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Hanger Files Form 10-K for Year Ended December 31, 2012
Date:3/18/2013

AUSTIN, Texas, March 18, 2013 /PRNewswire/ -- 

  • Reports Diluted EPS of $1.83 for 2012, $0.01 Below Previously Announced Preliminary Results
  • Adjusts Work-in-Process Inventory Related Accounting Practices
  • Will Amend First Quarter 2012 Interim Financial Statements
  • Reaffirms Financial Guidance for 2013

Hanger, Inc. (NYSE: HGR) announced that it has filed its Annual Report on Form 10-K for the year ended December 31, 2012.  For 2012, the Company reported earnings of $1.83 per diluted share, which is $0.01 per share below preliminary results announced on February 13, 2013.

The revisions to the previously announced earnings resulted from a correction to the manner in which the Company values work-in-process (WIP) inventory. The result of this correction in calculating WIP led to the need to restate the Company's first quarter 2012 financial results and revise its previously announced preliminary fourth quarter 2012 financial results, resulting in a $0.03 increase in earnings per diluted share for the first quarter of 2012 and a decrease of $0.04 per diluted share for the fourth quarter of 2012 (compared to the amount previously disclosed). The correction had no impact on the second and third quarters of 2012. Similarly, the Company will revise fourth quarter 2011, resulting in a $0.03 decline in earnings per diluted share, whereas first quarter 2011 earnings will increase by $0.02 per share.  The Company intends to amend its Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2012 to reflect the restatement of these first quarter financial statements.  The Company expects that this correction in the calculation of its WIP will affect future quarterly earnings calculations in a manner similar to the revisions to the first and
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