Business Context and Reporting Period
Company: Emerson Electric Co.
Filing Type: Form 8-K (Current Report)
Date of Report: February 5, 2013
Reporting Period: First Quarter 2013
This filing serves as a notification that a press release regarding the Company's first quarter 2013 results of operations and financial condition was issued on February 5, 2013. The detailed financial data is contained in the attached press release (Exhibit 99.1) rather than within the body of this 8-K form.
Key Financial Metrics
The filing text does not provide specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. These metrics are referenced as being detailed in the attached press release (Exhibit 99.1).
Orders: The filing notes that references to orders in the press release refer to the Company's trailing three-month average GAAP underlying orders versus the prior year, as previously reported in a Form 8-K filed on January 22, 2013.
Material Changes
The filing does not explicitly detail material changes in financial performance within the text provided. It directs investors to the press release for the comparison of current quarter results against prior periods.
Guidance, Outlook, and Non-GAAP Measures
- Non-GAAP Measures: The press release contains non-GAAP financial measures as defined in Regulation G. Management states these are useful for evaluation but should be considered supplemental to GAAP information.
- Management Commentary: The filing references the Company's most recent Form 10-K for the rationale behind the use of these non-GAAP measures.
- Guidance and Risks: Specific guidance, outlook, risks, or contingencies are not detailed in the 8-K text itself but are presumed to be in the attached press release.
Investor Verification Checklist
- Review Exhibit 99.1 (the February 5, 2013 Press Release) for specific revenue, earnings, and cash flow figures.
- Verify the reconciliation between GAAP and non-GAAP financial measures presented in the press release.
- Compare the trailing three-month average GAAP underlying orders mentioned in the press release against the prior year data reported on January 22, 2013.
- Consult the most recent Form 10-K for the detailed explanation of non-GAAP measure methodologies.