Summary
Ecolab Inc. (ECL) filed an 8-K on April 28, 2009, to report its first-quarter financial results for the period ending March 31, 2009. The filing primarily references a press release (Exhibit 99) that details the company's financial performance for the quarter. Notably, Ecolab is providing non-GAAP pro forma diluted earnings per share, which excludes special gains/charges and discrete tax items. The company states that this non-GAAP measure is intended to provide investors with a clearer understanding of the underlying business performance by removing the impact of non-recurring items, thereby enabling better comparison between current and prior periods. Investors should pay close attention to the specific details within the accompanying press release to understand the nature of these excluded items and their impact on reported earnings. While the 8-K itself is brief, it serves as the formal notification of the earnings release and highlights the company's commitment to offering a view of operational performance adjusted for unusual events, which is a common practice for many companies seeking to convey ongoing business health to the investment community.
Key Highlights
- 1Ecolab Inc. (ECL) announced first-quarter 2009 earnings results on April 28, 2009.
- 2The 8-K filing incorporates by reference a press release (Exhibit 99) detailing these results.
- 3The company is reporting non-GAAP pro forma diluted earnings per share for Q1 2009 and Q1 2008.
- 4These non-GAAP figures exclude special gains and charges.
- 5Discrete tax items are also excluded from the pro forma earnings per share calculation.
- 6Ecolab's management believes this non-GAAP metric aids investors in understanding underlying business performance.
- 7The intention is to facilitate comparison of current and prior period operating results by removing non-recurring items.