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10-QPeriod: Q1 FY2013

Palo Alto Networks Inc Quarterly Report for Q1 Ended Oct 31, 2012

Filed December 10, 2012For Securities:PANW

Summary

Palo Alto Networks Inc. (PANW) is reporting its quarterly results following its Initial Public Offering (IPO) in July 2012. As an 'emerging growth company,' PANW is benefiting from certain exemptions under the JOBS Act, including delayed compliance with auditor attestation requirements for internal controls (Section 404 of Sarbanes-Oxley) until it is no longer an emerging growth company or the fiscal year after its first annual report is filed. However, the company has chosen to opt-out of the extended transition period for adopting new or revised accounting standards, committing to compliance on the same timeline as non-emerging growth companies. The company also highlights the increased costs and complexities associated with being a public company, including obtaining director and officer liability insurance and attracting qualified board members and executives. There is a focus on the ongoing process of evaluating and remediating internal controls over financial reporting, with the understanding that material weaknesses could negatively impact investor confidence and stock price. The company emphasizes that any failure to establish effective internal controls could lead to a decline in its stock value.

Financial Statements
Beta

Key Highlights

  • 1Palo Alto Networks (PANW) is operating as an 'emerging growth company' post-IPO, leveraging JOBS Act exemptions.
  • 2The company is actively evaluating and remediating its internal controls over financial reporting, recognizing the potential impact on investor confidence and stock price.
  • 3PANW has opted out of the extended transition period for adopting new accounting standards, committing to full compliance alongside non-emerging growth companies.
  • 4The IPO in July 2012 raised approximately $215.4 million in net proceeds for the company.
  • 5The company acknowledges increased costs and potential challenges in attracting talent due to public company requirements, including D&O insurance.

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