RH current report, 13 June 2013

Business Context and Reporting Period

Company: Restoration Hardware Holdings, Inc. (RH)
Filing Type: Form 8-K (Current Report)
Date of Report: June 13, 2013
Reporting Period: First quarter ended May 4, 2013

This filing serves to announce the issuance of a press release containing financial results for the first quarter ended May 4, 2013. The full text of the press release is included as Exhibit 99.1.

Key Financial Metrics

The filing text does not provide specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. These metrics are contained within the attached press release (Exhibit 99.1) referenced in Item 2.02.

Material Changes

The filing does not detail specific material changes versus the prior comparable period. It notes that the company is making reference to non-GAAP financial information in the press release and conference call, with a reconciliation to GAAP measures provided in the attached exhibit.

Guidance, Outlook, and Disclosures

  • Non-GAAP Measures: The company utilizes non-GAAP financial measures in its communications, with reconciliations to GAAP measures included in the press release.
  • Disclosure Channels: RH discloses that it may use its websites (rh.com and restorationhardware.com) to disclose material non-public information and comply with Regulation FD.
  • Legal Status of Information: Information furnished with this report, including Exhibit 99.1, is not deemed "filed" for purposes of Section 18 of the Exchange Act and is not incorporated by reference into other filings unless expressly stated.

Investor Verification Checklist

  • Review Exhibit 99.1 (Press Release) for specific Q1 2013 revenue, earnings, and cash flow figures.
  • Examine the reconciliation of non-GAAP financial measures to GAAP measures provided in the press release.
  • Verify the company's website disclosure practices regarding material non-public information.
  • Confirm the exact quarter end date (May 4, 2013) when comparing to prior periods.