Business Context and Reporting Period
Company: Emerson Electric Co.
Filing Type: Form 8-K (Current Report)
Date of Report: May 1, 2012
Subject: Announcement of Second Quarter 2012 results of operations and financial condition.
Key Financial Metrics
The filing text does not provide specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. This 8-K serves as a notification that a press release containing these details (including non-GAAP measures) has been issued and is attached as Exhibit 99.1.
Material Changes
The filing references a comparison of the Company's trailing three-month average GAAP underlying orders versus the prior year, as previously reported in a Form 8-K filed on April 25, 2012. Specific quantitative changes for the current quarter are not detailed in this document.
Guidance, Outlook, and Management Commentary
- Non-GAAP Measures: The associated press release contains non-GAAP financial measures defined under Regulation G. Management states these are supplemental and should not substitute for GAAP information.
- Orders Definition: References to "orders" in the press release specifically denote the trailing three-month average GAAP underlying orders.
- Outlook: No specific forward-looking guidance or outlook is contained within the text of this 8-K filing.
Investor Verification Checklist
- Review Exhibit 99.1 (the May 1, 2012 Press Release) for actual Q2 2012 financial figures.
- Verify the reconciliation between GAAP and non-GAAP financial measures presented in the press release.
- Confirm the specific year-over-year change in trailing three-month average GAAP underlying orders referenced in the filing.
- Check the April 25, 2012 Form 8-K for prior period order data to validate the comparison.