Item 2.02 Results of Operations and Financial Condition
On April 9, 2009, the Company announced that it was adjusting its earnings guidance for fiscal 2009, as further set forth in the press release furnished as Exhibit 99.1 to this Report (the "Release"). The Company's earnings guidance set forth in the Release is based on generally accepted accounting principals ("GAAP") in effect in 2008 and prior years and excludes acquisition-related charges resulting from the adoption of Statement of Financial Accounting Standards ("SFAS") No. 141(R) as further explained in the Release. The Company believes that earnings that are based on accounting standards in effect prior to the adoption of SFAS No. 141(R), a non-GAAP financial measure, provide useful information to investors, because (i) they are more comparable with the results for prior fiscal periods, and (ii) by excluding the potential volatility related to the timing and extent of non-operating activities, such as acquisitions or revisions of the estimated value of post-closing earn-outs, such results provide a useful means of evaluating the success of the Company's ongoing operating activities. Also, the Company uses this information, together with other appropriate metrics, to set goals for and measure the performance of its operating businesses, to determine management's incentive compensation, and to assess the Company's compliance with debt covenants. This information should not be considered in isolation or in lieu of the Company's operating and other financial information determined in accordance with GAAP.
Section 9 Financial Statements and Exhibits Item 9.01 Financial Statements and Exhibits
(c) The following exhibits are furnished as part of this Form 8-K.

Exhibit
No. Description

99.1 Press release dated as of April 9, 2009, releasing EMS's adjusted earnings guidance for 2009 calendar year.

---