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Boston Scientific Announces Second Quarter 2012 Results Boston Scientific Corporation (NYSE: BSX) generated sales of $1.828 billion and adjusted earnings per share of $0.17 for the second quarter ended...

Key Takeaway: NATICK, Mass. , July 26, 2012 /PRNewswire/ -- Boston Scientific Corporation (NYSE: BSX ) generated sales of $1.828 billion and adjusted earnings per share of $0.17 for the second quarter ended June 30 , 2012. The company reported a GAAP loss of $2.39 per share, lower than previou

Full Press Release Details

NATICK, Mass. , July 26, 2012 /PRNewswire/ -- Boston Scientific Corporation (NYSE: BSX ) generated sales of $1.828 billion and adjusted earnings per share of $0.17 for the second quarter ended June 30 , 2012. The company reported a GAAP loss of $2.39 per share, lower than previous guidance due primarily to the impact of an estimated $3.405 billion ( $3.427 billion pre-tax) goodwill impairment charge associated with the company's Europe , Middle East and Africa (EMEA) reporting unit.
Second quarter results:
"Despite increased competition, challenging market dynamics and disappointing results in certain businesses during the quarter, we delivered on our adjusted earnings and continued to generate strong cash flow," said Hank Kucheman , chief executive officer, Boston Scientific. "As a team, we are committed to effectively executing on our cost optimization initiatives and key growth priorities and driving this organization back to revenue growth."
Second Quarter 2012
Sales for the second quarter of 2012 were $1.828 billion , compared to sales of $1.975 billion for the second quarter of 2011, a decrease of 7 percent. Excluding the impact of foreign currency and sales from divested businesses, sales decreased 4 percent compared to the prior period.
Worldwide sales for the second quarter - on a constant currency and as reported basis - were as follows:
Change
Three Months Ended As Reported Constant
June 30, Currency Currency
in millions 2012 2011 Basis Basis
Interventional Cardiology $ 549 $ 652 (16)% (13)%
Cardiac Rhythm Management 488 544 (10)% (8)%
Endoscopy 311 298 4 % 7 %
Peripheral Interventions 196 189 4 % 7 %
Urology/Women's Health 126 127 (1)% 0 %
Neuromodulation 91 84 9 % 10 %
Electrophysiology 37 38 (2)% 0 %
Subtotal Core Businesses 1,798 1,932 (7)% (4)%
Divested Businesses 30 43 N/A N/A
Worldwide $ 1,828 $ 1,975 (7)% (5)%
Growth rates are based on actual, non-rounded amounts and may not recalculate precisely.
During the second quarter, in conjunction with its annual goodwill impairment test, the company recorded a non-cash $3.405 billion ( $3.427 billion pre-tax) estimated goodwill impairment charge associated with its EMEA reporting unit, primarily driven by slightly lower projected long-term growth rates due to macroeconomic factors and its performance in the European market. As a result, GAAP EPS for the second quarter of 2012 was below previous guidance, and the company's updated full year GAAP EPS guidance reflects this charge. The amount of the goodwill impairment charge is subject to finalization and is expected to be in a range of $3.1 billion to $3.7 billion .
On a GAAP basis, net loss for the second quarter of 2012 was $3.404 billion , or a loss of $2.39 per share. These results included goodwill and other intangible asset impairment charges, acquisition-related net credits, divestiture-, restructuring- and litigation-related charges and amortization expense, of $3.643 billion , or $2.56 per share. Adjusted net income for the second quarter of 2012, excluding these charges, was $239 million , or $0.17 per share. On an after-tax basis, the primary components of the adjustment made to GAAP net income are an estimated goodwill impairment charge of $3.405 billion ( $3.427 billion pre-tax) as noted above, an intangible asset impairment charge of $110 million , and net litigation-related charges of $40 million .
On a GAAP basis, net income for the second quarter of 2011 was $146 million , or $0.10 per share. Reported results included an intangible asset impairment charge, acquisition- and divestiture-related expenses, restructuring-related charges and amortization expense, of $116 million , or $0.07 per share. Adjusted net income for the second quarter of 2011, excluding these charges, was $262 million , or $0.17 per share.
Guidance for Third Quarter and Full Year 2012
The company estimates sales for the third quarter of 2012 in a range of $1.725 billion to $1.825 billion . The company estimates earnings on a GAAP basis in a range of $0.06 to $0.09 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 2012 in a range of $7.2 billion to $7.4 billion . The company estimates losses on a GAAP basis in a range of $2.16 to $2.09 per share. Adjusted earnings, excluding goodwill and other intangible asset impairment charges, acquisition-, restructuring- and litigation-related charges and amortization expense are estimated in a range of $0.62 to $0.68 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. (EDT) . The company will webcast the call through the Investor Relations section of its website at www.bostonscientific.com/investors . Details about how to access the webcast are available on the website. The webcast will be available for approximately one year following the conference call.
About Boston Scientific
Boston Scientific is a worldwide developer, manufacturer and marketer of medical devices that are used in a broad range of interventional medical specialties. For more information, please visit: 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/losses and adjusted earnings for the third quarter and full year 2012; the write-down of our goodwill and other asset impairments; our financial performance; markets for our products and our market share; our cost-savings and growth initiatives; 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 press release.
CONTACT: Steven Campanini
508-652-5740 (office)
Media Relations
Boston Scientific Corporation
[email protected]
Denise Kaigler
508-650-8330 (office)
Media Relations
Boston Scientific Corporation
[email protected]
Sean Wirtjes
508-652-5305 (office)
Investor Relations
Boston Scientific Corporation
[email protected]
BOSTON SCIENTIFIC CORPORATION CONDENSED CONSOLIDATED GAAP RESULTS OF OPERATIONS (Unaudited)
Three Months Ended Six Months Ended
June 30, June 30,
in millions, except per share data 2012 2011 2012 2011
Net sales $ 1,828 $ 1,975 $ 3,694 $ 3,900
Cost of products sold 578 688 1,209 1,319
Gross profit 1,250 1,287 2,485 2,581
Operating expenses:
Selling, general and administrative expenses 648 642 1,306 1,237
Research and development expenses 213 223 428 435
Royalty expense 48 52 96 103
Amortization expense 99 96 195 228
Goodwill impairment charges 3,427 3,427 697
Intangible asset impairment charges 129 12 129 12
Contingent consideration expense 1 7 11 13
Restructuring charges 28 18 39 56
Litigation-related charges 69 69
Gain on divestiture (760)
4,662 1,050 5,700 2,021
Operating (loss) income (3,412) 237 (3,215) 560
Other (expense) income:
Interest expense (64) (73) (132) (148)
Other, net 33 (6) 27 19
(Loss) income before income taxes (3,443) 158 (3,320) 431
Income tax (benefit) expense (39) 12 (29) 239
Net (loss) income $ (3,404) $ 146 $ (3,291) $ 192
Net (loss) income per common share - basic $ (2.39) $ 0.10 $ (2.29) $ 0.12
Net (loss) income per common share - assuming dilution $ (2.39) $ 0.10 $ (2.29) $ 0.12
Weighted-average shares outstanding
Basic 1,423.2 1,528.6 1,434.2 1,527.5
Assuming dilution 1,423.2 1,535.8 1,434.2 1,536.0
BOSTON SCIENTIFIC CORPORATION CONDENSED CONSOLIDATED BALANCE SHEETS
As of
June 30, December 31,
in millions, except share and per share data 2012 2011
(Unaudited)
ASSETS
Current assets:
Cash and cash equivalents $ 371 $ 267
Trade accounts receivable, net 1,243 1,246
Inventories 898 931
Deferred income taxes 406 458
Prepaid expenses and other current assets 193 203
Total current assets 3,111 3,105
Property, plant and equipment, net 1,632 1,670
Goodwill 6,649 9,761
Other intangible assets, net 6,249 6,473
Other long-term assets 353 281
$ 17,994 $ 21,290
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
Current debt obligations $ 4 $ 4
Accounts payable 263 203
Accrued expenses 1,325 1,327
Other current liabilities 202 273
Total current liabilities 1,794 1,807
Long-term debt 4,253 4,257
Deferred income taxes 1,805 1,865
Other long-term liabilities 2,240 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 and issued 1,538,999,069 shares as of June 30, 2012 15 15
and 1,531,006,390 shares as of December 31, 2011
Treasury stock, at cost, 122,463,958 shares as of June 30, 2012 (742) (492)
and 81,950,716 shares as of December 31, 2011
Additional paid-in capital 16,388 16,349
Accumulated deficit (7,672) (4,381)
Accumulated other comprehensive loss, net of tax (87) (138)
Total stockholders' equity 7,902 11,353
$ 17,994 $ 21,290
BOSTON SCIENTIFIC CORPORATION
NON-GAAP NET INCOME AND NET INCOME PER COMMON SHARE RECONCILIATIONS
(Unaudited)
Three Months Ended June 30,
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 $ (3,404) $ (2.39) $ 146 $ 0.10
Non-GAAP adjustments:
Goodwill impairment charge 3,405 2.38 *
Intangible asset impairment charges 110 0.08 * 9 0.01
Acquisition-related net (credits) charges (21) (0.01) * 6 0.00
Divestiture-related charges 1 0.00 * 1 0.00
Restructuring-related charges 24 0.02 * 21 0.01
Litigation-related charges 40 0.03 *
Amortization expense 84 0.06 * 79 0.05
Adjusted net income $ 239 $ 0.17 $ 262 $ 0.17
* Assumes dilution of 5.8 million shares for the three months ended June 30, 2012 for all or a portion of these non-GAAP adjustments.
Six Months Ended June 30,
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 $ (3,291) $ (2.29) $ 192 $ 0.12
Non-GAAP adjustments:
Goodwill impairment charges 3,405 2.36 * 697 0.45
Intangible asset impairment charges 110 0.08 * 9 0.00
Acquisition-related net credits (10) (0.01) * (23) (0.01)
Divestiture-related net charges (credits) 2 0.00 * (530) (0.34)
Restructuring-related charges 37 0.03 * 56 0.04
Litigation-related charges 40 0.03 *
Discrete tax items 4 0.00
Amortization expense 166 0.12 * 193 0.13
Adjusted net income $ 459 $ 0.32 $ 598 $ 0.39
* Assumes dilution of 7.3 million shares for the six months ended June 30, 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 Six Months Ended
in millions June 30, June 30,
2012 2011 2012 2011
Goodwill impairment charges:
Goodwill impairment charges $ 3,427 $ 3,427 $ 697
Income tax benefit (a) (22) (22)
Goodwill impairment charges, net of tax $ 3,405 $ 3,405 $ 697
Intangible asset impairment charges:
Intangible asset impairment charges $ 129 $ 12 $ 129 $ 12
Income tax benefit (a) (19) (3) (19) (3)
Intangible asset impairment charges, net of tax $ 110 $ 9 $ 110 $ 9
Acquisition-related net (credits) charges:
Contingent consideration expense $ 1 $ 7 $ 11 $ 13
Acquisition-related costs (b) 4 7 2
Inventory step-up adjustment (c) 1
Gain on previously held investments (d) (39) (39) (38)
(34) 7 (21) (22)
Income tax expense (benefit) (a) 13 (1) 11 (1)
Acquisition-related net (credits) charges, net of tax $ (21) $ 6 $ (10) $ (23)
Divestiture-related net charges (credits):
Gain on divestiture $ (760)
Divestiture-related costs (c) $ 1 $ 1 $ 2 2
1 1 2 (758)
Income tax expense (a) 228
Divestiture-related net charges (credits), net of tax $ 1 $ 1 $ 2 $ (530)
Restructuring-related charges:
Restructuring charges $ 28 $ 18 $ 39 $ 56
Restructuring-related charges (e) 5 12 11 24
33 30 50 80
Income tax benefit (a) (9) (9) (13) (24)
Restructuring-related charges, net of tax $ 24 $ 21 $ 37 $ 56
Litigation-related net charges:
Litigation-related net charges $ 69 $ 69
Income tax benefit (a) (29) (29)
Litigation-related net charges, net of tax $ 40 $ 40
Discrete tax items:
Income tax expense (a) $ 4
Amortization expense:
Amortization expense $ 99 $ 96 $ 195 $ 228
Income tax benefit (a) (15) (17) (29) (35)
Amortization expense, net of tax $ 84 $ 79 $ 166 $ 193
(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) Recorded to selling, general and administrative expenses.
(c) Recorded to cost of products sold.
(d) Recorded to other, net.
(e) In the second quarter of 2012, recorded $2 million to cost of products sold and $3 million to selling, general and administrative expenses. In the second quarter of 2011, recorded $10 million to cost of products sold and $2 million to selling, general and administrative expenses. In the first half of 2012, recorded $6 million to cost of products sold and $5 million to selling, general and administrative expenses. In the first half of 2011, recorded $22 million to cost of products sold and $2 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
June 30, Currency Currency
in millions 2012 2011 Basis Basis
(restated) *
United States $ 947 $ 1,040 (9)% (9)%
EMEA 402 452 (11)% (2)%
Japan 235 235 0 % (2)%
Inter-Continental 214 205 4 % 11 %
International 851 892 (5)% 1 %
Subtotal Core Businesses 1,798 1,932 (7)% (4)%
Divested Businesses 30 43 N/A N/A
Worldwide $ 1,828 $ 1,975 (7)% (5)%
Change
Three Months Ended As Reported Constant
June 30, Currency Currency
in millions 2012 2011 Basis Basis
Interventional Cardiology $ 549 $ 652 (16)% (13)%
Cardiac Rhythm Management 488 544 (10)% (8)%
Endoscopy 311 298 4 % 7 %
Peripheral Interventions 196 189 4 % 7 %
Urology/Women's Health 126 127 (1)% 0 %
Neuromodulation 91 84 9 % 10 %
Electrophysiology 37 38 (2)% 0 %
Subtotal Core Businesses 1,798 1,932 (7)% (4)%
Divested Businesses 30 43 N/A N/A
Worldwide $ 1,828 $ 1,975 (7)% (5)%
* We have restated prior year regional detail to conform to current year presentation, reflecting the movement of one country from our EMEA region to our Inter-Continental region.
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
Six Months Ended As Reported Constant
June 30, Currency Currency
in millions 2012 2011 Basis Basis
(restated) *
United States $ 1,926 $ 2,063 (7)% (7)%
EMEA 817 900 (9)% (3)%
Japan 474 470 1 % (2)%
Inter-Continental 418 390 7 % 10 %
International 1,709 1,760 (3)% 0 %
Subtotal Core Businesses 3,635 3,823 (5)% (4)%
Divested Businesses 59 77 N/A N/A
Worldwide $ 3,694 $ 3,900 (5)% (4)%
Change
Six Months Ended As Reported Constant
June 30, Currency Currency
in millions 2012 2011 Basis Basis
Interventional Cardiology $ 1,153 $ 1,288 (11)% (9)%
Cardiac Rhythm Management 989 1,103 (10)% (9)%
Endoscopy 612 585 5 % 6 %
Peripheral Interventions 386 365 6 % 7 %
Urology/Women's Health 246 247 0 % 0 %
Neuromodulation 175 161 9 % 9 %
Electrophysiology 74 74 (1)% 0 %
Subtotal Core Businesses 3,635 3,823 (5)% (4)%
Divested Businesses 59 77 N/A N/A
Worldwide $ 3,694 $ 3,900 (5)% (4)%
* We have restated prior year regional detail to conform to current year presentation, reflecting the movement of one country from our EMEA region to our Inter-Continental region.
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)
Q2 2012 Net Sales as compared to Q2 2011
Change Estimated
As Reported Constant Impact of
Currency Currency Foreign
in millions Basis Basis Currency
United States $ (93) $ (93)
EMEA (50) (8) $ (42)
Japan 0 (4) 4
Inter-Continental 9 20 (11)
International (41) 8 (49)
Subtotal Core Businesses (134) (85) (49)
Divested Businesses (13) (11) (2)
Worldwide $ (147) $ (96) $ (51)
Q2 2012 Net Sales as compared to Q2 2011
Change Estimated
As Reported Constant Impact of
Currency Currency Foreign
in millions Basis Basis Currency
Interventional Cardiology $ (103) $ (85) $ (18)
Cardiac Rhythm Management (56) (40) (16)
Endoscopy 13 20 (7)
Peripheral Interventions 7 12 (5)
Urology/Women's Health (1) 0 (1)
Neuromodulation 7 8 (1)
Electrophysiology (1) 0 (1)
Subtotal Core Businesses (134) (85) (49)
Divested Businesses (13) (11) (2)
Worldwide $ (147) $ (96) $ (51)
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)
Q2 2012 YTD Net Sales as compared to Q2 2011 YTD
Change Estimated
As Reported Constant Impact of
Currency Currency Foreign
in millions Basis Basis Currency
United States $ (137) $ (137)
EMEA (83) (25) $ (58)
Japan 4 (7) 11
Inter-Continental 28 36 (8)
International (51) 4 (55)
Subtotal Core Businesses (188) (133) (55)
Divested Businesses (18) (17) (1)
Worldwide $ (206) $ (150) $ (56)
Q2 2012 YTD Net Sales as compared to Q2 2011 YTD
Change Estimated
As Reported Constant Impact of
Currency Currency Foreign
in millions Basis Basis Currency
Interventional Cardiology $ (135) $ (113) $ (22)
Cardiac Rhythm Management (114) (96) (18)
Endoscopy 27 36 (9)
Peripheral Interventions 21 26 (5)
Urology/Women's Health (1) 0 (1)
Neuromodulation 14 14 0
Electrophysiology 0 0 0
Subtotal Core Businesses (188) (133) (55)
Divested Businesses (18) (17) (1)
Worldwide $ (206) $ (150) $ (56)
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 June 30
in millions U.S. International Worldwide
Q2 2012 Q2 2011 Q2 2012 Q2 2011 Q2 2012 Q2 2011
Defibrillator systems $ 220 $ 243 $ 135 $ 150 $ 355 $ 393
Pacemaker systems 64 72 69 79 133 151
Total CRM products $ 284 $ 315 $ 204 $ 229 $ 488 $ 544
in millions U.S. International Worldwide
Q2 2012 Q2 2011 Q2 2012 Q2 2011 Q2 2012 Q2 2011
Drug-eluting stent systems $ 140 $ 208 $ 178 $ 192 $ 318 $ 400
Bare-metal stent systems 6 8 16 20 22 28
Total coronary stent systems $ 146 $ 216 $ 194 $ 212 $ 340 $ 428
Six Months Ended June 30
in millions U.S. International Worldwide
YTD 2012 YTD 2011 YTD 2012 YTD 2011 YTD 2012 YTD 2011
Defibrillator systems $ 449 $ 509 $ 274 $ 301 $ 723 $ 810
Pacemaker systems 127 145 139 148 266 293
Total CRM products $ 576 $ 654 $ 413 $ 449 $ 989 $ 1,103
in millions U.S. International Worldwide
YTD 2012 YTD 2011 YTD 2012 YTD 2011 YTD 2012 YTD 2011
Drug-eluting stent systems $ 315 $ 392 $ 366 $ 387 $ 681 $ 779
Bare-metal stent systems 13 17 33 41 46 58
Total coronary stent systems $ 328 $ 409 $ 399 $ 428 $ 727 $ 837
BOSTON SCIENTIFIC CORPORATION SUPPLEMENTAL NON-GAAP RECONCILIATIONS, CONT. (Unaudited)
Q3 and Full Year 2012 EPS Guidance
Q3 2012 Estimate Full Year 2012 Estimate
(Low) (High) (Low) (High)
GAAP results $ 0.06 $ 0.09 $ (2.16) $ (2.09)
Goodwill impairment charge 2.36 2.36
Other intangible asset impairment charge 0.08 0.08
Estimated acquisition-related net charges 0.01 0.01 0.01 0.01
Estimated restructuring-related charges 0.01 0.01 0.06 0.05
Estimated litigation-related charges 0.03 0.03
Estimated amortization expense 0.06 0.06 0.24 0.24
Adjusted results $ 0.14 $ 0.17 $ 0.62 $ 0.68
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 and six months ended June 30, 2012 and 2011 and for the forecasted three month period ending September 30, 2012 and full year ending December 31, 2012 , 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: Jul 26, 2012