RH current report, 10 September 2014

Business Context and Reporting Period

Company: Restoration Hardware Holdings, Inc. (RH)
Filing Type: Form 8-K (Current Report)
Date of Report: September 10, 2014
Reporting Period: Second Quarter ended August 2, 2014 (Fiscal 2014)

This filing announces the release of financial results for the second quarter of fiscal 2014. The company issued a press release (Exhibit 99.1) detailing record financial performance for the period.

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. The filing states that the company reported "Record Second Quarter Fiscal 2014 Financial Results," but exact figures are not present in this excerpt.

Material Changes

The filing indicates a material positive change, specifically noting that the company achieved record financial results for the second quarter of fiscal 2014. No specific comparative data against the prior period is included in this text.

Guidance, Outlook, and Disclosures

  • Non-GAAP Measures: The company utilized non-GAAP financial information in its press release and conference call. A reconciliation to GAAP measures is included in the attached press release.
  • Disclosure Method: RH disclosed its intent to use its corporate websites (rh.com, restorationhardware.com, and ir.restorationhardware.com) to disclose material non-public information in compliance with Regulation FD.
  • Legal Status: The information furnished in Item 2.02 and Exhibit 99.1 is not deemed "filed" under 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 revenue, earnings, and margin figures.
  • Examine the reconciliation of non-GAAP to GAAP financial measures provided in the press release.
  • Verify the specific definition of "record results" by comparing Q2 2014 data to Q2 2013 and Q1 2014 figures in the full press release.
  • Check the company's investor relations website for any additional material disclosures made via Regulation FD.