What is the main purpose of this 8-K filing?

The main purpose of this 8-K filing is to announce and provide the financial results for Flextronics International Ltd.'s third fiscal quarter ended December 31, 2005, by attaching the corresponding press release.

What are non-GAAP operating results and why is Flextronics providing them?

Non-GAAP operating results are financial measures not prepared according to U.S. Generally Accepted Accounting Principles (GAAP). Flextronics is providing them to offer investors additional insights into the company's operating performance, facilitate period-to-period comparisons, and maintain consistency with historical reporting practices. These measures exclude items like after-tax intangibles amortization and restructuring charges.

Where can I find a reconciliation of non-GAAP to GAAP results?

A reconciliation of the non-GAAP operating results to the GAAP operating results is provided in the schedules attached to the press release, which is included as Exhibit 99.1 to this 8-K filing.

What specific period do these financial results cover?

These financial results cover the third fiscal quarter of Flextronics International Ltd. which ended on December 31, 2005.

FLEX 8-K: Earnings & Results

Summary

Flextronics International Ltd. (FLEX) filed an 8-K on January 31, 2006, to report its financial results for the third fiscal quarter ended December 31, 2005. The report primarily serves to attach a press release detailing these results. Investors should note that the company is presenting non-GAAP operating results alongside its GAAP figures. These non-GAAP results exclude after-tax amortization of intangibles and restructuring and other charges, and are provided to offer additional analytical insights and facilitate historical comparisons.

Key Highlights

1Company announced third fiscal quarter results for the period ended December 31, 2005.
2The 8-K filing includes a press release with detailed financial results as Exhibit 99.1.
3Flextronics is presenting non-GAAP operating results to investors.
4Non-GAAP results exclude after-tax intangibles amortization and restructuring/other charges.
5Management uses non-GAAP results for performance measurement and period-to-period comparisons.
6Reconciliation between non-GAAP and GAAP results is provided within the press release.
7The company aims to provide additional information for investor analysis and financial reporting consistency.

FLEX LTD. 8-K Report, Financial Results (Jan 31, 2006)

Summary

Key Highlights

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