Summary
Cisco Systems, Inc. (CSCO) filed an 8-K on February 11, 2015, to report its financial results for the second fiscal quarter of 2015, which ended on January 24, 2015. The report primarily serves to furnish the press release detailing these results, which are presented using both Generally Accepted Accounting Principles (GAAP) and non-GAAP measures. Investors should note that Cisco provides non-GAAP figures to offer a clearer view of ongoing operational performance, excluding items such as share-based compensation, acquisition-related intangibles, and other non-recurring or irregular items. The company emphasizes that these non-GAAP metrics are not a substitute for GAAP but are intended to provide useful insights into financial and business trends. A key focus for investors is Cisco's definition and use of free cash flow, which is presented as net cash from operating activities less capital expenditures. Cisco highlights its intent to return a stated percentage of free cash flow to shareholders through dividends and stock repurchases, making this a significant liquidity and shareholder return metric.
Key Highlights
- 1Cisco Systems reported its second fiscal quarter 2015 results on February 11, 2015.
- 2The filing includes a press release (Exhibit 99.1) detailing the financial performance for the quarter ended January 24, 2015.
- 3The company presented both GAAP and non-GAAP financial measures, providing explanations for the adjustments made.
- 4Key exclusions for non-GAAP reporting include share-based compensation, amortization of acquisition-related intangibles, and acquisition/divestiture costs.
- 5Cisco defines and utilizes free cash flow (operating cash flow less capital expenditures) as a key liquidity measure.
- 6The company intends to return a portion of free cash flow to shareholders via dividends and share repurchases.