Mindray Announces Third Quarter 2009 Financi...(low titled Reconciliations of non-GAAP ...),Health

The company has reported for the third quarter of 2009 and provided guidance for full year 2009 earnings per share on a non-GAAP basis. Each of the terms as used by the company is defined as follows:

    -- Non-GAAP gross profit represents gross profit reported in accordance
       with GAAP, adjusted for the effects of share-based compensation and
       amortization of acquired intangible assets.
    -- Non-GAAP operating income represents operating income reported in
       accordance with GAAP, adjusted for the effects of share-based
       compensation, realignment cost - post acquisition, termination payments,
       and amortization of acquired intangible assets including, but not
       limited to, in progress research and development ("IPR&D").
    -- Non-GAAP net income represents net income reported in accordance with
       GAAP, adjusted for the effects of share-based compensation, realignment
       cost -- post acquisition, termination payments, amortization of
       acquired intangible assets and IPR&D including, but not limited to,
       other income from onetime early termination of contract, all net of
       related tax impact.
    -- Non-GAAP earnings per share represents non-GAAP net income divided by
       the number of shares used in computing basic and diluted earnings per
       share in accordance with GAAP, and excludes the impact of the deemed
       dividends for the basic calculation.

The company computes its non-GAAP financial measures using the same consistent method from quarter to quarter. The company notes that these measures may not be calculated on the same basis of similar measures used by other companies. Readers are cautioned not to view non-GAAP results on a stand-alone basis or as a substitute for results under GAAP, or as being comparable to results reporte
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