Summary
This 8-K filing by Cisco Systems, Inc. (CSCO), dated May 11, 2011, reports its financial results for the fiscal third quarter ended April 30, 2011. The filing primarily consists of a press release (Exhibit 99.1) detailing these results. Investors should note that Cisco is presenting both GAAP and non-GAAP financial measures. The non-GAAP measures, which exclude items like share-based compensation expense, amortization of acquisition-related intangible assets, and restructuring costs, are provided to offer investors a view of underlying operational trends. While the filing does not provide the actual financial numbers within the 8-K text itself (as they are in the furnished press release), it clearly outlines the rationale behind the non-GAAP adjustments. Cisco's management uses these non-GAAP figures for internal budgeting and performance review, believing they better reflect ongoing operating results by removing the impact of non-cash expenses, acquisition-related costs, and significant one-time events. Investors are advised to review these non-GAAP measures in conjunction with the corresponding GAAP figures to gain a comprehensive understanding of the company's financial performance.
Key Highlights
- 1Cisco Systems reported its fiscal third quarter 2011 results on May 11, 2011.
- 2The report is primarily a furnishing of a press release (Exhibit 99.1) detailing the quarterly financial results.
- 3Cisco is presenting both GAAP (Generally Accepted Accounting Principles) and non-GAAP financial measures to investors.
- 4Non-GAAP measures are provided to offer a view of ongoing operational performance, excluding certain expenses.
- 5Key exclusions from non-GAAP measures include share-based compensation expense and amortization of acquisition-related intangible assets.
- 6Restructuring charges, asset impairments, and significant tax effects are also excluded from non-GAAP calculations.
- 7Cisco's management utilizes these non-GAAP metrics for internal budgeting and performance assessment.
- 8Investors are encouraged to analyze non-GAAP results alongside GAAP results for a complete financial picture.