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ARBA > SEC Filings for ARBA > Form 8-K on 30-Apr-2009All Recent SEC Filings

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Form 8-K for ARIBA INC


30-Apr-2009

Results of Operations and Financial Condition, Financial Statements and Exhibits


Item 2.02. Results of Operations and Financial Condition.

On April 30, 2009, Ariba, Inc. ("Ariba") announced its financial results for its second quarter of fiscal year 2009, ended March 31, 2009, as well as certain other information. A copy of the press release is furnished as Exhibit 99.1 to this Current Report and is incorporated herein by reference.

The information set forth herein, including the exhibit attached hereto, shall not be deemed "filed" for the purposes of Section 18 of the Securities and Exchange Act of 1934, as amended (the "Exchange Act") or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, regardless of any general incorporation language in such filing.

About Non-GAAP Financial Measures

Ariba provides quarterly and annual financial statements that are prepared in accordance with generally accepted accounting principles ("GAAP"). The attached press release contains non-GAAP financial information. This non-GAAP financial information includes non-GAAP revenues, non-GAAP cost of revenues, gross profit, operating expenses, income (loss) from operations, net income (loss) and net income (loss) per share amounts.

Management reviews this non-GAAP financial information in evaluating Ariba's historical and projected financial performance and believes that it may assist investors in assessing Ariba's ongoing operations. The presentation of this additional financial information is not meant to be considered in isolation or as a substitute for, or superior to, measures of financial performance prepared in accordance with GAAP.

In the press release attached hereto as Exhibit 99.1, Ariba has provided a reconciliation of the non-GAAP financial information provided in the press release with the comparable financial information reported in accordance with GAAP for the given period.



Item 9.01. Financial Statements and Exhibits.

(d) Exhibits

           Exhibit
           Number    Description

            99.1     Press Release of Ariba, Inc. dated April 30, 2009


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