Summary
Hewlett Packard Enterprise Company (HPE) filed an 8-K on February 4, 2021, primarily to announce retrospective adjustments to its segment financial reporting and non-GAAP financial measures for fiscal years 2019 and 2020. These changes are effective at the beginning of fiscal year 2021 and aim to better align segment reporting with the company's current business structure and reporting practices. Key changes include organizational realignments that shift certain business units across reportable segments, such as the transfer of lifecycle event services and software/related services businesses. Additionally, HPE has adjusted its non-GAAP reporting to exclude stock-based compensation expense from segment earnings and consolidated non-GAAP results. These restatements are provided for comparative purposes and do not alter previously reported consolidated GAAP results.
Key Highlights
- 1HPE is retrospectively restating segment financial results for fiscal years 2019 and 2020 to reflect organizational changes and a new non-GAAP reporting methodology.
- 2Organizational changes involve reclassifying businesses across segments, including the formation of a new Software operating segment and reallocation of Advisory and Professional Services (A&PS) and other businesses.
- 3The company has adopted a new non-GAAP reporting approach, excluding stock-based compensation expense from segment earnings and consolidated non-GAAP results.
- 4These restatements aim to provide a clearer alignment of segment reporting with HPE's current business structure.
- 5The changes are effective at the start of fiscal year 2021, with prior periods restated for comparability.
- 6Crucially, these segment and non-GAAP adjustments do not impact HPE's previously reported consolidated GAAP financial results.