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Amend interior Audit agency Act to give us greater independence – inner auditors | killexams.com existent Questions and Pass4sure dumps

enterprise information of Wednesday, 14 November 2018

supply: citifmonline.com

2018-eleven-14

Audit Stamp The auditors are calling for gadget restructuring to comfortably execute its mandate

The internal Auditors association Ghana (IAAG), has referred to as for an modification of the interior Audit company Act, 2003 (Act 658) to permit auditors within government agencies operate their duties decently.

Their calls approach on the lower back of the Finance Minister’s remarks in parliament utter through the 2018 Mid-yr funds review in July, the plot he called for the restructuring of the interior Audit characteristic to reinforce its position in the fiscal consolidation efforts of the executive.

speaking to Citi information on the sidelines of a sensitization workshop on ‘Restructuring Public Sector inner Auditing’, the Techincal Director of the interior Auditors association Ghana, Benjamin Adjetey, reiterated the import of an unbiased internal auditing procedure.

“What the internal Audit agency does is that they play an oversight duty over the drudgery that they do. They breathe positive the exceptional of their work. They supply them capacity when the want arises, etc. Now, that has not been helpful as a result of as team of workers of their a considerable number of institutions, the notable thing problem is the independence of the internal audit unit and the objectivity of the inner audit group of workers. this is the big challenge that we're facing. And so if the act is amended, and the interior auditors are no greater group of workers of the associations the plot they are working, then they'll Have the free hand to execute the drudgery professionally without fear,” he spoke of.

Mr. Adjetey pointed out the modification will handicap them and ameliorate their drudgery in lots of alternative ways.

“It’s about giving their group of workers a lot more publicity and making bound that much more capacity constructing is finished for them; training in a variety of areas of useful resource utilization, and ensure that they can hang the officers in freight for the substances below them. It’s about making positive that they assist them and guarantee high-quality in the drudgery that they do. as soon as high-quality assurance, which is an entire situation in their profession, is adhered to, the report therefore can breathe more desirable than it is now,” Mr Adjetey stated.

speakme on the equal experience, the chief inside Auditor of the Ministry of power, who's additionally the President of the interior Auditors association-MDAs, Ernest Boateng Wiafe, reiterated the want for utter interior auditors to recur under one umbrella.

“We advised that each one interior Auditors in the MDAs and then the MMDAs should approach below the internal Auditing agency. but the issue is the local government provider has an Enabling Act so once there's an act regulating them; you cannot simply Go and then recount that they should noiseless too approach below the agency because the Act offers them the right to recruit their own individuals. So, the Enabling Act should breathe looked at,” he talked about.

“Committees had been set to remark at the two Acts, a means they can amend it for them to approach back beneath the company. So when we're utter beneath the company, training are not an issue since the company can organised practising for us. When it comes to motivational issues, they can deal with it. however here’s the case, we’re utter scattered. So, the restructuring will retain everyone under the agency,” Mr Wiafe added.

A wants evaluation of the Republic of Ghana’s interior Audit undertaking by using the Institute of inner Auditors (IIA) us of a in 2009, indicated that the govt of Ghana’s interior auditing recreation didn't conform to the IIA’s exotic common on independence and objectivity.

The internal Auditors association Ghana (IAAG) and the Institute of interior Auditors (IIA) Ghana, are hopeful that a reformation of the interior Audit space will position the IAA to without difficulty execute its mandate and promote the advantageous exhaust of public resources.

they are too hopeful that the flow, when fully carried out, will ensure the independence of the inside Audit instruments of MDAs and MMDAs, and extra enlarge the objectivity of the staff.

Finance Minister’s convene for restructuring

On July 19, 2018, the Minister for Finance, Ken Ofori-Atta, proposed that “the inner Audit characteristic in the public sector must breathe restructured and reinforced to play its duty within the fiscal consolidation efforts of government.”

according to him, “the current legislations and structure of the inside Audit company (IAA) does not empower it to with no trouble supervise, control and regulate the practices of inner Auditing within the public sector.”

He additional referred to that some measures “are being pursued to restructure and re-engineer the result of inner Auditing, to raise public monetary management in Ghana.”


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Institute of inside Auditors (IAA), an international knowledgeable affiliation of more than one hundred fifty,000 contributors with world headquarters in US, has brought Arabic to its checklist of global languages for professional certification programmes.

For the first time ever, Arabic audio system could Have the selection to hold the licensed internal Auditors (CIA) certification examination in Arabic, said a statement from IAA.

The CIA designation is the simplest globally-authorized certification for inner auditors and remain the common through which individuals parade their common competency and capabilities of inner auditing.

The checks, until now accessible simplest in sixteen languages, will presently even breathe carried out in the Arabic language, it brought.

Abdulqader Obaid Ali, UAE IAA president, mentioned, 'this is a landmark achievement for the Arab world. With the steer of the entire chapters within the vicinity, we've been working on the Arabisation of the test for greater than a 12 months now.'

'This new initiative will give Arab auditing experts stronger access to internationally recognised certification programmes to upgrade their abilities. As one body, the IIA chapters in the vicinity will too breathe facilitating the Arabised coaching fabric for candidates within the core East,' he stated. 

He observed the initiative for Arabisation become taken through the UAE-IAA, with the back of the IIA chapters within the region.

This became officially signed at a gathering in Dubai within the presence of Kevin Rafiq, director for Institute members of the family & progress of IIA international (US); Yousef Al Mobarak, president of IIA Saudi Arabia; Naji Fayyad, board member, IIA- Lebanon; Hassan Al Mulla, president, IIA-Qatar; Mohammed Al Musafir, board member, IIA- Oman and Dr Badawi Hamadein, CEO, IIA-Sudan.

Candidates finishing the CIA programme are enriched with academic experience, information, and commerce rig that can too breathe utilized automatically in any organization or company atmosphere.

On the facet-traces of the agreement signing for Arabisation, UAE IAA too announced that the twelfth Annual Regional Gulf Audit convention this yr can breathe held from April 3 to 5 on the Atlantis hotel, The Palm.

The symposium will include workshops, talks and shows through invited international speakers, including officials of the IIA. The experience is too an invaluable networking opening for internal audit practitioners in the region.-TradeArabia information carrier


IIA calls for inner Auditors in any respect Public agencies | killexams.com existent Questions and Pass4sure dumps

The Institute of interior Auditors is urging the U.S. Securities and change fee to observe the case of the long island inventory trade and require utter publicly-traded corporations to Have an interior audit feature.

The SEC in July issued a 55-page notion release proposing a collection of revisions in audit committee disclosure necessities. both the agency and the public company Accounting Oversight Board Have been working toward enhancing the tips supplied to traders in regards to the audit committee’s responsibilities and actions.

In a letter responding to the SEC’s proposals, IIA president and CEO Richard F. Chambers observed the time changed into ripe to mandate an interior audit feature.

“The presence of a very advantageous interior audit feature makes an unequivocal remark in regards to the system a corporation’s management views powerful and helpful risk administration, interior handle, and governance,” he wrote. “When a publicly traded enterprise does not Have an interior audit characteristic, one Have to ask: who's presenting the board (and above all, the audit committee) with unbiased and objective assurance and perception on how smartly risk and the mitigating controls are being managed?”

“[A]n impartial, purpose, and competent inner audit duty is basic and primary to efficacious corporate governance,” Chambers brought.

The SEC’s proposals focus on the connection between the audit committee and the impartial auditor but it surely too invited comment on “different elements of audit committee disclosures, equivalent to these related to roles and duties, audit committee qualifications, oversight of monetary reporting, or oversight of inside manage over economic reporting.”

Chambers cited that more than a decade ago, the NYSE begun requiring organizations listed on the change to Have an internal audit feature in region, upon or inside the first 12 months of list. NASDAQ, despite the fact, has no longer followed Go well with.

“[W]e strongly deem the time has approach to formally treasure the cost of an interior audit characteristic for utter publicly-listed corporations as a matter of fundamental advantageous governance,” Chambers noted. Failing that, he stated, businesses that don’t Have inside audit should noiseless breathe required to interpret their reasoning.


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Test Code : IIA-CIA-Part3
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: 154 existent Questions

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Certified Internal Auditor - portion 3, commerce Analysis and Information Technology

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Security Risk Assessments in Five Steps | killexams.com existent questions and Pass4sure dumps

By Jared Rhoads

In 2009, as portion of the economic stimulus legislation, Congress passed the Health Information Technology for Economic and Clinical Health Act (HITECH), which contains a national program to provide incentive payments to eligible professionals and hospitals for the adoption and exhaust of electronic health records (EHRs). Ever since that program went into effect, providers Have been trying to figure out exactly what the criteria are for qualifying for the incentive payments and how they can meet those requirements.

Health IT security has become an increasingly notable matter for health supervision organizations, and although the incentive program is not centered onsecurity, it is certainly a key portion of it. Organizations and eligible professionals are required to conduct a comprehensive security risk assessment to protect utter electronic health information that is created or maintained by EHRs.

Conducting a security risk assessment is not a picayune effort. Many organizations don’t execute one on a regular basis, and they may not Have dedicated security personnel or resources—although they should. This must change if organizations are to protect their data and qualify for the incentive program.

To begin, deem breaking the assessment process down into five basic steps:

1. Ensure that you are using certified EHR technology.

Use of a certified EHR system is a basic requirement for participating in the incentive program. Some current security-related certification standards include: back for data integrity controls, audits, emergency access, automatic log-off, event recording (e.g., for deletion of records), and accounting of disclosures. Data encryption does not yet requisite to breathe enabled in utter places at utter times, but generally it is a advantageous notion to gyrate on features sooner rather than later. recollect that the goal is to digitally and physically secure the entire environment, not just the certified EHR system.

2. Evaluate the risks.

The “meaningful-use” (health supervision providers’ exhaust of electronic records to achieve significant improvements in care”) risk assessment requires a comprehensive evaluation of an organization’s risks and vulnerabilities. This includes internal systems, internal users and third parties.

When evaluating the likelihood and potential repercussion of security threats to internal systems, the assessment team should evaluate vulnerabilities associated with the hardware, software, system interfaces, networks and devices that are in use. Infrastructure that supports data transmission represents an especially tall risk unless it’s monitored closely to prevent unauthorized use. In terms of scope, the analysis should include electronic protected health information (ePHI) on utter media, including hard drives and mobile devices. For networks, deem automated tools that can scan the hospital’s network and identify specific devices that present risks. 

Another major source of risk comes from clinicians and administrative staff. Analysis of user accounts and role-based access rules may expose unreasonable or out-of-date user access rights. Set up processes to investigate these instances and tender role-based training with job-specific scenarios to ameliorate comprehension and retention. Organizations should document utter training and retain these records for compliance.

Business associates too represent a potential vulnerability that needs to breathe included in the assessment. Your organization might Have dozens or hundreds of commerce associates that it works with for services ranging from consulting and outsourcing to data backup and data disposal. quest information from your commerce associates to provide a particular review of the contract terms and effect an audit of current practices.

3. rectify deficiencies.

Organizations are required to rectify identified security deficiencies as portion of the risk management process. Unfortunately, CMS has not offered clarification on what qualifies as a deficiency or what kind of corrective action is considered adequate. Under the Health Insurance Portability and Accountability Act (HIPAA), covered entities are held to the touchstone of doing what is “reasonable and appropriate.”

When deciding how to address a risk, deem the potential repercussion of a risk, the cost of mitigating that risk, and the extent of in-house technical capabilities. A key portion of addressing risk is knowing what risks are considered acceptable. Always document the decisions and rationale for addressing—or not addressing—a potential risk.

Outside expertise is available when the necessary skills and capabilities are not present internally. One growing trend is toward the exhaust of security as a service. This can breathe a smart cinch for managing virus definition updates and other security administration services.

4) Maintain your technologies and processes.

Security should breathe a central portion of the enterprise strategic plan. Organizations should Have a clear schedule for reassessing vulnerabilities and implementing security updates as needed. The meaningful-use rule requires organizations to “implement security updates as necessary.” This means that processes should breathe reviewed in addition to technologies.

A comprehensive security draw too includes policies and processes on what to execute in the event of adverse incidents, such as a network breach. A breach-management policy should relate the response and review steps that should breathe taken by utter key staff members, including IT personnel, senior management and clinicians. Some incidents Go unreported for the simple judgement that people believe it is someone else’s responsibility.

5) Attest that the risk assessment has been completed.

Eligible professionals and hospitals can attest that the risk assessment has been completed by using CMS’s online Registration and Attestation System, which is a simple Yes/No. Note that attestation is legally binding and that any provider who attests may potentially breathe topic to an audit. Retain documentation about the risk analysis and findings, as well as anycorrections that were instituted.

Audits and regulations may tender some motivation and guidance on how to secure protected health information, but the deeper judgement why organizations should address privacy and security comprehensively is because it is the right thing to execute for patients.

Jared Rhoads is a senior research specialist with the Global Institute for Emerging Healthcare Practices, the applied research arm of CSC’s Healthcare Group. More information on achieving comprehensive health IT privacy and security can breathe establish here: http://www.csc.com/health_services/insights/69994-achieving_comprehensive_health_it_privacy_and_security.


Auditing Your Auditor | killexams.com existent questions and Pass4sure dumps

When telecommunications provider IDT decided to switch auditors from Ernst & immature to concede Thornton in early 2008, the “driving force was to reclaim money,” says CFO Bill Pereira. It worked. portion of a companywide endeavor to reduce corporate overhead, the cinch crop IDT’s $4.3 million audit bill almost in half. Although initially “we were fearful of leaving the tall Four,” says Pereira, “in retrospect, they are really tickled with the decision.”

In fact, the switch went so smoothly that IDT declined to proclaim the renewal of concede Thornton’s contract in its most recent proxy — because IDT was open to switching again. “We knew there had been changes in the market and they wanted to evaluate where fees stood,” says Pereira. “We didn’t just build the automatic assumption that we’d stick with concede Thornton. They felt it was their responsibility to execute their homework.” (IDT eventually did renew with concede Thornton — and crop its bill by nearly another million dollars, to $1.42 million ultimate year.)

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Welcome to the new auditor-client relationship. In the wake of the Sarbanes-Oxley Act of 2002, audit fees soared, auditors dumped risky clients by the hundreds, and “value-added” services utter but vanished under the weight of new independence rules. Today, the reverse is true. Audit fees Have been dropping across the board since 2007. In 2004, more than a third of auditor changes were the result of audit firms walking away from clients. ultimate year, 82% of auditor changes were because companies fired their auditors (among the tall Four, the number was 90%). And companies aren’t just negotiating lower fees; they are too demanding more value — read “services” — covering everything from corporate-board education to competitive intelligence.

No More Sticker Shock

In 2000, the Securities and Exchange Commission required that companies start disclosing utter payments made to their auditors. Prompted by the 1998 merger of price Waterhouse and Coopers Lybrand, the rule was intended to shine a light on potential independence problems created by nonaudit work. But it too seemed likely that, in a intimate market, such transparency would impress the price of audits.

Alas, the ensuing decade proved anything but normal. That tall Six merger was followed quickly by theatrical audit failures that culminated in the Enron and WorldCom debacles, the implosion of Arthur Andersen, and the Sarbanes-Oxley Act and its infamous Section 404, creating the most turbulent era in the history of auditing. “From 2000 to 2007, there was one shock after another, so there really wasn’t intimate pricing during that period,” observes associate professor Scott Whisenant of the University of Houston, who studies audit fees.

Fees charged by audit firms dropped as a % of client revenue in 2008.

It is noiseless a acerbic irony for finance executives that Sarbox — much of it aimed squarely at Arthur Andersen’s failings as auditor to Enron and WorldCom — turned into a bonanza for surviving audit firms. Between 2004 and 2006, internal-control audits created fierce auditor shortages, which rippled through the market, affecting companies not even required to comply with Section 404. The supply-versus-demand pickle combined with new auditing requirements and auditor risk aversion drove costs skyward during those years.

That has now changed markedly. “We Have seen price competition recur in 2007 and 2008,” observes Whisenant. Not only Have fees been falling, but they Have fallen for companies of utter sizes, including those not directly affected by 404. Companies with revenues between $100 million and $250 million saw an mediocre 8% drop in fees from 2007 to 2008, while those with revenues of $250 million to $500 million saw them drop 5%, according to a CFO analysis of data provided by Audit Analytics (see “Fees drop Everywhere,” below).

Chalk up much of that change to a long-delayed reaction to the fee transparency ushered in by the SEC’s 2000 decree. When fee disclosure was first proposed, some experts theorized that it would actually result in higher fees, in that audit firms would no longer tender a discount in the early years of an rendezvous to win new clients. On the contrary, says Whisenant, “fee disclosure probably gave auditors more information to underbid existing audits.”

But, he adds, it now appears that the larger repercussion of price transparency is its potential to abet clients control their costs once an rendezvous is under way. “After the second or third year, when the fee starts to revert to a intimate level, then the clients Have the advantage, because they can start benchmarking.”

In other words, clients are wising up to initial discounting and are leveraging the new transparency not only to abet select a new auditor, but to rebuff fee increases in subsequent years.

While Sarbox may Have been a windfall for auditors in its early days, it is actually driving fees down now for several reasons. Fee disclosure was intended to shed light on potential conflicts when auditors acted as consultants, but Sarbox went further and outlawed many types of auditor consulting altogether. It too emphasized a relatively straightforward “check-the-box” review of controls. Both aspects of the law build it harder for audit firms to differentiate their services.

“Let’s visage it,” says Eric Davis, CFO of SunOpta, “auditing, especially within the tall Four, is a bit of a commodity right now, as long as you’ve got a firm that has the scale and scope to wield your needs.”

Benchmarking Boom

SunOpta, a client of PricewaterhouseCoopers (and Coopers & Lybrand) since 1975, switched to Deloitte & Touche at the discontinuance of 2008. Davis says the natural and organic food company suspected the fees it was paying PwC were “really at the tall end.” The company initially asked PwC to provide a fee benchmark and then, based on the results, decided to hold a harder, independent remark at its fees. “That’s when they realized that, hey, they are overpaying these guys for what we’re getting and they should retain it out to tender,” Davis says.

Publicly traded companies lonesome spent $16 billion on audit and audit-related fees in 2008, with nearly 7,000 companies paying more than $100,000 each year, and 2,585 paying more than $1 million, according to CFO’s analysis of data from Audit Analytics. miniature surprise, then, that half of utter CFOs now recount they regularly (at least every two years) benchmark what their company pays its external auditor against what their peers pay, according to the latest Duke University/CFO Magazine Global commerce Outlook Survey.

The exercise seems only likely to grow in the current economy. “It wouldn’t surprise me that audit firms are by some means ending up with lower realization rates in order to withhold their clients,” says IDT’s Pereira. “There has been a lot of pressure over the ultimate 18 months or so for companies to crop their costs, whether for audit firms or other service providers.”

Like IDT, shipping company OSG decided to examine audit costs as portion of a review of utter of its professional-services contracts. The company switched to PwC in 2009 after 40 years as an Ernst & immature client, and saw its $2 million audit cost drop by a third. “We were looking at every line item of expense,” explains CFO Myles Itkin, though when it comes to OSG’s lengthy audit engagement, he adds drily, “after 40 years, everything should breathe retain out to rebid.” Itkin says the cinch was one of many cost-saving measures that helped drop OSG’s SG&A from $144 million in 2008 to $120 million ultimate year.

Itkin is quick to point out that savings were only portion of the profit for OSG, noting that “certain inefficiencies Get built into the process” on both sides during such a long relationship. He estimates that roughly 10% of OSG’s savings came from improvements in the route OSG uses its own internal-audit team to prepare for the audit. The degree to which auditors from PwC would reckon on that drudgery then became portion of the overall negotiation.

2008 audit fees fell in nearly every industry.

IDT’s Pereira, likewise, says the second fee reduction IDT negotiated with concede Thornton depended in big portion on IDT’s own efforts to streamline and simplify its operations, which in gyrate allowed the company to quarrel that its audit had too become simpler.

SunOpta’s Davis says fee negotiations — which now hold plot annually, if not continuously — focus less on the hourly rate charged than on how much Deloitte & Touche will reckon on drudgery done by the internal-audit department. “We try to build positive the controls and binder reviews are done preaudit,” Davis explains, “so that when they execute approach in they are going through more of their drudgery rather than trying to reinvent something.”

That’s a common abstain among CFOs, who noiseless witness surprising variations in the route each firm audits specific finance processes. “There’s no question auditors Have gotten more snug with 404 and how to execute it, which has allowed them to reduce the fee,” says journeyman CFO Ken Goldman of Fortinet, who sits on several boards and is too former finance chief of such companies as Siebel Systems, Sybase, and Cypress Semiconductor. “Having said that, I’ve seen the different tendencies of different auditing firms, and how they price and charge, and I noiseless think there’s scope for better cost efficiency in running audits overall.”

Thanks again in portion to Sarbox, audit committees are too paying attention to fees, both because many audit committee monetary experts Have day jobs as CFOs and because the audit relationship is the ultimate control check. “The audit committee has the responsibility to hire, fire, and evaluate the independent auditor,” notes the most recent copy of the American Institute of Certified Public Accountants’s Audit Committee Toolkit.

Included in the Toolkit’s checklist of questions audit committees should ask: “Was the fee objective and reasonable in relation to what audit committees know about fees charged to other companies, and in line with fee benchmarking data the audit committee might Have available to it?”

How Low Should You Go?

Of course, neither CFOs nor audit committees should simply quest the lowest feasible cost. While recent trends suggest that now is a advantageous time to benchmark audit fees, that doesn’t connote lowballing your auditor is a advantageous idea. “You Have to breathe mindful that you don’t retain so much pressure on your auditors that they underaudit,” notes the University of Houston’s Whisenant.

Unusually low or tall fees both can signal trouble: frail audits for the former and potential conflicts of interest for the latter. “Companies paying the highest fees [may execute so to gain] more flexibility and aggression in accounting,” says Whisenant. He has done studies that suggest that fees that are unexpectedly tall or low “can both lead to conditions where the shareholders execute not benefit.”

Take, as an extreme case, Fannie Mae, which in 2003 paid a surprisingly low $2.7 million for its audit by KPMG. An accounting scandal the following year subsequently caused the company’s audit bill to soar to $203 million (paid to Deloitte & Touche after KPMG was dismissed).

More recently, in structure its case against David Friehling, auditor of Bernie Madoff’s Ponzi scheme, the SEC charged him with raking in “substantial fees.” But, in fact, the opposite is true: that Madoff’s multi-billion-dollar fund paid the tiny audit firm of Friehling & Horowitz a mere $186,000 per year should Have been a glaring red flag.

CFOs savor to control costs, but when it comes to audits, they too want to build positive they are getting the most they can out of their auditor. Itkin says OSG’s RFP was initially driven by a cost-reduction strategy, but proved “most effective” in securing more services.

Among the services Itkin says he negotiated were international tax planning, director education for both the audit committee and the board as a whole, and access to PwC’s industry specialists. “The relationship has become so much more interactive,” he says, with OSG receiving “on a consistent and frequent basis the insights [the firm] has into changes in accounting policy, major accounting issues impacting their industry or likely to repercussion their industry, perception as to where the SEC is moving, and a clearer awareness of SEC comment letters [sent to their competitors.]”

And what about the perennial CFO complaint that audits too often consist of recent college graduates camping out in a conference scope where they learn to “tick and tie” on their client’s dime? Itkin says OSG has two partners and a senior manager on the account, “each of whom has material industry experience and is [frequently] present here. To us, the commitment and availability of that resource was an notable criteria in the selection.”

The top 10 audit fees paid in 2008

In the end, says Itkin, “I was interested in securing the very flat of service at a lower cost, and they ultimately achieved a higher flat of service and a lower cost.”

Auditing your auditor, it seems, is an rendezvous well worth undertaking.

Tim judgement is editorial director of CFO.

Custom Audit Fee Benchmarks

Do you know how your audit fees compare with those of companies enjoy yours? A new online application from the editorial team of CFO provides a hastily and accurate route to benchmark your audit fees against what your peers paid, over a three-year period.

Type in your company cognomen (or industry and revenue size) to generate a peer group and, for a fee, the CFO Audit Fee Report will generate a customized, downloadable analysis. The CFO Audit Fee Report automatically identifies outliers that can skew results and are normally hidden among multiple filings, including restatements, management- or auditor-reported control failures, and auditor changes.

The report allows you to view the full list of companies and auditors in your peer group before you finalize your purchase. The final report includes the following:

Summary

Provides an immediate benchmark of what your company pays and how it compares with your selected peer group

Adjustments for Outliers

Analyzes how outlier events impress audit fees within your industry and peer group; provides a summary of outliers within your peer group; and allows you to exclude or include outliers from your overall analysis

Auditor Analysis

Analyzes what each auditor charges the companies in your peer group and how much those fees varied; estimates what each firm hypothetically would freight your company; and shows you each auditor’s market share within your peer group

Complete Data

Provides a complete list of the companies in your peer group, their individual audit firms, fees, and additional data used in the report analysis. CFO sources its data from Audit Analytics, a leading provider of audit-fee information.

To generate your report, or view a sample, click here.


MACOM Reports Fiscal Fourth Quarter and Fiscal Year 2018 monetary Results | killexams.com existent questions and Pass4sure dumps

MACOM Technology Solutions Holdings, Inc. MTSI, +1.64% (“MACOM”), a leading supplier of high-performance RF, microwave, millimeterwave and lightwave semiconductor products, today announced its monetary results for its fiscal fourth quarter and fiscal year ended September28, 2018.

Fiscal Year 2018 GAAP Results

  • Revenue was $570.4 million, a lessen of 18.4%, compared to $698.8 million in fiscal year 2017;
  • Gross profit was $245.7 million, a lessen of 24.8%, compared to $326.9 million in fiscal year 2017;
  • Gross margin was 43.1%, compared to 46.8% in fiscal year 2017;
  • Operating loss was $106.5 million, compared to $16.1 million in fiscal year 2017; and
  • Fully diluted net loss from continuing operations was $2.47 per share, compared to a net loss of $2.48 per share in fiscal year 2017.
  • Fiscal Year 2018 Adjusted Non-GAAP Results

  • Adjusted revenue was $577.4 million, a lessen of 17.4% compared to $698.8 million in fiscal year 2017;
  • Adjusted grievous margin was 54.0%, compared to 58.1% in fiscal year 2017;
  • Adjusted operating income was $64.3 million, or 11.1% of adjusted revenue, compared to $180.5 million, or 25.8% of adjusted revenue, in fiscal year 2017;
  • Adjusted net income was $34.3 million, or $0.52 per diluted share, compared to adjusted net income of $145.5 million, or $2.32 per diluted share in fiscal year 2017, decreasing 76.4%; and
  • Adjusted EBITDA was $94.4 million, compared to $213.9 million in fiscal year 2017, decreasing 55.9%.
  • Fourth Quarter Fiscal Year 2018 GAAP Results

  • Revenue was $151.2 million, a lessen of 9.1% compared to $166.4 million in the previous year fiscal fourth quarter and an enlarge of 9.7% compared to $137.9 million in the prior fiscal quarter;
  • Gross profit was $71.0 million, a lessen of 18.3% compared to $86.9 million in the previous year fiscal fourth quarter and an enlarge of 47.4% compared to $48.2 million in the prior fiscal quarter;
  • Gross margin was 46.9%, compared to 52.2% in the previous year fiscal fourth quarter and 34.9% in the prior fiscal quarter;
  • Operating loss was $17.5 million, compared to operating income of $0.3 million in the previous year fiscal fourth quarter and an operating loss of $42.6 million in the prior fiscal quarter; and
  • Net loss from continuing operations was $16.1 million, or $0.29 loss per diluted share, compared to net loss from continuing operations of $1,000, or $0.21 loss per diluted share, in the previous year fiscal fourth quarter and net loss from continuing operations of $85.2 million, or $1.31 loss per diluted share, in the prior fiscal quarter.
  • Fourth Quarter Fiscal Year 2018 Adjusted Non-GAAP Results

  • Adjusted grievous margin was 54.8%, compared to 58.1% in the previous year fiscal fourth quarter and 56.0% in the prior fiscal quarter;
  • Adjusted operating income was $18.7 million, or 12.3% of revenue, compared to $38.0 million, or 22.8% of revenue, in the previous year fiscal fourth quarter and $16.5 million, or 11.4% of revenue, in the prior fiscal quarter;
  • Adjusted net income was $10.5 million, or $0.16 per diluted share, compared to $30.3 million, or $0.46 per diluted share, in the previous year fiscal fourth quarter and $8.6 million, or $0.13 per diluted share, in the prior fiscal quarter; and
  • Adjusted EBITDA was $26.1 million, compared to $47.3 million for the previous year fiscal fourth quarter and $24.1 million for the prior fiscal quarter.
  • Management Commentary

    “Our fourth quarter results were another step in the right direction toward their target operating model of 60% grievous margin, 30% operating margin and 60% free cash flow,” commentedJohn Croteau, President and CEO of MACOM.

    Mr. Croteau concluded, “Adjusted revenue was up 4% sequentially, adjusted operating margins up 90 basis points and adjusted earnings per share increased 23% over the prior quarter. Looking ahead, they anticipate the combinationof growing revenue contribution from their secular growth drivers and prudent cost management to provide leverage for expanding operating margins and profits over thecourse of fiscal 2019.”

    Business Outlook

    For the fiscal first quarter ending December28, 2018, MACOM expects adjusted revenue to breathe in the orbit of $150 million to $156 million. Adjusted grievous margin is expected to breathe between 55% and 57%, and adjusted earnings per share between $0.18 and $0.22 on an anticipated 66.5 million fully diluted shares outstanding.

    Conference Call

    MACOM will host a conference convene on Tuesday, November13, 2018 at 5:00 p.m. Eastern Time to contend its fiscal fourth quarter and fiscal year 2018 monetary results and commerce outlook. Investors and analysts may relate the conference convene by dialing 1-877-837-3908 and providing the passcode 5387519.

    International callers may relate the teleconference by dialing +1-973-872-3000 and entering the very passcode at the prompt. A telephone replay of the convene will breathe made available birth two hours after the convene and will remain available for five commerce days. The replay number is 1-855-859-2056 with a passcode of 5387519. International callers should dial +1-404-537-3406 and enter the very passcode at the prompt.

    Additionally, this conference convene will breathe broadcast live over the Internet and can breathe accessed by utter interested parties in the Investors section of MACOM's website at http://www.macom.com. To listen to the live call, gladden Go to the Investors section of MACOM's website and click on the conference convene link at least fifteen minutes prior to the start of the conference call. For those unable to participate during the live broadcast, a replay will breathe available shortly after the convene and will remain available for approximately 30 days.

    About MACOM

    MACOM enables a better-connected and safer world by delivering breakthrough semiconductor technologies for optical, wireless and satellite networks that meet society’s insatiable demand for information.

    Today, MACOM powers the infrastructure that millions of lives and livelihoods depend on every minute to communicate, transact business, travel, remain informed and breathe entertained. Their technology increases the precipitate and coverage of the mobile Internet and enables fiber optic networks to carry previously unimaginable volumes of traffic to businesses, homes and datacenters.

    Keeping us utter safe, MACOM technology enables next-generation radars for air traffic control and weather forecasting, as well as mission success on the modern networked battlefield.

    MACOM is the ally of selection to the world’s leading communications infrastructure, aerospace and defense companies, helping unravel their most complex challenges in areas including network capacity, signal coverage, energy efficiency and domain reliability, through its best-in-class team and broad portfolio of RF, microwave, millimeterwave and lightwave semiconductor products.

    MACOM is a pillar of the semiconductor industry, thriving for more than 60 years of daring to change the world for the better, through bold technological strokes that deliver true competitive handicap to customers and superior value to investors.

    Headquartered in Lowell, Massachusetts, MACOM is certified to the ISO9001 international trait touchstone and ISO14001 environmental management standard. MACOM has design centers and sales offices throughout North America, Europe and Asia.

    MACOM, M/A-COM, M/A-COM Technology Solutions, M/A-COM Tech, Partners in RF & Microwave and related logos are trademarks of MACOM. utter other trademarks are the property of their respective owners. For more information about MACOM, gladden visitwww.macom.comfollow@MACOMtweetson Twitter, relate MACOM onLinkedIn and Facebook or visit the MACOMYouTube Channel.

    Special Note Regarding Forward-Looking Statements

    This press release and their commentary in their conference convene held today each hold forward-looking statements based on MACOM management's beliefs and assumptions and on information currently available to their management. Forward-looking statements include, among others, information concerning their stated commerce outlook and future results of operations, their expectations for commerce and market conditions, positioning and growth aspirations in the Industrial & Defense, Datacenter, Telecom, Cloud Data Center, 5G Telecom and China markets and elsewhere, their expectations for the launch and success of their Data focus solutions commerce model, their anticipated controlled ramp and efforts to scale their 25G lasers into tall volume production, their expectations regarding a customer's consumption of their Data focus semiconductor components, statements regarding market and geographic cycles and downturns for MACOM in terms of revenue and demand, their anticipated capacity to navigate international trade tensions, their commitment to invest in their portfolio of disruptive technologies, their beliefs regarding their capacity to meet industry demand, continued sturdy investment by Cloud Service Providers, and now, a surge in Defense spending and Industrial capital investment, their expectations regarding their capacity to capitalize on the next phase of infrastructure spending, their expectation that sales across utter their discontinuance markets will contribute to top line growth quarter-by-quarter throughout fiscal 2019 and their capacity to scale operationally, both with their strategic suppliers and in their own factories, their faith that the future contribution from these sales can provide significant operating leverage as they monetize what were previously strategic investments for the company, with improved grievous margins for MACOM, any expectations as to their relationships with customers and vendors, their future market share, the timing or nature of future Cloud Data focus and network upgrade cycles, customer order activity and customer adoption of their solutions, their future investment decisions, their GaN strategy and expectations for execution on that strategy, the expected repercussion of the settlement of their litigation against Infineon and any other statements regarding future trends, commerce strategies, competitive position, industry conditions, acquisitions and market opportunities. Forward-looking statements include utter statements that are not historical facts and generally may breathe identified by terms such as "anticipates," "believes," "could," "estimates," "expects," "intends," "may," "plans," "potential," "predicts," "projects," "seeks," "should," "will," "would" or similar expressions and the negatives of those terms.

    These forward-looking statements reflect MACOM's current views about future events and are topic to risks, uncertainties, assumptions and changes in circumstances that may occasions those events or their actual activities or results to differ materially from those expressed in any forward-looking statement. Although MACOM believes that the expectations reflected in the forward-looking statements are reasonable, it cannot and does not guarantee future events, results, actions, levels of activity, performance or achievements. Readers are cautioned not to plot undue reliance on these forward-looking statements. A number of notable factors could occasions actual results to differ materially from those indicated by the forward-looking statements, including the potential that they are unable to identify and timely enter into new markets for their products, such as their publicly-announced market opportunities in Cloud Data Centers, 100G optical networks, 10G PON, 25G lasers, L-PICs, vigorous and Security Radar Antennas and their AlGaAs, heterolithic microwave ICs (HMIC), Indium Phosphide (InP) etched facet laser and GaN technologies, the potential that they are unable to timely deliver the quantities of their products targeting these or other applications at the right price point due to design challenges, manufacturing bottlenecks, supply shortages, bow issues or otherwise, the potential that the expected rollout of Cloud Data focus build-outs, 5G network upgrades, fiber-to-the-home network technology or other new optical or other network technology deployments in the U.S., China, Japan and other geographies fails to occur, occurs more slowly than they anticipate or does not result in the amount or kind of new commerce they anticipate, lower than expected demand in the Cloud Data focus market, the optical network infrastructure market or any or utter of their primary discontinuance markets or from any or utter of their big OEM customers based on seasonal effects, regulatory action (such as the recently resolved ZTE export ban or previously announced Huawei investigation or other denial orders prohibiting sales to unavoidable Chinese aerospace customers) or inaction, technology shifts, standards changes, macro-economic weakness or otherwise, and other events and trends on a national, regional and global scale, including those of a political, economic, business, competitive, intellectual property and regulatory nature, the potential for greater than expected pricing pressure and mediocre selling price erosion based on attempts to win or maintain market share, competitive factors, technology shifts or otherwise, the repercussion of international trade agreements, including new or potential increases in existing trade tariffs, on their business, their suppliers, or their customers, their potential inability to ramp key new products into volume production with acceptable manufacturing yields to meet key customer demand in a timely fashion, the potential for inventory obsolescence and related write-offs, a retard or failure to efficiently transition the activities from their Ithaca facility to their headquarters, the expense, commerce disruption or other repercussion of any current or future investigations, administrative actions, litigationor enforcement proceedings they may breathe involved in, the potential loss of access to any in-licensed intellectual property or inability to license technology they may require on reasonable terms, the repercussion of any claims of intellectual property infringement or misappropriation, which could require us to pay substantial damages for infringement, expend significant resources in prosecuting or defending such matters or developing non-infringing technology, incur material liability for royalty or license payments, or prevent us from selling unavoidable of their products, greater than expected dilutive effect on earnings of their equity issuances, outstanding indebtedness and related interest expense and other costs, their failure to realize the expected economies of scale, lowered production cost, increased customer penetration and other anticipated benefits of their previously announced GaN intellectual property licensing program or supply chain build-out initiatives, the potential for defense spending cuts, program delays, cancellations or sequestration, failures or delays by any customer in winning commerce or to build purchases from us in back of such business, lack of adoption or delayed adoption by customers and industries they serve of Cloud Data Centers, MACsec, single-Lambda PAM4, MMICs, L-PICs, vigorous and Security Antennas, SPAR tiles, GaN, InP lasers, AlGaAs HMIC, or other solutions offered by us, failures or delays in porting and qualifying GaN or InP process technology to their fabrication facilities or third party facilities and achieving anticipated manufacturing economies of scale, lower than expected utilization and absorption in their manufacturing facilities, lack of success or slower than expected success in their new product progress or new product introduction efforts, loss of key personnel to competitors or otherwise, failure of any announced transaction to immediate in accordance with its terms, failure to successfully integrate acquired companies, technologies or products or realize synergies associated with acquisitions, the potential that they will experience difficulties in managing the personnel and operations associated with their acquisitions, loss of commerce due to competitive factors, product or technology obsolescence, customer program shifts or otherwise, the potential for a shift in the coalesce of products sold in any term toward lower-margin products or a shift in the geographical coalesce of their revenues, the repercussion of any executed or abandoned acquisition, divestiture, joint venture, financing or restructuring activity, the repercussion of supply shortages or other disruptions in their internal or outsourced supply chain, the repercussion of changes in export, environmental or other laws applicable to us, the relative success of their cost-savings initiatives, as well as those factors described in "Risk Factors" in MACOM's filings with the Securities and Exchange Commission, including its Annual Report on configuration 10-K for the fiscal year ended September 29, 2017, as filed on November 15, 2017, its Quarterly Report on configuration 10-Q for the fiscal quarter ended December 29, 2017, as filed on February 7, 2018, its Quarterly Report on configuration 10-Q for the fiscal quarter ended March 30, 2018, as filed on May 3, 2018 and its Quarterly Report on configuration 10-Q for the fiscal quarter ended June 29, 2018, as filed on August 1, 2018. MACOM undertakes no obligation to publicly update or revise any forward-looking statement, whether as a result of new information, future events or otherwise.

    Discussion Regarding the exhaust of Historical and Forward-Looking Non-GAAP monetary Measures

    In addition to GAAP reporting, MACOM provides investors with monetary measures that Have not been calculated in accordance with United States Generally Accepted Accounting Principles ("GAAP"), such as: non-GAAP revenue, non-GAAP grievous profit and grievous margin, non-GAAP income from operations and operating margin, non-GAAP operating expenses, non-GAAP net income, non-GAAP diluted earnings per share, adjusted EBITDA, and Free Cash Flow. From time to time in this release or elsewhere, they may alternatively refer to such non-GAAP measures as “adjusted” measures. This non-GAAP information excludes the effect, where applicable, of discontinued operations, intangible amortization expense, share-based compensation costs, impairment and restructuring charges, changes in common stock warrant liability, financing and litigation costs, acquisition and integration related costs, equity investment gains and losses, divested commerce losses, other costs and the tax effect of each adjustment. The non-GAAP information includes income associated with a consulting agreement that they entered into in connection with the Automotive divestiture which ended in August 2017.

    Management believes that these excluded items are not reflective of their underlying performance. Management uses these non-GAAP monetary measures to: evaluate their ongoing operating performance and compare it against prior periods, build operating decisions, forecast future periods, evaluate potential acquisitions, compare their operating performance against peer companies and assess unavoidable compensation programs. The exclusion of these and other similar items from their non-GAAP monetary results should not breathe interpreted as implying that these items are non-recurring, infrequent or unusual. They believe this non-GAAP monetary information provides additional insight into their ongoing performance and Have therefore chosen to provide this information to investors for a more consistent basis of comparison and to abet them evaluate the results of their ongoing operations and enable more meaningful period-to-period comparisons. These non-GAAP measures are provided in addition to, and not as a substitute for, or superior to, measures of monetary performance prepared in accordance with GAAP.

    A reconciliation between GAAP and non-GAAP monetary data is included in the supplemental monetary data attached to this press release. They Have not provided a reconciliation with respect to any forward-looking non-GAAP monetary data presented because they execute not Have and cannot reliably rate unavoidable key inputs required to cipher the most comparable GAAP monetary data, such as the future price per share of their common stock for purposes of calculating the value of their common stock warrant liability, future acquisition costs, the possibility and repercussion of any litigation costs, changes in their GAAP efficacious tax rate and impairment charges. They believe these unknown inputs are likely to Have a significant repercussion on any rate of the comparable GAAP monetary data.

    Investors are cautioned against placing undue reliance on these non-GAAP monetary measures and are urged to review and deem carefully the adjustments made by management to the most directly comparable GAAP monetary measures to arrive at these non-GAAP monetary measures. Non-GAAP monetary measures may Have limited value as analytical tools because they may exclude unavoidable expenses that some investors deem notable in evaluating their operating performance or ongoing commerce performance. Further, non-GAAP monetary measures may Have limited value for purposes of drawing comparisons between companies because different companies may cipher similarly titled non-GAAP monetary measures in different ways because non-GAAP measures are not based on any comprehensive set of accounting rules or principles.

    Additional information and management’s assessment regarding why unavoidable items are excluded from their Non-GAAP measures are summarized below:

    Deferred Revenue - includes deferred revenue invoiced during the third fiscal quarter of 2018 which is associated with their new Data focus solutions commerce model. After multiple quarters of negotiation with the customer, they included the associated revenue in their monetary guidance for the fiscal third quarter. In the fiscal third quarter, MACOM delivered materials required, and received customer written acceptance and the customer has made payment in accordance with the contractual terms. They believe that presenting this deferred revenue amount in the fiscal third quarter and fiscal year 2018 as non-GAAP revenue best aligns with their historical revenue recognition for product sales and other revenue offerings in line with presenting meaningful results of operations. They anticipate the deferred revenue to breathe recorded as GAAP revenue and breathe deducted from non-GAAP revenue when recorded. This non-GAAP revenue was not included in their fiscal year 2018 fourth quarter monetary guidance and is being excluded from their fiscal year 2019 first quarter guidance.

    Amortization Expense - is related to acquired intangible assets which are based upon valuation methodologies, and are generally amortized over the expected life of the intangible asset at the time of acquisition, which may result in amortization amounts that vary over time. The expense is not considered by management in making operating decisions, and the expense is non-cash.

    Share-Based and Non-cash Compensation Expense - includes share-based compensation including awards that are equity and liability classified on their poise sheet as well as non-cash compensation expense primarily associated with amounts due to employees of an acquired commerce that were placed in escrow at the time of the acquisition and amortized as expense over a 2-year period. share Based Compensation expense is partially outside of their control due to factors such as stock price volatility and interest rates, which may breathe unrelated to their operating performance during the term in which the expense is incurred. It is an expense based upon valuation methodologies and assumptions that vary over time, and the amount of the expense can vary significantly between companies due to factors that can breathe outside of their control. Share-based and non-cash compensation expense amounts are not considered by management in making operating decisions.

    Impairment Charges - on April 15, 2018, Zhongxing Telecommunications rig Corporation, of Shenzhen, China, and unavoidable affiliated entities (collectively "ZTE") were added to the U.S. Department of Commerce's Bureau of Industry and Security's List of Denied Persons. Fiscal year 2018 includes expenses associated with the impairment of property and equipment, inventory and other assets associated with ZTE which are not expected to Have any future value. They believe these charges are one-time in nature and are not correlated to future commerce operations and including such charges does not reflect their ongoing operations.

    Restructuring Charges - includes amounts primarily associated with approved plans to reduce staffing and manufacturing, research and progress or administrative footprints. They believe these amounts are not correlated to future commerce operations and including such charges does not reflect their ongoing operations.

    Warrant Liability Expenses/Gains - are associated with mark-to-market objective value adjustments which are largely based on the value of their common stock, which may vary from term to term due to factors such as stock price volatility. They believe these amounts are not correlated to future commerce operations and including such charges does not reflect their ongoing operations.

    Non-Cash Interest, Net - includes amounts associated with the amortization of unavoidable fees associated with the establishment or amendment of their Credit Agreement and Term Loans that are being amortized over the life of the agreement. They believe these amounts are non-cash in nature and not correlated to future commerce operations and including such charges does not reflect their ongoing operations.

    Litigation Costs - includes gains, losses and expenses related to the resolution of other-than-ordinary-course threatened and actually filed lawsuits and other-than-ordinary-course contractual disputes and legal matters. They exclude these gains and losses because they are not considered by management in making operating decisions. They believe such gains, losses and expenses execute not necessarily reflect the performance of their ongoing operations for the term in which such charges are recognized and the amount of such gains or losses and expenses can vary significantly between companies and build comparisons less reliable.

    Acquisition, Integration and Restructuring Related Costs - includes such items as professional fees incurred in connection with pre-acquisition and integration specific activities, post-acquisition employee retention amounts, contingent consideration adjustments, severance and other amounts accrued or paid to terminated employees of acquired businesses, costs including salaries incurred which are not expected to Have a continuing contribution to operations or are expected to Have a diminishing contribution during the integration or restructuring term and the amortization of the objective market step-up value of acquired inventory and fixed assets. They believe the exclusion of these items is useful in providing management a basis to evaluate ongoing operating activities and strategic decision making.

    Production and Product Line Exits - includes costs associated with their decision to exit unavoidable production facilities and product lines. The costs are primarily inventory reserves associated with products that are considered excess and may not breathe internally consumed due to the production process change, Have potential reliability issues that will not breathe resolved due to their decision to exit production and or may not breathe sold to customers. In addition, there are unavoidable other costs incurred associated with the production process that is being exited that are not expected to occur in the future. They believe the exclusion of these items is useful in providing management a basis to evaluate ongoing operating activities and strategic decision making.

    Discontinued Operations Excluding Consulting Income - includes the profit and loss amounts of discontinued operations, with the exception of consulting income associated with a consulting agreement they entered into at the time of their Automotive commerce divestiture. They believe excluding gains and losses associated with historically divested businesses from their net income provides management with a comparable basis to their current ongoing operating activities. They execute not exclude the consulting agreement income classified as discontinued operations because management views this income as portion of their ongoing operations and correlated with future operations since they both derive income and incur ongoing costs associated with the consulting services available under the consulting agreement.

    Equity Investment and Sale of commerce Losses - includes losses associated with non-marketable equity investments they Have in a private commerce as well as the $34.3 million loss associated with the third quarter of 2018 sale of their LR4 business. They believe the investment losses are non-cash in nature and the sale of the LR4 commerce is not correlated to future commerce operations and including such amounts does not reflect their ongoing operations.

    Other - primarily includes transaction expenses incurred as portion of their Credit Agreement Amendments in the second, third and fourth fiscal quarters of 2017. They believe these amounts are not correlated to future commerce operations and including such charges does not reflect their ongoing operations.

    Tax effect of Non-GAAP Adjustments - adjustments to arrive at an rate of their Adjusted Non-GAAP tax rate associated with their Adjusted Non-GAAP income over a term of time. They determine their Adjusted Non-GAAP income tax rate by using applicable rates in taxing jurisdictions and assessing unavoidable factors including their historical and forecast earnings by jurisdiction, discrete items, cash taxes paid in relation to their Adjusted Non-GAAP Net Income before income taxes and their capacity to realize tax assets.We generally assess this Adjusted Non-GAAP income tax rate quarterly and Have utilized 12% for their first fiscal quarter of 2017, 10% for their second, third and fourth fiscal quarters of 2017 and 8% for their fiscal year 2018. Their historical efficacious income tax rate under GAAP has varied significantly from their Adjusted Non-GAAP income tax rate. Items that Have historically resulted in significant inequity between their efficacious income tax rate under GAAP and their Adjusted Non-GAAP income tax rate include changes in objective values of the common stock warrant liability, which is excluded from their Adjusted Non-GAAP net Income and is neither deductible nor taxable for tax purposes, income taxed in exotic jurisdictions at generally lower tax rates, non-deductible compensation, research and progress tax credits and merger expenses, as well as the establishment of a valuation allowance against their U.S. deferred tax assets during the three months ended March 31, 2017. They believe it is beneficial for their management to review their Adjusted Non-GAAP income tax rate on a consistent basis over periods of time. Items such as those celebrated above may Have a significant repercussion on their U.S. GAAP income tax expense and associated efficacious tax rate over time. Their Adjusted Non-GAAP income tax rate is an estimate, and may differ from their efficacious income tax rate determined under GAAP.

    Adjusted EBITDA - is a calculation that adds depreciation expense and consulting agreement income to their Adjusted Non-GAAP Income from Operations. Adjusted EBITDA is a measure that management reviews and utilizes for operational analysis purposes. They believe competitors and others in the monetary industry utilize this Non-GAAP measure for analysis purposes.

    Free Cash tide - is a calculation that starts with cash tide from operating activities, reduces this amount by their capital expenditures in the applicable term and adds AppliedMicro transaction related payments. Free Cash tide is a measure that management reviews and utilizes for cash tide analysis purposes. They believe competitors and others in the monetary industry utilize this Non-GAAP measure for analyzing a company's cash flow.

    MACOM TECHNOLOGY SOLUTIONS HOLDINGS, INC.CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS(unaudited and in thousands, except per share data)

    Three Months Ended Twelve Months Ended

    September 28,2018

    June 29, 2018

    September 29,2017

    September 28,2018

    September 29,2017

    Revenue $ 151,188 $ 137,872 $ 166,381 $ 570,398 $ 698,772 Cost of revenue 80,206 89,703 79,485 324,692 371,888 Gross profit 70,982 48,169 86,896 245,706 326,884 Operating expenses: Research and development 46,226 48,240 39,398 177,713 147,986 Selling, common and administrative 42,280 42,471 42,398 161,673 187,886 Impairment charges — — 4,352 6,575 4,352 Restructuring charges (36 ) 102 401 6,265 2,744 Total operating expenses 88,470 90,813 86,549 352,226 342,968 (Loss) income from operations (17,488 ) (42,644 ) 347 (106,520 ) (16,084 ) Other income (expense): Warrant liability gain (expense) 2,750 (6,728 ) 13,958 27,646 (2,522 ) Interest expense, net (8,089 ) (8,039 ) (6,953 ) (31,338 ) (28,855 ) Other expense, net (3,609 ) (37,281 ) (1 ) (45,023 ) (2,044 ) Total other (expense) income (8,948 ) (52,048 ) 7,004 (48,715 ) (33,421 ) (Loss) income before income taxes (26,436 ) (94,692 ) 7,351 (155,235 ) (49,505 ) Income tax (benefit) expense (10,320 ) (9,482 ) 7,352 (21,473 ) 100,911 Loss from continuing operations (16,116 ) (85,210 ) (1 ) (133,762 ) (150,416 ) Loss from discontinued operations (378 ) (220 ) (10,719 ) (6,215 ) (19,077 ) Net loss $ (16,494 ) $ (85,430 ) $ (10,720 ) $ (139,977 ) $ (169,493 ) Net loss per share: Basic: Loss from continuing operations $ (0.25 ) $ (1.31 ) $ (0.00 ) $ (2.07 ) $ (2.48 ) Loss from discontinued operations (0.01 ) 0.00 (0.17 ) (0.10 ) (0.31 ) Loss per share - basic $ (0.25 ) $ (1.32 ) $ (0.17 ) $ (2.16 ) $ (2.79 ) Diluted: Loss from continuing operations $ (0.29 ) $ (1.31 ) $ (0.21 ) $ (2.47 ) $ (2.48 ) Loss from discontinued operations (0.01 ) 0.00 (0.16 ) (0.10 ) (0.31 ) Loss per share - diluted $ (0.29 ) $ (1.32 ) $ (0.38 ) $ (2.57 ) $ (2.79 ) Shares - Basic 65,170 64,920 64,243 64,741 60,704 Shares - Diluted 65,648 64,920 65,156 65,311 60,704

    MACOM TECHNOLOGY SOLUTIONS HOLDINGS, INC.CONDENSED CONSOLIDATED poise SHEETS(unaudited and in thousands)

    September 28,2018

    September 29,2017

    ASSETS Current assets: Cash and cash equivalents $ 94,676 $ 130,104 Short term investments 98,221 84,121 Accounts receivable, net 97,375 136,096 Inventories 122,837 136,074 Income tax receivable 17,601 18,493 Assets held for sale, current 4,840 35,571 Prepaids and other current assets 23,311 22,438 Total current assets 458,861 562,897 Property and equipment, net 149,923 131,019 Goodwill and intangible assets, net 826,861 934,857 Deferred income taxes 2,272 948 Other investments 31,094 — Other long-term assets 13,484 7,402 TOTAL ASSETS $ 1,482,495 $ 1,637,123 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Current portion of lease payable $ 467 $ 815 Current portion of long-term debt 6,885 6,885 Accounts payable 41,951 47,038 Accrued liabilities 49,945 58,243 Liabilities held for sale — 2,144 Deferred revenue 7,757 1,994 Total current liabilities 107,005 117,119 Lease payable, less current portion 29,023 17,275 Long-term debt obligations, less current portion 658,372 661,471 Common stock warrant liability 13,129 40,775 Deferred income taxes 389 15,172 Other long-term liabilities 5,902 7,937 Total liabilities 813,820 859,749 Stockholders' equity 668,675 777,374 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 1,482,495 $ 1,637,123

    MACOM TECHNOLOGY SOLUTIONS HOLDINGS, INC.CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS(unaudited and in thousands)

    Twelve Months Ended

    September 28,2018

    September 29,2017

    CASH FLOWS FROM OPERATING ACTIVITIES: Net loss $ (139,977 ) $ (169,493 ) Depreciation and amortization 112,383 92,998 Share based compensation 31,937 36,335 Warrant liability (gain) expense (27,646 ) 2,522 Acquired inventory step-up amortization 224 44,022 Loss (gain) on temperament of business 34,343 (25,520 ) Deferred income taxes (16,528 ) 92,171 Loss on minority equity investment 10,406 — Impairment related charges 9,143 4,352 Other adjustments to reconcile loss to net operating cash (594 ) 6,497 Inventories (2,166 ) (4,094 ) Accounts receivable 38,679 (15,754 ) Change in other operating assets and liabilities (13,911 ) (2,986 ) Net cash provided by operating activities 36,293 61,050 CASH FLOWS FROM INVESTING ACTIVITIES: Acquisition of businesses, net (1,000 ) (270,008 ) Sales, purchases and maturities of investments (14,086 ) (60,493 ) Purchases of other investments (5,000 ) — Proceeds associated with discontinued operations 4,737 25,520 Proceeds from sale of assets 1,274 215 Purchases of property and equipment (53,044 ) (32,804 ) Net cash used in investing activities (67,119 ) (337,570 ) CASH FLOWS FROM FINANCING ACTIVITIES: Proceeds from notes payable — 96,558 Payments of financing costs (505 ) (9,077 ) Proceeds from corporate facility financing obligation 4,000 — Payments of notes payable and assumed debt (7,598 ) (5,884 ) Proceeds from stock option exercises and employee stock purchases 6,957 8,281 Repurchase of common stock (6,828 ) (18,534 ) Other adjustments (477 ) 2,309 Net cash used in (provided by) financing activities (4,451 ) 73,653 EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS (151 ) (6 ) NET CHANGE IN CASH AND CASH EQUIVALENTS (35,428 ) (202,873 ) CASH AND CASH EQUIVALENTS — birth of period 130,104 332,977 CASH AND CASH EQUIVALENTS — discontinuance of period $ 94,676 $ 130,104 Supplemental disclosure of non-cash activities Issuance of common stock in connection with the AppliedMicro Acquisition — 465,082

    MACOM TECHNOLOGY SOLUTIONS HOLDINGS, INC.RECONCILIATION OF GAAP TO NON-GAAP RESULTS(unaudited and in thousands, except per share data)

    Three Months Ended

    Twelve Months Ended

    September 28, 2018

    June 29, 2018 September 29, 2017 September 28, 2018 September 29, 2017

    Amount

    Amount Amount Amount Amount Revenue - GAAP

    $

    151,188

    $ 137,872 $ 166,381 $ 570,398 $ 698,772 Deferred revenue

    7,000 — 7,000 — Adjusted revenue (Non-GAAP)

    $

    151,188

    $ 144,872 $ 166,381 $ 577,398 $ 698,772

    Three Months Ended

    Twelve Months Ended

    September 28, 2018

    June 29, 2018 September 29, 2017 September 28, 2018 September 29, 2017 Amount % Revenue Amount % Revenue Amount % Revenue Amount % Revenue Amount % Revenue Gross profit - GAAP $ 70,982 46.9 $ 48,169 34.9 $ 86,896 52.2 $ 245,706 43.1 $ 326,884 46.8 Amortization expense

    8,515

    5.6 8,593 5.9 8,592 5.2 33,428 5.8 30,286 4.3 Share-based and non-cash compensation

    1,115

    0.7 1,059 0.7 931 0.6 4,053 0.7 3,647 0.5 Impairment related charges

    — — — — — 2,568 0.4 — — Acquisition, integration and restructuring related costs

    1,176

    0.8 93 0.1 208 0.1 1,966 0.3 45,283 6.5 Production and product line exits

    1,000

    0.7 16,165 11.2 — — 17,165 3.0 — — Deferred revenue

    — 7,000 4.8 — — 7,000 1.2 — — Adjusted grievous profit (Non-GAAP) $ 82,788 54.8 $ 81,079 56.0 $ 96,627 58.1 $ 311,886 54.0 $ 406,100 58.1 Three Months Ended Twelve Months Ended September 28, 2018 June 29, 2018 September 29, 2017 September 28, 2018 September 29, 2017 Amount % Revenue Amount % Revenue Amount % Revenue Amount % Revenue Amount % Revenue Operating expenses - GAAP 88,470 58.5 90,813 65.9 86,549 52.0 352,226 61.8 342,968 49.1 Amortization expense (12,438 ) (8.2 ) (13,083 ) (9.0 ) (10,993 ) (6.6 ) (48,266 ) (8.4 ) (35,456 ) (5.1 ) Share-based and non-cash compensation (6,984 ) (4.6 ) (8,657 ) (6.0 ) (7,606 ) (4.6 ) (27,614 ) (4.8 ) (37,991 ) (5.4 ) Impairment and restructuring charges 36 — (102 ) (0.1 ) (4,753 ) (2.9 ) (12,840 ) (2.2 ) (7,096 ) (1.0 ) Litigation costs (982 ) (0.6 ) (997 ) (0.7 ) (675 ) (0.4 ) (3,507 ) (0.6 ) (2,284 ) (0.3 ) Acquisition, integration and restructuring related costs (3,117 ) (2.1 ) (1,763 ) (1.2 ) (3,635 ) (2.2 ) (9,948 ) (1.7 ) (33,382 ) (4.8 ) Production and product line exits (857 ) (0.6 ) (1,589 ) (1.1 ) — — (2,445 ) (0.4 ) — — Other — — — — (220 ) (0.1 ) — — (1,123 ) (0.2 ) Adjusted operating expenses (Non-GAAP) 64,128 42.4 64,622 44.6 58,667 35.3 247,606 42.9 225,636 32.3 Three Months Ended Twelve Months Ended September 28, 2018 June 29, 2018 September 29, 2017 September 28, 2018 September 29, 2017 Amount % Revenue Amount % Revenue Amount % Revenue Amount % Revenue Amount % Revenue Loss from operations - GAAP $ (17,488 ) (11.6 ) $ (42,644 ) (30.9 ) $ 347 0.2 $ (106,520 ) (18.7 ) $ (16,084 ) (2.3 ) Amortization expense 20,953 13.9 21,676 15.0 19,585 11.8 81,694 14.1 65,742 9.4 Share-based and non-cash compensation 8,099 5.4 9,716 6.7 8,538 5.1 31,666 5.5 41,638 6.0 Impairment and restructuring charges (36 ) — 102 0.1 4,753 2.9 15,408 2.7 7,096 1.0 Litigation costs 982 0.6 997 0.7 675 0.4 3,507 0.6 2,284 0.3 Acquisition, integration and restructuring related costs 4,293 2.8 1,856 1.3 3,843 2.3 11,914 2.1 78,664 11.3 Production and product line exits 1,857 1.2 17,753 12.3 — — 19,610 3.4 — — Deferred revenue — — 7,000 4.8 — — 7,000 1.2 — — Other — — — — 218 0.1 — — 1,123 0.2 Adjusted income from operations (Non-GAAP) $ 18,660 12.3 $ 16,456 11.4 $ 37,959 22.8 $ 64,279 11.1 $ 180,463 25.8 Depreciation expense 7,416 4.9 7,597 5.2 7,461 4.5 30,099 5.2 25,908 3.7 Consulting income — — — — 1,875 1.1 — — 7,500 1.1 Adjusted EBITDA (Non-GAAP) $ 26,076 17.2 $ 24,053 16.6 $ 47,295 28.4 $ 94,378 16.3 $ 213,871 30.6 Three Months Ended Twelve Months Ended September 28, 2018 June 29, 2018 September 29, 2017 September 28, 2018 September 29, 2017 Amount % Revenue Amount % Revenue Amount % Revenue Amount % Revenue Amount % Revenue Net loss - GAAP $ (16,494 ) (10.9 ) $ (85,430 ) (62.0 ) $ (10,720 ) (6.4 ) $ (139,977 ) (24.5 ) $ (169,493 ) (24.3 ) Amortization expense 20,953 13.9 21,676 15.0 19,585 11.8 81,694 14.1 65,742 9.4 Share-based and non-cash compensation 8,099 5.4 9,716 6.7 8,538 5.1 31,666 5.5 41,638 6.0 Impairment and restructuring charges (36 ) — 102 0.1 4,753 2.9 15,408 2.7 7,096 1.0 Warrant liability expense (gain) (2,750 ) (1.8 ) 6,728 4.6 (13,958 ) (8.4 ) (27,646 ) (4.8 ) 2,522 0.4 Non-cash interest, net 1,015 0.7 1,036 0.7 827 0.5 4,587 0.8 3,373 0.5 Litigation costs 982 0.6 997 0.7 675 0.4 3,507 0.6 2,284 0.3 Acquisition, integration and restructuring related costs 4,293 2.8 1,856 1.3 3,843 2.3 11,914 2.1 78,664 11.3 Production and product line exits 1,857 1.2 17,753 12.3 — — 19,610 3.4 — — Discontinued operations, excluding consulting income 378 0.3 220 0.2 12,594 7.6 6,215 1.1 26,577 3.8 Equity investment and sale of commerce losses 3,462 2.3 37,202 25.7 — — 44,749 7.8 — — Deferred revenue — — 7,000 4.8 — — 7,000 1.2 — — Other — — — — 218 0.1 — — 3,131 0.4 Tax effect of non-GAAP adjustments (11,235 ) (7.4 ) (10,232 ) (7.1 ) 3,981 2.4 (24,453 ) (4.2 ) 83,943 12.0 Adjusted net income (Non-GAAP) $ 10,524 7.0 $ 8,624 6.0 $ 30,336 18.2 $ 34,274 5.9 $ 145,477 20.8 Three Months Ended Twelve Months Ended September 28, 2018 June 29, 2018 September 29, 2017 September 28, 2018 September 29, 2017

    Net Income(Loss)

    Income (loss)per dilutedshare

    Net Income(Loss)

    Income (loss)per dilutedshare

    Net Income(Loss)

    Income (loss)per dilutedshare

    Net Income(Loss)

    Income (loss)per dilutedshare

    Net Income(Loss)

    Income (loss)per dilutedshare

    Net loss - GAAP $ (16,494 ) $ (85,430 ) (10,720 ) (139,977 ) (169,493 ) Warrant liability gain (2,750 ) — (13,958 ) (27,646 ) — Net loss - diluted $ (19,244 ) $ (0.29 ) $ (85,430 ) $ (1.32 ) $ (24,678 ) $ (0.38 ) $ (167,623 ) $ (2.57 ) $ (169,493 ) $ (2.79 ) Adjusted (Non-GAAP) $ 10,524 $ 0.16 $ 8,624 $ 0.13 $ 30,336 $ 0.46 $ 34,274 $ 0.52 $ 145,477 $ 2.32 Three Months Ended Twelve Months Ended September 28, 2018 June 29, 2018 September 29, 2017 September 28, 2018 September 29, 2017 Shares Shares Shares Shares Shares Diluted shares - GAAP 65,648 64,920 64,243 65,311 60,704 Incremental shares 236 725 1,687 376 1,877 Adjusted diluted shares (Non-GAAP) 65,884 65,645 65,930 65,687 62,581 Three Months Ended Twelve Months Ended September 28, 2018 June 29, 2018 September 29, 2017 September 28, 2018 September 29, 2017 Amount % Revenue Amount % Revenue Amount % Revenue Amount % Revenue Amount % Revenue Interest expense, net - GAAP $ 8,089 5.4 $ 8,039 5.8 $ 6,953 4.2 $ 31,338 5.5 $ 28,855 4.1 Non-cash interest expense (1,015 ) (0.7 ) (1,036 ) (0.7 ) (827 ) (0.5 ) (4,588 ) (0.8 ) (3,373 ) (0.5 ) Adjusted Interest Expense (Non-GAAP) $ 7,074 4.7 $ 7,003 4.8 $ 6,126 3.7 $ 26,750 4.6 $ 25,482 3.6 Three Months Ended Twelve Months Ended September 28, 2018 June 29, 2018 September 29, 2017 September 28, 2018 September 29, 2017 Amount % Revenue Amount % Revenue Amount % Revenue Amount % Revenue Amount % Revenue Cash tide from operations $ 25,076 16.6 $ 59 — $ 12,361 7.4 $ 36,293 6.4 $ 61,050 8.7 Capital expenditures (13,601 ) (9.0 ) (12,863 ) (8.9 ) (8,308 ) (5.0 ) (53,044 ) (9.2 ) (32,804 ) (4.7 ) AppliedMicro transaction related payments — — — — 3,426 2.1 — — 31,959 4.6 Free cash tide (Non-GAAP) $ 11,475 7.6 $ (12,804 ) (8.8 ) $ 7,479 4.5 $ (16,751 ) (2.9 ) $ 60,205 8.6 Free cash tide as a percentage of Adjusted net income 109 % (148 )% 25 % (49 )% 41 %

    View source version on businesswire.com: https://www.businesswire.com/news/home/20181113006116/en/

    SOURCE: MACOM Technology Solutions Holdings, Inc.

    Company Contact:MACOM Technology Solutions Holdings, Inc.Stephen FerrantiVice President of Investor RelationsP: 978-656-2977E: stephen.ferranti@macom.com

    Investor Relations Contact:Shelton GroupLeanne K. SieversEVP, Investor RelationsP: 949-224-3874E: lsievers@sheltongroup.com

    Copyright commerce Wire 2018



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