Summary
Stryker Corporation (SYK) filed an 8-K on October 19, 2010, to announce its third-quarter 2010 operating results. The report highlights the use of non-GAAP financial measures, including "constant currency," "adjusted net earnings," and "adjusted diluted net earnings per share." These supplemental measures are provided to offer a more consistent and comparable view of the company's performance by excluding the impact of foreign currency fluctuations, asset sales, repatriation of foreign earnings, restructuring charges, and patent infringement settlement gains that can affect comparability. Investors are encouraged to review these non-GAAP measures alongside the company's reported GAAP results. The filing provides a reconciliation for adjusted diluted net earnings per share for the year ended December 31, 2009, showing an adjusted figure of $2.95 compared to reported diluted net earnings per share of $2.77. This information is intended to provide a clearer understanding of underlying operational trends and management's performance evaluation basis.
Key Highlights
- 1Stryker Corporation reported its third-quarter 2010 operating results via a press release dated October 19, 2010.
- 2The company is utilizing non-GAAP financial measures such as "constant currency," "adjusted net earnings," and "adjusted diluted net earnings per share."
- 3These non-GAAP measures are intended to provide a more comparable view of performance by excluding items like foreign currency impacts, asset sale gains, and restructuring charges.
- 4Management uses these non-GAAP measures for business segment review, trend analysis, and bonus plan calculations.
- 5A reconciliation for adjusted diluted net earnings per share for the fiscal year 2009 is provided.
- 6For 2009, adjusted diluted EPS was $2.95, compared to reported diluted EPS of $2.77.
- 7The company emphasizes that these non-GAAP measures are supplemental and should be reviewed alongside official GAAP financial statements.