Business Context and Reporting Period
Company: Fresenius Medical Care AG & Co. KGaA
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Filing Date: October 31, 2012
Reporting Period: Third Quarter ended September 30, 2012
This filing serves as a cover document announcing the issuance of an Investor News release regarding third-quarter 2012 results. The detailed financial data is contained in Exhibit 99.1, which is referenced but not included in the text of this specific filing.
Key Financial Metrics
The filing text does not provide specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. These figures are located in the attached Investor News (Exhibit 99.1).
The company utilizes the following non-GAAP financial measures to supplement GAAP results:
- EBITDA: Operating income excluding interest, taxes, depreciation, and amortization.
- Free Cash Flow: Defined as a non-GAAP measure to enhance understanding of financial performance.
Reconciliations between these non-GAAP measures and the most comparable GAAP measures are included in the attached Investor News and the Cash Flow Statement.
Material Changes
The filing text does not contain specific data regarding material changes versus the prior comparable period. Investors must refer to the attached Investor News (Exhibit 99.1) for comparative analysis.
Guidance, Outlook, and Risks
Management Commentary: Management states that the inclusion of non-GAAP measures provides consistency and comparability with prior periods and enhances the user's understanding of current performance and future prospects.
Regulatory Note: The attached Investor News is not deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934 and is not subject to the liabilities of that section. It shall not be deemed incorporated by reference in any other filing.
Risks and Contingencies: No specific risks or contingencies are detailed in the cover text of this Form 6-K.
Important Facts for Investor Verification
- Verify the specific revenue and profit figures in the attached Investor News (Exhibit 99.1), as they are not present in this cover document.
- Review the reconciliation tables in the attached Investor News to understand the adjustments made to derive EBITDA and Free Cash Flow from GAAP figures.
- Note that the non-GAAP measures are provided for informational purposes and should not be considered superior to GAAP financial measures.
- Confirm the filing status of the attached exhibit, as it is not legally "filed" under Section 18 of the Exchange Act.