In addition to U.S. GAAP results, this press release also contains the following non-GAAP financial results: income from operations, operating margin, net income, net margin, net income per fully diluted share and adjusted free cash flow. The Company's non-GAAP results exclude amortization related to intangible assets acquired through business combinations, costs associated with restructuring and severance, equity-based compensation, acquisition and integration cost, impairment relating to assets acquired through business combinations, long-lived asset impairment relating to business cessation or disposal, impairment relating to equity investments, income tax expense arising from discrete tax items triggered by acquisition, disposal of business (both via a sale or an abandonment), restructuring and significant changes in tax laws, gain/loss on disposal of business, as well as tax benefits or expenses associated with the foregoing non-GAAP items. The non-GAAP adjustments may or may not be infrequent or nonrecurring in nature, but are a result of periodic or non-core operating activities. These non-GAAP measures are consistent with the way management analyzes and assesses the Company’s operating results. The Company believes these non-GAAP measures enhance investors’ understanding of the Company’s underlying operational performance, as well as their ability to compare the Company’s period-to-period financial results and the Company’s overall performance to that of its competitors.
Management uses both U.S. GAAP metrics as well as non-GAAP metrics to evaluate the Company’s operating and financial results. Non-GAAP financial measures may not provide information that is directly comparable to that provided by other companies in the Company’s industry, as other companies in the industry may calculate non-GAAP financial results differently. In addition, there are limitations in using non-GAAP financial measures because the non-GAAP financial measures are not prepared in accordance with GAAP, may be different from non-GAAP financial measures used by other companies and exclude expenses that may have a material impact on the Company’s reported financial results. The presentation of non-GAAP items is meant to supplement, but not substitute for, GAAP financial measures or information. The Company believes the presentation of non-GAAP results in combination with GAAP results provides better transparency to the investment community when analyzing business trends, providing meaningful comparisons with prior period performance and enhancing investors’ ability to view the Company's results from management's perspective. A reconciliation of each non-GAAP financial measure to the most directly comparable GAAP measure discussed in this press release is contained in the financial tables at the end of this press release.
除了歷史聲明外,本新聞稿包含與未來事件及我們未來結果相關的聲明。這些聲明是根據1995年私人證券訴訟改革法案的定義,是"前瞻性"聲明。儘管這些前瞻性聲明代表了我們對業務的判斷和對未來的期望,包括我們的熱壓產品和其他新興技術轉型的重要性和競爭力,但若干風險、不確定性和其他重要因素可能導致實際發展和結果與我們的期望存在實質性差異。這些因素包括但不限於對我們業務的持續宏觀經濟逆風、實際或潛在的通脹壓力、信息技術系統和網絡基礎設施的中斷、違規或故障、利率和風險溢價的調整、下降的客戶情緒,或由地緣政治緊張直接或間接引起的經濟衰退,我們開發、製造和獲得新產品市場接受度的能力,我們根據業務計劃運營業務的能力,以及在我們2023年9月30日結束的財政年度的10-k表格年度報告中列出的或討論的其他因素,並且在我們向證券交易委員會提交的其他文件中。Kulicke and Soffa Industries, Inc.對於任何基於新信息、未來事件或其他原因更新或更改其前瞻性聲明不承擔任何義務(並明確拒絕任何此類義務)。
(b)每股的非GAAP調整包括與通過業務合併所獲得的無形資產相關的攤銷、與重組和遣散費用相關的成本、收購和整合成本、基於股權的薪酬費用、與業務終止或處置相關的減值、以及來自美國稅務法庭意見的所得稅利益。 Varian Medical Systems, Inc. 及 稅務專員之間的訴訟 與美國一次性過渡稅和與前述非GAAP項目相關的所得稅影響有關。