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Boston Scientific Announces Results For Fourth Quarter And Full Year Ended December 31, 2016 Boston Scientific Corporation (NYSE: BSX) generated sales of $2.191 billion during the fourth quarter ended December 31, 2016. This represents growth ...

Key Takeaway: MARLBOROUGH, Mass. , Feb. 2, 2017 /PRNewswire/ -- Boston Scientific Corporation (NYSE: BSX ) generated sales of $2.191 billion during the fourth quarter ended December 31, 2016. This represents growth of 11 percent compared to the prior year period on a reported and operational b

Full Press Release Details

MARLBOROUGH, Mass. , Feb. 2, 2017 /PRNewswire/ -- Boston Scientific Corporation (NYSE: BSX ) generated sales of $2.191 billion during the fourth quarter ended December 31, 2016. This represents growth of 11 percent compared to the prior year period on a reported and operational basis (calculated on constant currency basis). The company reported GAAP earnings of $124 million or $0.09 per share (EPS), compared to a GAAP loss of $142 million or $(0.11) per share a year ago, and achieved adjusted earnings per share of $0.30 for the period, compared to $0.26 a year ago.
For the year ended December 31, 2016, the company achieved full year sales of $8.386 billion , representing 12 percent revenue growth on a reported and operational basis. The company reported GAAP earnings of $0.25 per share, compared to a GAAP loss of $(0.18) in the prior year period and delivered full year adjusted earnings per share of $1.11 , compared to $0.93 in 2015.
"Boston Scientific delivered excellent financial results in 2016, with accelerated revenue growth, improved profitability, and strong double digit adjusted EPS growth," said Mike Mahoney , chairman and chief executive officer, Boston Scientific. "Our strategy of category leadership in key markets and diversification into high growth adjacencies is working, and enabling continued investment in innovative medical technologies. I want to thank our employees for their commitment to advancing science and improving the lives of patients around the world."
Fourth quarter financial results and recent developments:
*We define Emerging Markets as including certain countries that we believe have strong growth potential based on their economic conditions, healthcare sectors, and our global capabilities. Currently, we include 20 countries in our definition of Emerging Markets. **The HeartLogic Heart Failure Diagnostic Service is not currently available for use or sale. ***Associated heart failure event is defined as hospitalizations with HF as the primary diagnosis and HF outpatient treatment with intravenous therapy.
Worldwide sales for the fourth quarter:
Three Months Ended Change
December 31, As Reported Basis Less: Impact of Foreign Currency Constant Currency Basis
in millions 2016 2015
Interventional Cardiology $ 585 $ 525 12 % $ (9) 0 % 12 %
Peripheral Interventions 255 231 10 % (3) 0 % 10 %
Cardiovascular 840 756 11 % (12) 0 % 11 %
Cardiac Rhythm Management 473 440 7 % (3) (1) % 8 %
Electrophysiology 63 61 4 % (1) (1) % 5 %
Rhythm Management 536 501 7 % (4) 0 % 7 %
Endoscopy 380 343 11 % (2) 1 % 10 % *
Urology and Pelvic Health 274 237 15 % 1 1 % 14 %
Neuromodulation 161 141 15 % (3) (1) % 16 %
MedSurg 815 721 13 % (4) 1 % 12 %
Net Sales $ 2,191 $ 1,978 11 % $ (20) 0 % 11 %
*Endoscopy grew 8% on an organic basis
Growth rates are based on actual, non-rounded amounts and may not recalculate precisely.
Sales growth rates that exclude the impact of changes in foreign currency exchange rates are not prepared in accordance with U.S. GAAP. An explanation of the company's use of these non-GAAP financial measures is included in the exhibits attached to this news release.
On a consolidated GAAP basis, net income for the fourth quarter of 2016 was $124 million , or $0.09 per share. These results included intangible asset impairment charges, acquisition-, litigation-, and restructuring and restructuring-related net charges, and amortization expense of $291 million (after-tax) or $0.21 per share. Adjusted net income for the fourth quarter of 2016, excluding these net charges, was $415 million , or $0.30 per share.
On a consolidated GAAP basis, net loss for the fourth quarter of 2015 was $142 million , or $(0.11) per share. These results included acquisition-, litigation-, and restructuring and restructuring-related net charges, discrete tax items and amortization expense, of $504 million (after-tax) or $0.37 per share. Adjusted net income for the fourth quarter of 2015, excluding these net charges, was $362 million , or $0.26 per share.
Worldwide sales for the full year:
Twelve Months Ended Change
December 31, As Reported Basis Less: Impact of Foreign Currency Constant Currency Basis
in millions 2016 2015
Interventional Cardiology $ 2,281 $ 2,033 12 % $ (34) (1) % 13 %
Peripheral Interventions 1,011 904 12 % (11) 0 % 12 %
Cardiovascular 3,292 2,937 12 % (45) 0 % 12 %
Cardiac Rhythm Management 1,850 1,807 2 % (17) (1) % 3 %
Electrophysiology 243 233 4 % (3) (1) % 5 %
Rhythm Management 2,093 2,040 3 % (20) 0 % 3 %
Endoscopy 1,440 1,306 10 % (9) 0 % 10 % *
Urology and Pelvic Health 1,005 693 45 % (18) 0 % 45 % **
Neuromodulation 556 501 11 % (7) (1) % 12 %
MedSurg 3,001 2,500 20 % (34) 0 % 20 %
Net Sales $ 8,386 $ 7,477 12 % $ (99) 0 % 12 %
*Endoscopy sales grew 9% on an organic basis
**Urology and Pelvic Health sales grew 14% on an organic basis
Growth rates are based on actual, non-rounded amounts and may not recalculate precisely.
Sales growth rates that exclude the impact of changes in foreign currency exchange rates are not prepared in accordance with U.S. GAAP. An explanation of the company's use of these non-GAAP financial measures is included in the exhibits attached to this news release.
On a consolidated GAAP basis, net income for the full year 2016 was $347 million , or $0.25 per share. These results included intangible asset impairment charges, acquisition-, litigation-, restructuring and restructuring-related charges, and amortization expense, of $1.187 billion (after-tax) or $0.86 per share. Adjusted net income for the full year 2016, excluding these net charges, was $1.534 billion , or $1.11 per share.
On a consolidated GAAP basis, net loss for the full year 2015 was $239 million , or $(0.18) per share. These results included intangible asset impairment charges, acquisition-, litigation-, restructuring and restructuring-related charges, pension termination charges, debt extinguishment charges, discrete tax items and amortization expense, of $1.506 billion (after-tax) or $1.11 per share. Adjusted net income for the full year 2015, excluding these net charges, was $1.267 billion , or $0.93 per share.
Guidance for Full Year and First Quarter 2017
The company estimates revenue for the full year 2017 to be in a range of $8.675 to $8.875 billion , which versus the prior year period, represents a growth range of approximately 3 to 6 percent on a reported basis, a growth range of approximately 5 to 7 percent on an operational basis including contribution of approximately 70 basis points from EndoChoice. The company estimates income on a GAAP basis in a range of $0.86 to $0.91 per share, and adjusted earnings, excluding acquisition-, restructuring- and restructuring-related charges, and amortization expense, in a range of $1.22 to $1.26 per share.
The company estimates sales for the first quarter of 2017 in a range of $2.050 to $2.100 billion . The company estimates earnings on a GAAP basis in a range of $0.18 to $0.21 per share. Adjusted earnings, excluding acquisition-, restructuring- and restructuring-related charges, and amortization expense, are estimated in a range of $0.29 to $0.31 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 35 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 www.bostonscientific.com and connect on Twitter and Facebook .
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, operational and organic revenue growth rates, GAAP earnings and adjusted earnings for the first quarter and full year 2017; our financial performance; our business plans; and our positioning for revenue and earnings 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.
CONTACT:
Media: Tom Keppeler
508-683-6585 (office)
Media Relations
Boston Scientific Corporation
[email protected]
Investors: Susan Lisa, CFA
508-683-5565 (office)
Investor Relations
Boston Scientific Corporation
[email protected]
BOSTON SCIENTIFIC CORPORATION CONDENSED CONSOLIDATED GAAP RESULTS OF OPERATIONS (Unaudited)
Three Months Ended December 31, Year Ended December 31,
in millions, except per share data 2016 2015 2016 2015
Net sales $ 2,191 $ 1,978 $ 8,386 $ 7,477
Cost of products sold 619 573 2,424 2,173
Gross profit 1,572 1,405 5,962 5,304
Operating expenses:
Selling, general and administrative expenses 831 777 3,099 2,873
Research and development expenses 256 244 920 876
Royalty expense 20 17 79 70
Amortization expense 138 135 545 495
Intangible asset impairment charges 4 11 19
Contingent consideration expense (benefit) 5 37 29 123
Restructuring charges 6 10 28 26
Litigation-related charges (credits) 172 456 804 1,105
Pension termination charges 44
1,432 1,676 5,515 5,631
Operating income (loss) 140 (271) 447 (327)
Other income (expense):
Interest expense (58) (59) (233) (284)
Other, net 7 (8) (37) (39)
Income (loss) before income taxes 89 (338) 177 (650)
Income tax expense (benefit) (35) (196) (170) (411)
Net income (loss) $ 124 $ (142) $ 347 $ (239)
Net income (loss) per common share - basic $ 0.09 $ (0.11) $ 0.26 $ (0.18)
Net income (loss) per common share - assuming dilution $ 0.09 $ (0.11) $ 0.25 $ (0.18)
Weighted-average shares outstanding
Basic 1,361.9 1,345.9 1,357.6 1,341.2
Assuming dilution 1,381.2 1,345.9 1,377.2 1,341.2
BOSTON SCIENTIFIC CORPORATION CONDENSED CONSOLIDATED BALANCE SHEETS
As of
December 31, December 31,
in millions, except share data 2016 2015
(unaudited)
ASSETS
Current assets:
Cash and cash equivalents $ 196 $ 319
Trade accounts receivable, net 1,472 1,275
Inventories 955 1,016
Deferred and prepaid income taxes 75 496
Other current assets 541 365
Total current assets 3,239 3,471
Property, plant and equipment, net 1,630 1,490
Goodwill 6,678 6,473
Other intangible assets, net 5,883 6,194
Other long-term assets 666 505
TOTAL ASSETS $ 18,096 $ 18,133
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
Current debt obligations $ 64 $ 3
Accounts payable 447 209
Accrued expenses 2,312 1,970
Other current liabilities 764 248
Total current liabilities 3,587 2,430
Long-term debt 5,420 5,674
Deferred income taxes 18 735
Other long-term liabilities 2,338 2,974
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 1,609,670,817 shares as of December 31, 2016 and
1,594,213,786 shares as of December 31, 2015 19 16
Treasury stock, at cost - 247,566,270 shares as of December 31, 2016
and as of December 31, 2015 (1,717) (1,717)
Additional paid-in capital 17,013 16,860
Accumulated deficit (8,583) (8,927)
Accumulated other comprehensive income (loss), net of tax 1 88
Total stockholders' equity 6,733 6,320
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 18,096 $ 18,133
BOSTON SCIENTIFIC CORPORATION NON-GAAP NET INCOME AND NET INCOME PER COMMON SHARE RECONCILIATIONS (Unaudited)
Three Months Ended December 31, 2016
in millions, except per share data Pre-Tax Tax Impact (a) After-Tax Impact per Share
GAAP net income (loss) $ 89 $ 35 $ 124 $ 0.09
Non-GAAP adjustments:
Intangible asset impairment charges 4 4 0.00
Acquisition-related net charges (b) 41 (7) 34 0.02
Restructuring and restructuring-related net charges (c) 23 (4) 19 0.01
Litigation-related net charges 172 (62) 110 0.09
Amortization expense 138 (14) 124 0.09
Adjusted net income $ 467 $ (52) $ 415 $ 0.30
Three Months Ended December 31, 2015
in millions, except per share data Pre-Tax Tax Impact (a) After-Tax Impact per Share
GAAP net income (loss) $ (338) $ 196 $ (142) $ (0.11)
Non-GAAP adjustments:
Acquisition-related net charges (d) 83 (16) 67 0.05 *
Restructuring and restructuring-related net charges (e) 26 (4) 22 0.02 *
Litigation-related net charges 456 (165) 291 0.21 *
Discrete tax items (9) (9) (0.01) *
Amortization expense 135 (2) 133 0.10 *
Adjusted net income 362 $ 362 $ 0.26
*Assumes dilution of 21.3 million shares for the three months ended December 31, 2015 for all or a portion of these non-GAAP Adjustments
(a) Amounts are tax effected 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 three months ended December 31, 2016, pre-tax acquisition-related net charges were $41 million, of which $4 million was recorded in cost of products sold, $27 million was recorded in selling, general and administrative expenses, $5 million was recorded in research and development, and $5 million was recorded as contingent consideration expense.
(c) In the three months ended December 31, 2016, pre-tax restructuring charges were $6 million and pre-tax restructuring- related charges were $17 million, of which $14 million was recorded in cost of products sold and $3 million was recorded in selling, general and administrative expenses.
(d) In the three months ended December 31, 2015, pre-tax acquisition-related net charges were $83 million, of which $25 million was recorded in cost of products sold, $15 million was recorded in selling, general and administrative expenses, $6 million was recorded in research and development, and $37 million was recorded as contingent consideration expense.
(e) In the three months ended December 31, 2015, pre-tax restructuring charges were $10 million and pre-tax restructuring- related charges were $16 million, of which $11 million was recorded in cost of products sold and $5 million was recorded in 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 NON-GAAP NET INCOME AND NET INCOME PER COMMON SHARE RECONCILIATIONS (Unaudited)
Year Ended December 31, 2016
in millions, except per share data Pre-Tax Tax Impact (a) After-Tax Impact per Share
GAAP net income (loss) $ 177 $ 170 $ 347 $ 0.25
Non-GAAP adjustments:
Intangible asset impairment charges 11 (1) 10 0.01
Acquisition-related net charges (b) 136 (10) 126 0.09
Restructuring and restructuring-related net charges (c) 78 (17) 61 0.04
Litigation-related net charges 804 (292) 512 0.37
Amortization expense 545 (67) 478 0.35
Adjusted net income $ 1,751 $ (217) $ 1,534 $ 1.11
Year Ended December 31, 2015
in millions, except per share data Pre-Tax Tax Impact (a) After-Tax Impact per Share
GAAP net income (loss) $ (650) $ 411 $ (239) $ (0.18)
Non-GAAP adjustments:
Intangible asset impairment charges 19 (3) 16 0.01 *
Acquisition-related net charges (d) 255 (33) 222 0.17 *
Restructuring and restructuring-related net charges (e) 83 (14) 69 0.05 *
Litigation-related net charges 1,105 (400) 705 0.52 *
Pension termination charges 44 (16) 28 0.02 *
Debt extinguishment charges (f) 45 (16) 29 0.02 *
Discrete tax items (9) (9) (0.01) *
Amortization expense 495 (49) 446 0.33 *
Adjusted net income $ 1,396 $ (129) $ 1,267 $ 0.93
*Assumes dilution of 21.5 million shares for the twelve months ended December 31, 2015 for all or a portion of these non-GAAP Adjustments
(a) Amounts are tax effected 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 twelve months ended December 31, 2016, pre-tax acquisition-related net charges were $136 million, of which $43 million was recorded in cost of products sold, $58 million was recorded in selling, general and administrative expenses, $6 million was recorded in research and development and $29 million was recorded as contingent consideration expense.
(c) In the twelve months ended December 31, 2016, pre-tax restructuring charges were $28 million and pre-tax restructuring- related charges were $50 million, of which $34 million was recorded in cost of products sold and $16 million was recorded in selling, general and administrative expenses.
(d) In the twelve months ended December 31, 2015, pre-tax acquisition-related net charges were $255 million, of which $49 million was recorded in cost of products sold, $53 million was recorded in selling, general and administrative expenses, $26 million was recorded in research and development, $123 million was recorded as contingent consideration expense, and $4 million was recorded as interest expense.
(e) In the twelve months ended December 31, 2015, pre-tax restructuring charges were $26 million and pre-tax restructuring- related charges were $57 million, of which $31 million was recorded in cost of products sold and $26 million was recorded in selling, general and administrative expenses.
(f) Debt extinguishment charges are recorded in interest expense.
An explanation of the company's use of these non-GAAP financial measures is provided at the end of this document.
BOSTON SCIENTIFIC CORPORATION SEGMENT INFORMATION (Unaudited)
SEGMENT NET SALES* Three Months Ended December 31, Year Ended December 31,
in millions 2016 2015 Change 2016 2015 Change
Interventional Cardiology $ 653 $ 584 12 % $ 2,524 $ 2,242 13 %
Peripheral Interventions 279 252 10 % 1,093 975 12 %
Cardiovascular 932 836 11 % 3,617 3,217 12 %
Cardiac Rhythm Management 513 477 8 % 1,994 1,934 3 %
Electrophysiology 69 66 5 % 261 248 5 %
Rhythm Management 582 543 7 % 2,255 2,182 3 %
Endoscopy 417 378 10 % 1,565 1,422 10 %
Urology and Pelvic Health 292 256 14 % 1,065 735 45 %
Neuromodulation 167 144 16 % 574 512 12 %
MedSurg 876 778 12 % 3,204 2,669 20 %
Subtotal Core Businesses 2,390 2,157 11 % 9,076 8,068 12 %
Foreign Currency (199) (179) N/A (690) (591) N/A
Worldwide Net Sales $ 2,191 $ 1,978 11 % $ 8,386 $ 7,477 12 %
Growth rates are based on actual, non-rounded amounts and may not recalculate precisely.
SEGMENT OPERATING INCOME* Three Months Ended December 31, Year Ended December 31,
in millions 2016 2015 2016 2015
Segment operating income
Cardiovascular $ 251 $ 240 $ 1,137 $ 972
Rhythm Management 104 76 404 328
MedSurg 282 266 1,045 856
Operating income allocated to reportable segments 637 582 2,586 2,156
Corporate expenses and currency exchange (119) (153) (565) (486)
Intangible asset impairment charges; acquisition-related net charges; restructuring- and restructuring-related net charges; litigation-related net charges; and pension termination charges (240) (565) (1,029) (1,502)
Amortization expense (138) (135) (545) (495)
Operating income (loss) $ 140 $ (271) $ 447 $ (327)
*We measure and evaluate our reportable segments based on segment net sales and operating income, excluding the impact of changes in foreign currency. Sales generated from reportable segments, as well as operating results of reportable segments and corporate expenses, are based on internally-derived standard currency exchange rates, which may differ from year to year, and do not include intersegment profits. We exclude from segment operating income certain corporate-related expenses and certain transactions or adjustments that our chief operating decision maker considers to be non-operational, such as amounts related to intangible asset impairment charges; acquisition-related net charges; restructuring- and restructuring-related net charges; litigation-related net charges; pension termination charges; and amortization expense. Although we exclude these amounts from segment operating income, they are included in reported consolidated operating income (loss) and are included in the reconciliation above.
BOSTON SCIENTIFIC CORPORATION WORLDWIDE CARDIAC RHYTHM MANAGEMENT (CRM) SALES (Unaudited)
Quarter Ended Year Ended
(in millions) December 31, 2016 December 31, 2015 December 31, 2016 December 31, 2015
Defibrillator systems $ 319 $ 316 $ 1,274 $ 1,313
Pacemaker systems 154 124 576 494
CRM products $ 473 $ 440 $ 1,850 $ 1,807
BOSTON SCIENTIFIC CORPORATION SEGMENT AND REGIONAL NET SALES (Unaudited)
Q4 2016 Segment Revenue Growth as compared to Q4 2015
MedSurg Cardiovascular Rhythm Management Total BSC
Percentage change in net sales, as reported 13 % 11 % 7 % 11 %
Less: Impact of foreign currency fluctuations 1 % 0 % 0 % 0 %
Percentage change in net sales, constant currency 12 % 11 % 7 % 11 %
Less: Impact of EndoChoice acquisition 1 % 0 % 0 % 1 %
Percentage change in net sales, organic 11 % 11 % 7 % 10 %
Q4 2016 Regional Revenue Growth as compared to Q4 2015
U.S. Europe AMEA Emerging Markets
Percentage change in net sales, as reported 11 % 3 % 17 % 9 %
Less: Impact of foreign currency fluctuations 0 % (4) % 4 % (8) %
Percentage change in net sales, constant currency 11 % 7 % 13 % 17 %
Less: Impact of EndoChoice acquisition 0 % 0 % 0 % 0 %
Percentage change in net sales, organic 11 % 7 % 13 % 17 %
Q4 2016 Endoscopy Net Sales as compared to Q4 2015
Endoscopy
Percentage change in net sales, as reported 11 %
Less: Impact of foreign currency fluctuations 1 %
Percentage change in net sales, constant currency 10 %
Less: Impact of EndoChoice acquisition 2 %
Percentage change in net sales, organic 8 %
YTD 2016 Endoscopy and Urology and Pelvic Health Net Sales as compared to YTD 2015
Endoscopy Urology and Pelvic Health
Percentage change in net sales, as reported 10 % 45 %
Less: Impact of foreign currency fluctuations 0 % 0 %
Percentage change in net sales, constant currency 10 % 45 %
Less: Impact of significant acquisition 1 % 31 %
Percentage change in net sales, organic 9 % 14 %
An explanation of the company's use of these non-GAAP financial measures is provided at the end of this document.
BOSTON SCIENTIFIC CORPORATION ESTIMATED REVENUE NON-GAAP GROWTH RATES AND NON-GAAP NET INCOME PER COMMON SHARE RECONCILIATIONS (Unaudited)
Full Year 2017 Estimated Revenue Growth Rates
Full Year 2017 Estimate
(Low) (High)
Estimated GAAP sales growth 3 % 6 %
Less: Estimated impact of foreign currency fluctuations (2) % (1) %
Estimated sales growth, constant currency* 5 % 7 %
*Includes contribution of approximately 70 basis points from EndoChoice.
Q1 and Full Year 2017 EPS Guidance
Q1 2017 Estimate Full Year 2017 Estimate
(Low) (High) (Low) (High)
GAAP EPS $ 0.18 $ 0.21 $ 0.86 $ 0.91
Estimated acquisition-related net charges 0.02 0.01 0.05 0.04
Estimated restructuring and restructuring-related net charges 0.02 0.02 0.03 0.03
Estimated amortization expense 0.07 0.07 0.28 0.28
Adjusted EPS $ 0.29 $ 0.31 $ 1.22 $ 1.26
An explanation of the company's use of these non-GAAP financial measures is provided at the end of this document.
Use of Non-GAAP Financial Measures
To supplement our financial statements presented on a GAAP basis, we disclose certain non-GAAP financial measures, including adjusted net income (earnings) and adjusted net income (earnings) per share that exclude certain amounts, and adjusted net sales that exclude the impact of changes in foreign currency exchange rates and/or the impact of recent acquisitions with significant sales. 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 adjusted net sales that exclude the impact of changes in foreign currency exchange rates, we convert 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 constant currency growth rate and/or growth rates excluding the impacts of recent acquisitions with significant sales 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 and twelve months ended December 31, 2016 and 2015, and for the forecasted three month period ending March 31, 2017 and for the forecasted full year ending December 31, 2017, as well as reasons for excluding each of these individual items:
Adjusted Net Income and Adjusted Net Income per Share:
Adjusted Net Sales Excluding the Impact of Changes in Foreign Currency Exchange Rates and/or the Impact of Recent Acquisitions with Significant Sales
Adjusted net income and adjusted net income per share that exclude certain amounts, and adjusted net sales that exclude the impact of changes in foreign currency exchange rates and/or the impacts of recent acquisitions with significant sales, are not in accordance with U.S. GAAP 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 we do, which may limit the usefulness of those measures for comparative purposes.
SOURCE Boston Scientific Corporation

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Last updated: Feb 2, 2017