Business Context and Reporting Period
Company: Emerson Electric Co.
Filing Type: Form 8-K (Current Report)
Date of Report: August 7, 2012
Reporting Period: Third Quarter 2012
Context: This filing announces the issuance of a press release (Exhibit 99.1) detailing the Company's third-quarter 2012 results of operations and financial condition.
Key Financial Metrics
The provided text serves as a cover document referencing a press release and does not contain specific numerical data for revenue, profit, cash flow, margins, debt, or liquidity. Investors must refer to the attached Exhibit 99.1 for these figures.
Non-GAAP Measures: The filing notes that the referenced press release contains non-GAAP financial measures defined under Regulation G. Management considers these useful for evaluation but advises they are supplemental to GAAP information.
Material Changes
The filing text does not explicitly state material changes in financial performance versus the prior comparable period. It references a prior Form 8-K filed on July 25, 2012, regarding "orders," defined as the trailing three-month average orders growth versus the prior year, excluding acquisitions and divestitures. Specific growth rates or changes are not detailed in this document.
Guidance, Outlook, and Risks
Management Commentary: Management asserts that the non-GAAP measures included in the press release provide useful information, with further rationale available in the Company's most recent Form 10-K.
Risks and Contingencies: No specific risks, contingencies, or unusual items are detailed in this filing text. The document focuses on the procedural disclosure of the earnings announcement.
Investor Verification Checklist
- Review Exhibit 99.1 (August 7, 2012 Press Release) for specific Q3 2012 revenue, earnings, and cash flow figures.
- Compare reported GAAP results against the non-GAAP measures provided in the press release to understand adjustments.
- Consult the July 25, 2012 Form 8-K for details on trailing three-month average orders growth.
- Refer to the most recent Form 10-K for the full explanation of non-GAAP financial measure methodologies.