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Boston Scientific Announces Results For Fourth Quarter And Full Year Ended December 31, 2012 Boston Scientific Corporation (NYSE: BSX) announces financial results for the fourth quarter and full year ended December 31, 2012, as well as sales...

Key Takeaway: NATICK, Mass. , Jan. 29, 2013 /PRNewswire/ -- Boston Scientific Corporation (NYSE: BSX ) announces financial results for the fourth quarter and full year ended December 31, 2012 , as well as sales and earnings per share (EPS) guidance for the first quarter and full year 2013. Fo

Full Press Release Details

NATICK, Mass. , Jan. 29, 2013 /PRNewswire/ -- Boston Scientific Corporation (NYSE: BSX ) announces financial results for the fourth quarter and full year ended December 31, 2012 , as well as sales and earnings per share (EPS) guidance for the first quarter and full year 2013.
Fourth quarter results and recent developments:
"We are pleased but not satisfied with our improved performance in the quarter," said Mike Mahoney , president and chief executive officer, Boston Scientific. "We continued to enhance our growth portfolio, expand in the emerging markets, and implement operational changes to improve our execution and sharpen our customer focus. I am confident we are taking the critical steps that are needed to return our company to long-term growth."
Fourth Quarter 2012
Sales for the fourth quarter of 2012 were $1.821 billion , as compared to sales of $1.848 billion for the fourth quarter of 2011, a decrease of 1 percent. Excluding the impact of foreign currency and sales from divested businesses, sales declined 1 percent as compared to the prior period.
Worldwide sales for the fourth quarter - on a constant currency and as reported basis - were as follows:
Change
Three Months Ended As Reported Constant
December 31, Currency Currency
in millions 2012 2011 Basis Basis
Interventional Cardiology $ 534 $ 594 (10)% (9)%
Cardiac Rhythm Management 457 482 (5)% (4)%
Endoscopy 329 304 8 % 10 %
Peripheral Interventions 199 184 8 % 9 %
Urology/Women's Health 130 127 2 % 3 %
Neuromodulation 104 91 14 % 14 %
Electrophysiology 38 36 4 % 5 %
Subtotal Core Businesses 1,791 1,818 (1)% (1)%
Divested Businesses 30 30 N/A N/A
Worldwide $ 1,821 $ 1,848 (1)% - %
Growth rates are based on actual, non-rounded amounts and may not recalculate precisely.
On a GAAP basis, net income for the fourth quarter of 2012 was $60 million , or $0.04 per share. These results included divestiture-related net credits, acquisition, restructuring- and litigation-related charges, and amortization expense, of $192 million (after-tax) or $0.14 per share. Adjusted net income for the fourth quarter of 2012, excluding these net charges, was $252 million , or $0.18 per share.
On a GAAP basis, net income for the fourth quarter of 2011 was $107 million , or $0.07 per share. These results included acquisition- and divestiture-related net credits, litigation-, and restructuring-related charges, discrete tax items and amortization expense, of $90 million (after-tax) or $0.06 per share. Adjusted net income for the fourth quarter of 2011, excluding these net charges, was $197 million , or $0.13 per share.
Sales for the full year 2012 were $7.249 billion , as compared to sales of $7.622 billion for the full year 2011, a decrease of 5 percent. Excluding the impact of foreign currency and sales from divested businesses, sales decreased 3 percent as compared to the prior period.
Worldwide sales for the full year - on a constant currency and as reported basis - were as follows:
Change
Year Ended As Reported Constant
December 31, Currency Currency
in millions 2012 2011 Basis Basis
Interventional Cardiology $ 2,179 $ 2,495 (13) % (11) %
Cardiac Rhythm Management 1,908 2,087 (9) % (7) %
Endoscopy 1,252 1,187 5 % 7 %
Peripheral Interventions 774 731 6 % 8 %
Urology/Women's Health 500 498 - % 1 %
Neuromodulation 367 336 9 % 9 %
Electrophysiology 147 147 - % 1 %
Subtotal Core Businesses 7,127 7,481 (5) % (3) %
Divested Businesses 122 141 N/A N/A
Worldwide $ 7,249 $ 7,622 (5) % (3) %
Growth rates are based on actual, non-rounded amounts and may not recalculate precisely.
On a GAAP basis, net loss for the full year 2012 was $4.068 billion , or $2.89 per share. Reported results included goodwill and other intangible asset impairment charges, acquisition- and divestiture-related net credits, restructuring- and litigation-related charges, discrete tax items and amortization expense (after-tax) of $5.001 billion , or $3.55 per share. Adjusted net income for the full year 2012, excluding these net charges, was $933 million , or $0.66 per share.
On a GAAP basis, net income for the full year 2011 was $441 million , or $0.29 per share. Reported results included goodwill and intangible asset impairment charges; acquisition- and divestiture-related net credits; litigation- and restructuring-related charges; discrete tax items and amortization expense (after-tax) of $577 million , or $0.38 per share. Adjusted net income for the full year 2011, excluding these net charges, was $1.018 billion , or $0.67 per share.
Expansion of 2011 Restructuring Program
The company also announces an expansion of its 2011 restructuring program (the "Expansion") intended to build on the progress made under that program to strengthen our operational effectiveness and efficiencies and support new growth investments, which we expect will increase shareholder value. The company estimates that the Expansion will reduce gross annual pre-tax operating expenses by approximately $100 million to $115 million exiting 2013; and that the total 2011 restructuring program, including the Expansion (the "Total Program"), will reduce gross annual pre-tax operating expenses by approximately $340 million to $375 million exiting 2013. The company expects that a substantial portion of the Total Program savings will be reinvested in targeted areas for future growth, including strategic growth initiatives and emerging markets. Key activities under the Total Program are expected to be substantially completed by the end of 2013.
The company anticipates the reduction of 900 to 1,000 positions worldwide through a combination of employee attrition and targeted headcount reductions as a result of the Expansion. Plans detailing specific employee impacts will be developed for each affected region and business, and the company will work with employee representative bodies where required under local laws.
The company estimates that the implementation of the Expansion will result in total pre-tax charges of approximately $140 million to $160 million , and that approximately $100 million to $120 million of these charges will result in future cash outlays. The company estimates that the implementation of the Total Program will result in total pre-tax charges of approximately $300 million to $355 million , and that approximately $270 million to $300 million of these charges will result in future cash outlays.
Guidance for First Quarter and Full Year 2013
The company estimates sales for the first quarter of 2013 in a range of $1.740 to $1.815 billion . The company estimates earnings on a GAAP basis in a range of $0.04 to $0.07 per share. Adjusted earnings, excluding acquisition- and restructuring-related charges; and amortization expense, are estimated in a range of $0.14 to $0.17 per share.
The company estimates sales for the full year 2013 in a range of $7.050 to $7.350 billion . The company estimates earnings on a GAAP basis in a range of $0.29 to $0.37 per share. Adjusted earnings, excluding divestiture-related net credits, acquisition- and restructuring-related charges; and amortization expense, are estimated in a range of $0.64 to $0.70 per share.
Conference Call Information
Boston Scientific management will be discussing these results with analysts on a conference call today at 8:00 a.m. (ET) . The company will webcast the call to interested parties through its website: www.bostonscientific.com . Please see the website for details on how to access the webcast. The webcast will be available for approximately one year on the Boston Scientific website.
About Boston Scientific Boston Scientific transforms lives through innovative medical solutions that improve the health of patients around the world. As a global medical technology leader for more than 30 years, we advance science for life by providing a broad range of high performance solutions that address unmet patient needs and reduce the cost of healthcare. For more information, visit us at www.bostonscientific.com .
Cautionary Statement Regarding Forward-Looking Statements
This press release contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. Forward-looking statements may be identified by words like "anticipate," "expect," "project," "believe," "plan," "estimate," "intend" and similar words. These forward-looking statements are based on our beliefs, assumptions and estimates using information available to us at the time and are not intended to be guarantees of future events or performance. These forward-looking statements include, among other things, statements regarding our expected net sales, GAAP earnings and adjusted earnings for the first quarter and full year 2013; our financial performance; markets for our products and our market share; our business plans; our cost-savings and growth initiatives; our restructuring program activities and expected impact; and our positioning for revenue growth. If our underlying assumptions turn out to be incorrect, or if certain risks or uncertainties materialize, actual results could vary materially from the expectations and projections expressed or implied by our forward-looking statements. These risks and uncertainties, in some cases, have affected and in the future could affect our ability to implement our business strategy and may cause actual results to differ materially from those contemplated by the statements expressed in this press release. As a result, readers are cautioned not to place undue reliance on any of our forward-looking statements.
Use of Non-GAAP Financial Information
A reconciliation of the Company's non-GAAP financial measures to the corresponding GAAP measures, and an explanation of the Company's use of these non-GAAP financial measures, is included in the exhibits attached to this news release.
Denise Kaigler 508-650-8330 (office) Global Corporate Communications Boston Scientific Corporation [email protected]
Steven Campanini 508-652-5740 (office) Media Relations Boston Scientific Corporation [email protected]
Michael Campbell 508-650-8023 (office) Investor Relations Boston Scientific Corporation [email protected]
BOSTON SCIENTIFIC CORPORATION CONDENSED CONSOLIDATED GAAP RESULTS OF OPERATIONS (Unaudited)
Three Months Ended Year Ended
December 31, December 31,
in millions, except per share data 2012 2011 2012 2011
Net sales $ 1,821 $ 1,848 $ 7,249 $ 7,622
Cost of products sold 583 660 2,349 2,659
Gross profit 1,238 1,188 4,900 4,963
Operating expenses:
Selling, general and administrative expenses 639 621 2,535 2,487
Research and development expenses 239 230 886 895
Royalty expense 28 33 153 172
Amortization expense 101 96 395 421
Goodwill impairment charges 4,350 697
Intangible asset impairment charges 142 21
Contingent consideration expense (benefit) 4 (12) (6) 7
Restructuring charges 43 12 136 89
Litigation-related charges 73 48 192 48
Gain on divestiture (4) (10) (15) (778)
1,123 1,018 8,768 4,059
Operating (loss) income 115 170 (3,868) 904
Other (expense) income:
Interest expense (64) (72) (261) (281)
Other, net (1) 2 22 19
(Loss) income before income taxes 50 100 (4,107) 642
Income tax (benefit) expense (10) (7) (39) 201
Net (loss) income $ 60 $ 107 $ (4,068) $ 441
Net (loss) income per common share - basic $ 0.04 $ 0.07 $ (2.89) $ 0.29
Net (loss) income per common share - assuming dilution $ 0.04 $ 0.07 $ (2.89) $ 0.29
Weighted-average shares outstanding
Basic 1,365.9 1,467.6 1,406.7 1,509.3
Assuming dilution 1,375.0 1,479.9 1,406.7 1,519.0
BOSTON SCIENTIFIC CORPORATION CONDENSED CONSOLIDATED BALANCE SHEETS
As of
December 31, December 31,
in millions, except share and per share data 2012 2011
(Unaudited)
ASSETS
Current assets:
Cash and cash equivalents $ 207 $ 267
Trade accounts receivable, net 1,217 1,246
Inventories 884 931
Deferred income taxes 433 458
Prepaid expenses and other current assets 281 203
Total current assets 3,022 3,105
Property, plant and equipment, net 1,564 1,670
Goodwill 5,973 9,761
Other intangible assets, net 6,289 6,473
Other long-term assets 306 281
$ 17,154 $ 21,290
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
Current debt obligations $ 4 $ 4
Accounts payable 232 203
Accrued expenses 1,284 1,327
Other current liabilities 252 273
Total current liabilities 1,772 1,807
Long-term debt 4,252 4,257
Deferred income taxes 1,729 1,865
Other long-term liabilities 2,531 2,008
Commitments and contingencies
Stockholders' equity
Preferred stock, $.01 par value - authorized 50,000,000
shares, none issued and outstanding
Common stock, $.01 par value - authorized 2,000,000,000
shares, issued 1,542,347,188 shares as of December 31,
2012 and 1,531,006,390 shares as of December 31, 2011 15 15
Treasury stock, at cost - 186,635,532 as of December 31, 2012
and 81,950,716 shares as of December 31, 2011 (1,092) (492)
Additional paid-in capital 16,429 16,349
Accumulated deficit (8,449) (4,381)
Other stockholders' deficit (33) (138)
Total stockholders' equity 6,870 11,353
$ 17,154 $ 21,290
BOSTON SCIENTIFIC CORPORATION NON-GAAP NET INCOME AND NET INCOME PER COMMON SHARE RECONCILIATIONS (Unaudited)
Three Months Ended December 31,
2012 2011
Net Impact Impact
(loss) per diluted Net per diluted
in millions, except per share data income share income share
GAAP net (loss) income $ 60 $ 0.04 $ 107 $ 0.07
Non-GAAP adjustments:
Acquisition-related net (credits) charges 1 (9) (0.01)
Divestiture-related net credits (2) (9) (0.01)
Restructuring-related charges 47 0.04 14 0.01
Litigation-related charges 46 0.03 30 0.02
Discrete tax items (5)
Amortization expense 100 0.07 69 0.05
Adjusted net income $ 252 $ 0.18 $ 197 $ 0.13
Year Ended December 31,
2012 2011
Net Impact Impact
(loss) per diluted Net per diluted
in millions, except per share data income share income share
GAAP net (loss) income $ (4,068) $ (2.89) $ 441 $ 0.29
Non-GAAP adjustments:
Goodwill impairment charges 4,327 3.06 * 697 0.46
Intangible asset impairment charges 119 0.09 * 16 0.01
Acquisition-related net credits (30) (0.02) * (27) (0.02)
Divestiture-related net credits (6) * (542) (0.35)
Restructuring-related charges 122 0.09 * 90 0.06
Litigation-related charges 118 0.08 * 30 0.02
Discrete tax items 2 * (27) (0.02)
Amortization expense 349 0.25 * 340 0.22
Adjusted net income $ 933 $ 0.66 $ 1,018 $ 0.67
* Assumes dilution of 7.7 million shares for the year ended December 31, 2012 for all or a portion of these non-GAAP adjustments.
An explanation of the Company's use of these non-GAAP financial measures is provided at the end of this document.
BOSTON SCIENTIFIC CORPORATION NON-GAAP NET INCOME AND NET INCOME PER COMMON SHARE RECONCILIATIONS (CONT.) (Unaudited)
Three Months Ended Year Ended
in millions December 31, December 31,
2012 2011 2012 2011
Goodwill impairment charges:
Goodwill impairment charges $ 4,350 $ 697
Income tax benefit (a) (23)
Goodwill impairment charges, net of tax $ 4,327 $ 697
Intangible asset impairment charges:
Intangible asset impairment charges $ 142 $ 21
Income tax benefit (a) (23) (5)
Intangible asset impairment charges, net of tax $ 119 $ 16
Acquisition-related charges (credits):
Contingent consideration (benefit) expense $ 4 $ (12) $ (6) $ 7
Acquisition-related costs (credits) (b) (2) 1 4 3
Inventory step-up adjustment (c) 1 3
Gain on previously held investments (d) (39) (38)
2 (10) (41) (25)
Income tax (expense) benefit (a) (1) 1 11 (2)
Acquisition-related net (credits) charges, net of tax $ 1 $ (9) $ (30) $ (27)
Divestiture-related net credits:
Gain on divestiture $ (4) $ (10) $ (15) $ (778)
Divestiture-related costs (c) $ 2 $ 1 $ 6 5
(2) (9) (9) (773)
Income tax expense (a) 3 231
Divestiture-related net credits, net of tax $ (2) $ (9) $ (6) $ (542)
Restructuring-related charges:
Restructuring charges $ 43 $ 12 $ 136 $ 89
Restructuring-related charges (e) 9 8 24 40
52 20 160 129
Income tax benefit (a) (5) (6) (38) (39)
Restructuring-related charges, net of tax $ 47 $ 14 $ 122 $ 90
Litigation-related net charges:
Litigation-related net charges $ 73 48 $ 192 48
Income tax benefit (a) (27) (18) (74) (18)
Litigation-related net charges, net of tax $ 46 30 $ 118 $ 30
Discrete tax items:
Income tax expense (benefit) (a) $ (5) $ 2 $ (27)
Amortization expense:
Amortization expense $ 101 $ 96 $ 395 $ 421
Income tax benefit (a) (1) (27) (46) (81)
Amortization expense, net of tax $ 100 $ 69 $ 349 $ 340
(a) Amounts are tax affected at the Company's effective tax rate, unless the amount is a significant unusual or infrequently occurring item in accordance with FASB Accounting Standards Codification section 740-270-30, "General Methodology and Use of Estimated Annual Effective Tax Rate."
(b) In the fourth quarter of 2012, recorded a $1 million to selling, general and administrative expenses and a $3 million benefit to research and development expenses. In 2012, recorded $7 million to selling, general and administrative expenses and $3 million benefit to research and development expenses
(c) Recorded to cost of products sold.
(d) Recorded to other, net.
(e) In the fourth quarter of 2012, recorded $1 million to cost of products sold and $8 million to selling, general and administrative expenses. In the fourth quarter of 2011, recorded $8 million to cost of products sold. In 2012, recorded $8 million to cost of products sold and $16 million to selling, general and administrative expenses. In 2011, recorded $35 million to cost of products sold and $5 million to selling, general and administrative expenses.
An explanation of the Company's use of these non-GAAP financial measures is provided at the end of this document.
BOSTON SCIENTIFIC CORPORATION WORLDWIDE SALES (Unaudited)
Change
Three Months Ended As Reported Constant
December 31, Currency Currency
in millions 2012 2011 Basis Basis
(restated) *
United States $ 924 $ 957 (3) % (3) %
EMEA 396 409 (3) % (1) %
Japan 236 247 (4) % 1 %
Inter-Continental 235 205 15 % 14 %
International 867 861 1 % 3 %
Subtotal Core Businesses 1,791 1,818 (1) % (1) %
Divested Businesses 30 30 N/A N/A
Worldwide $ 1,821 $ 1,848 (1) % %
Change
Three Months Ended As Reported Constant
December 31, Currency Currency
in millions 2012 2011 Basis Basis
Interventional Cardiology $ 534 $ 594 (10)% (9)%
Cardiac Rhythm Management 457 482 (5)% (4)%
Endoscopy 329 304 8 % 10 %
Peripheral Interventions 199 184 8 % 9 %
Urology/Women's Health 130 127 2 % 3 %
Neuromodulation 104 91 14 % 14 %
Electrophysiology 38 36 4 % 5 %
Subtotal Core Businesses 1,791 1,818 (1)% (1)%
Divested Businesses 30 30 N/A N/A
Worldwide $ 1,821 $ 1,848 (1)% - %
* We have restated prior year regional detail to conform to current year presentation.
Growth rates are based on actual, non-rounded amounts and may not recalculate precisely.
An explanation of the Company's use of these non-GAAP financial measures is provided at the end of this document.
BOSTON SCIENTIFIC CORPORATION WORLDWIDE SALES (Unaudited)
Change
Year Ended As Reported Constant
December 31, Currency Currency
in millions 2012 2011 Basis Basis
(restated) *
United States $ 3,756 $ 4,010 (6) % (6) %
EMEA 1,568 1,721 (9) % (3) %
Japan 931 951 (2) % (2) %
Inter-Continental 872 799 9 % 11 %
International 3,371 3,471 (3) % 1 %
Subtotal Core Businesses 7,127 7,481 (5) % (3) %
Divested Businesses 122 141 N/A N/A
Worldwide $ 7,249 $ 7,622 (5) % (3) %
Change
Year Ended As Reported Constant
December 31, Currency Currency
in millions 2012 2011 Basis Basis
Interventional Cardiology $ 2,179 $ 2,495 (13) % (11) %
Cardiac Rhythm Management 1,908 2,087 (9) % (7) %
Endoscopy 1,252 1,187 5 % 7 %
Peripheral Interventions 774 731 6 % 8 %
Urology/Women's Health 500 498 % 1 %
Neuromodulation 367 336 9 % 9 %
Electrophysiology 147 147 % 1 %
Subtotal Core Businesses 7,127 7,481 (5) % (3) %
Divested Businesses 122 141 N/A N/A
Worldwide $ 7,249 $ 7,622 (5) % (3) %
* We have restated prior year regional detail to conform to current year presentation.
Growth rates are based on actual, non-rounded amounts and may not recalculate precisely.
An explanation of the Company's use of these non-GAAP financial measures is provided at the end of this document.
BOSTON SCIENTIFIC CORPORATION NON-GAAP CONSTANT CURRENCY NET SALES RECONCILIATIONS (Unaudited)
Q4 2012 Net Sales as compared to Q4 2011
Change Estimated
As Reported Constant Impact of
Currency Currency Foreign
in millions Basis Basis Currency
United States $ (33) $ (33)
EMEA (13) (5) $ (8)
Japan (11) 1 (12)
Inter-Continental 30 28 2
International 6 24 (18)
Subtotal Core Businesses (27) (9) (18)
Divested Businesses
Worldwide $ (27) $ (9) $ (18)
Q4 2012 Net Sales as compared to Q4 2011
Change Estimated
As Reported Constant Impact of
Currency Currency Foreign
in millions Basis Basis Currency
Interventional Cardiology $ (60) $ (53) $ (7)
Cardiac Rhythm Management (25) (20) (5)
Endoscopy 25 29 (4)
Peripheral Interventions 15 17 (2)
Urology/Women's Health 3 4 (1)
Neuromodulation 13 12 1
Electrophysiology 2 2
Subtotal Core Businesses (27) (9) (18)
Divested Businesses
Worldwide $ (27) $ (9) $ (18)
An explanation of the Company's use of these non-GAAP financial measures is provided at the end of this document.
BOSTON SCIENTIFIC CORPORATION NON-GAAP CONSTANT CURRENCY NET SALES RECONCILIATIONS (Unaudited)
Q4 2012 YTD Net Sales as compared to Q4 2011 YTD
Change Estimated
As Reported Constant Impact of
Currency Currency Foreign
in millions Basis Basis Currency
United States $ (254) $ (254)
EMEA (153) (48) $ (105)
Japan (20) (16) (4)
Inter-Continental 73 86 (13)
International (100) 22 (122)
Subtotal Core Businesses (354) (232) (122)
Divested Businesses (19) (18) (1)
Worldwide $ (373) $ (250) $ (123)
Q4 2012 YTD Net Sales as compared to Q4 2011 YTD
Change Estimated
As Reported Constant Impact of
Currency Currency Foreign
in millions Basis Basis Currency
Interventional Cardiology $ (316) $ (266) $ (50)
Cardiac Rhythm Management (179) (145) (34)
Endoscopy 65 84 (19)
Peripheral Interventions 43 56 (13)
Urology/Women's Health 2 5 (3)
Neuromodulation 31 32 (1)
Electrophysiology 2 (2)
Subtotal Core Businesses (354) (232) (122)
Divested Businesses (19) (18) (1)
Worldwide $ (373) $ (250) $ (123)
An explanation of the Company's use of these non-GAAP financial measures is provided at the end of this document.
BOSTON SCIENTIFIC CORPORATION WORLDWIDE CARDIAC RHYTHM MANAGEMENT AND CORONARY STENT SYSTEM SALES (Unaudited)
Three Months Ended December 31
in millions U.S. International Worldwide
Q4 2012 Q4 2011 Q4 2012 Q4 2011 Q4 2012 Q4 2011
Defibrillator systems $ 204 $ 214 $ 126 $ 134 $ 330 $ 348
Pacemaker systems 61 64 66 70 127 134
Total CRM products $ 265 $ 278 $ 192 $ 204 $ 457 $ 482
in millions U.S. International Worldwide
Q4 2012 Q4 2011 Q4 2012 Q4 2011 Q4 2012 Q4 2011
Drug-eluting stent systems $ 118 $ 168 $ 194 $ 188 * $ 312 $ 356
Bare-metal stent systems 6 7 15 18 21 25
Total coronary stent systems $ 124 $ 175 $ 209 $ 206 $ 333 $ 381
Year Ended December 31
in millions U.S. International Worldwide
2012 2011 2012 2011 2012 2011
Defibrillator systems $ 858 $ 949 $ 521 $ 569 $ 1,379 $ 1,518
Pacemaker systems 256 279 273 290 529 569
Total CRM products $ 1,114 $ 1,228 $ 794 $ 859 $ 1,908 $ 2,087
in millions U.S. International Worldwide
2012 2011 2012 2011 2012 2011
Drug-eluting stent systems $ 557 $ 750 $ 720 $ 759 $ 1,277 $ 1,509
Bare-metal stent systems 24 32 62 79 86 111
Total coronary stent systems $ 581 $ 782 $ 782 $ 838 $ 1,363 $ 1,620
* The estimated impact of foreign currency exchange related to international Drug-eluting stent systems is approximately $5 million or 3%.
BOSTON SCIENTIFIC CORPORATION WORLDWIDE BRIC* SALES (Unaudited)
Q4 2012 Percentage change in Net Sales as compared to Q4 2011
Change Estimated
As Reported Constant Impact of
Currency Currency Foreign
Basis Basis Currency
Three Months Ended December 31, 2012 29 % 35 % (6) %
* BRIC - Countries comprised of Brazil , Russia , India and China ("BRIC")
BOSTON SCIENTIFIC CORPORATION SUPPLEMENTAL NON-GAAP RECONCILIATIONS, CONT. (Unaudited)
Q1 and Full Year 2013 EPS Guidance
Q1 2013 Estimate Full Year 2013 Estimate
(Low) (High) (Low) (High)
GAAP results $ 0.04 $ 0.07 $ 0.29 $ 0.37
Estimated acquisition-related net charges (credits) 0.01 0.01 0.03 0.03
Estimated divestiture-related net credits (0.03) (0.03)
Estimated restructuring-related charges (credits) 0.02 0.02 0.08 0.06
Estimated amortization expense 0.07 0.07 0.27 0.27
Adjusted results $ 0.14 $ 0.17 $ 0.64 $ 0.70
An explanation of the Company's use of these non-GAAP measures is provided at the end of this document.
Use of Non-GAAP Financial Measures
To supplement Boston Scientific's consolidated financial statements presented on a GAAP basis, the Company discloses certain non-GAAP financial measures, including adjusted net income and adjusted net income per share that exclude certain amounts and regional and divisional revenue growth rates that exclude the impact of changes in foreign currency exchange rates. These non-GAAP financial measures are not in accordance with generally accepted accounting principles in the United States .
The GAAP financial measure most directly comparable to adjusted net income is GAAP net income and the GAAP financial measure most directly comparable to adjusted net income per share is GAAP net income per share. To calculate regional and divisional revenue growth rates that exclude the impact of changes in foreign currency exchange rates, the Company converts actual net sales from local currency to U.S. dollars using constant foreign currency exchange rates in the current and prior period. The GAAP financial measure most directly comparable to this non-GAAP financial measure is growth rate percentages using net sales on a GAAP basis. Reconciliations of each of these non-GAAP financial measures to the corresponding GAAP financial measure are included in the accompanying schedules.
The following is an explanation of each of the adjustments that management excluded as part of these non-GAAP financial measures for the three months and full year ended December 31, 2012 and 2011 and for the forecasted three month period ending March 31, 2013 and full year ending December 31, 2013 , as well as reasons for excluding each of these individual items:
Adjusted Net Income and Adjusted Net Income per Share:
Regional and Divisional Revenue Growth Rates Excluding the Impact of Changes in Foreign Currency Exchange Rates
Adjusted net income, adjusted net income per share and regional and divisional revenue growth rates that exclude the impact of changes in foreign currency exchange rates are not in accordance with generally accepted accounting principles in the United States and should not be considered in isolation from or as a replacement for the most directly comparable GAAP financial measures. Further, other companies may calculate these non-GAAP financial measures differently than Boston Scientific does, which may limit the usefulness of those measures for comparative purposes.
SOURCE Boston Scientific Corporation

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Last updated: Jan 29, 2013