Summary
Johnson & Johnson (JNJ) filed an 8-K on July 18, 2003, to report its consolidated financial results for the second quarter ended June 29, 2003. The report includes a press release announcing sales and earnings for the period, with specific attention to non-GAAP disclosures designed to offer investors a clearer view of underlying business performance. The company provided supplemental information, including sales growth excluding currency impacts and earnings before taxes, net earnings, and earnings per share (diluted) adjusted to exclude in-process research and development (IPR&D) charges. J&J believes these adjustments are meaningful for evaluating ongoing operations, particularly given that currency fluctuations can obscure business trends and IPR&D charges are associated with business combinations.
Key Highlights
- 1Announcement of Second Quarter 2003 Sales and Earnings.
- 2Use of non-GAAP disclosures to provide a clearer view of underlying business performance.
- 3Presentation of sales growth excluding currency fluctuations, considered a meaningful measure of comparative performance.
- 4Disclosure of earnings before taxes, net earnings, and EPS excluding in-process R&D (IPR&D) charges.
- 5Rationale provided for excluding IPR&D charges: to aid in evaluating ongoing business operations as they relate to business combinations.
- 6Revision to a press release to clarify FDA approval for LEVAQUIN's use in chronic bacterial prostatitis.
- 7Inclusion of currency percentages in all references to sales growth rates within the press release text.