原帖由 RDX 于 2009-9-18 11:25 发表  8 W9 r1 y3 p1 u M8 Q& q$ ]
杯具啊
& o' e$ P* l( P$ T/ s! c; M国内的新闻报道从来就是没有专业水平胡乱报道
" E0 P3 q& d: [这里的数字有的是GAAP的 有的是NON-GAAP的 乱说一气) j; A( `/ [' r4 U3 b
GAAP是美国通行的会计准则 但是里面有一个问题 如果一个产品在未来一段时间会不断地提供免费软件更新 那么 ...
不完全正确，收入分摊，成本同样要分摊。而且也不是按软件更新周期分摊的，按该产品的预计生命周期，至于怎么预计，就要看palm自己具体怎么解释了。
! ~7 m' \; v' w( A不过数据倒是真的，non-gaap确实是亏损10美分一股。
# h4 n3 x$ H; ?! I这就是为啥投机公司喜欢看现金流
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Palm Reports Q1 FY 2010 Results5 H7 r/ @* u+ i9 {, _$ \1 ]& t
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Palm, Inc. (NASDAQ: PALM) today reported that total revenues in the first quarter of fiscal year 2010, ended Aug. 28, 2009, were $68.0 million. Gross profit was ($2.8) million, and gross margin was (4.1) percent. These results include the effects of subscription accounting applied to Palm webOS products as required by GAAP.(1) In accordance with this methodology, revenues and direct cost of revenues for Palm webOS products (currently Palm® Pre™ smartphone) are deferred and recognized over the product’s estimated economic life.
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To facilitate comparisons to Palm’s historical results, Palm has included non-GAAP adjusted measures, which exclude the impact of subscription accounting, stock-based compensation and other items detailed later in this release. The company believes this information will help investors better evaluate its current period performance and trends in its business., O5 Y- d" O7 |* Y& |) d+ M0 s7 N' w
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Non-GAAP Adjusted Revenues in the first quarter totaled $360.7 million, non-GAAP Adjusted Gross Profit was $100.6 million and non-GAAP Adjusted Gross Margin was 27.9 percent.
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4 [9 @4 i# l2 j: n8 l" y* y"We’re making significant progress with Palm’s transformation, and our culture of innovation is stronger than ever. We’re launching more great Palm webOS products with more carriers, and turning our sights toward growth,” said Jon Rubinstein, chairman and chief executive officer.
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. O0 [- a3 H% t' xThe company shipped a total of 823,000 smartphone units during the quarter, representing a 134 percent increase from the fourth quarter of fiscal year 2009 and a year-over-year decrease of 30 percent. Smartphone sell-through for the quarter was 810,000 units, up 76 percent from the fourth quarter of fiscal year 2009 and down 21 percent year-over-year.1 x+ p2 B$ o" {$ N5 x& P# C8 Q
: f* z9 R% L7 m) q4 a! ?* XOn a GAAP basis, net loss applicable to common stockholders for the first quarter of fiscal year 2010 was $(164.5) million, or $(1.17) per diluted common share. This compares to a net loss applicable to common stockholders for the first quarter of fiscal year 2009 of $(41.9) million, or $(0.39) per diluted common share." p6 {1 {4 \8 V
& d, C" V. \& q% g5 C! zThe company’s net loss applicable to common stockholders on a GAAP basis reflects new accounting guidance, effective this quarter, which requires the anti-dilutive provisions of Palm’s series C preferred shares and related warrants to be treated as derivatives for financial reporting purposes. The fair value of the derivatives were estimated as of the first day of fiscal year 2010 and are marked to market on a quarterly basis, with any change in value reflected in the company’s financial results for the period. As of Aug. 28, 2009, Palm recorded a $235.0 million current liability related to its series C derivatives. A $27.4 million non-cash loss on series C derivatives was reflected in the company’s financial results. With regard to the series C derivatives, any future increases in Palm’s stock price from period to period will be reflected as a non-cash loss on these derivatives in the company’s financial results, and any future decreases will be reflected as a non-cash gain in the company’s financial results.9 ? c) o" L: `) o4 p) N& @& [( J
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Non-GAAP Net Loss for the first quarter of fiscal year 2010 was $(13.6) million, or $(0.10) per diluted share. This compares to a non-GAAP Net Loss for the first quarter of fiscal year 2009 of $(12.8) million, or $(0.12) per diluted share.
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% ], r3 X5 i: ~( y; Z2 k2 h% h[ 本帖最后由 zhzyg 于 2009-9-18 16:07 编辑 ] |
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发表于 2009-9-18 10:47
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谢谢分享！
发表于 2009-9-18 11:55
