Summary
Emerson Electric Co. (EMR) filed a Current Report on Form 8-K on February 5, 2013, to announce its first quarter 2013 financial results. The filing primarily serves to furnish a press release detailing these results, which was issued on the same day. Investors should note that the press release contains non-GAAP financial measures, and the company emphasizes that these should be considered supplemental to, and not a substitute for, GAAP-based financial information. The reasons for management's use of these non-GAAP measures are further elaborated in their most recent Form 10-K filing. While the 8-K itself does not contain the detailed financial statements, it directs investors to the accompanying press release (Exhibit 99.1) for the specific figures. This indicates that the core information regarding the company's operational and financial performance for the first quarter of fiscal year 2013 is contained within that press release. Investors seeking detailed performance metrics, such as revenue, earnings, and order trends, will need to refer to the furnished press release.
Key Highlights
- 1Emerson Electric Co. (EMR) announced its first quarter 2013 results via an 8-K filing on February 5, 2013.
- 2The primary purpose of the filing was to furnish a press release detailing the Q1 2013 financial results.
- 3The press release was issued on February 5, 2013, and is attached as Exhibit 99.1.
- 4The company disclosed the use of non-GAAP financial measures in its Q1 2013 results announcement.
- 5Emerson stated that non-GAAP measures are supplemental and should not replace GAAP-based financial information.
- 6Further explanations for the use of non-GAAP measures are available in the company's latest 10-K filing.
- 7The 8-K itself does not contain detailed financial data but refers investors to the press release for such information.