results for the fiscal second quarter ended January 26, 2008. The filing primarily serves as a notification of the earnings release and provides details on the non-GAAP financial measures the company utilizes. Investors should note that this report does not contain detailed financial statements but refers to an accompanying press release (Exhibit 99.1) for the specific results. The company emphasizes its use of non-GAAP metrics, such as non-GAAP net income and non-GAAP earnings per share, in addition to GAAP measures. These non-GAAP figures exclude various items including employee share-based compensation expense, purchase accounting adjustments, payroll tax on stock option exercises, acquisition-related expenses, in-process R&D, amortization of purchased intangibles, and significant gains/losses on equity securities. Cisco believes these adjustments offer a clearer view of ongoing operational performance and trends, particularly regarding inventory management through non-GAAP inventory turns.
Key Highlights
- 1Cisco Systems reported its fiscal second quarter 2008 results on February 6, 2008.
- 2The 8-K filing includes a press release (Exhibit 99.1) with the detailed financial results.
- 3The company prominently uses and explains its non-GAAP financial measures.
- 4Excluded items from non-GAAP measures include employee stock-based compensation, acquisition-related costs, and amortization of intangibles.
- 5Cisco believes non-GAAP measures provide useful insights into ongoing operational performance and trends.
- 6Non-GAAP inventory turns are highlighted as a key operational metric.