Item 2.02. Results of Operations and Financial Condition.
On October 28, 2009, Newport Corporation (the "Registrant") announced its financial results for its third quarter and nine months ended October 3, 2009 and provided an update on its cost reduction initiatives and its integration of the New Focus™ business, which it acquired on July 4, 2009. The press release issued by the Registrant in connection with the announcement is attached to this report as Exhibit 99.1.
This information shall not be deemed "filed" for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference into any filing by the Registrant under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended, except as may be set forth by specific reference in such a filing.
Use of Non-GAAP Financial Measures
In the press release attached to this report as Exhibit 99.1, the Registrant has supplemented certain of its financial measures prepared in accordance with accounting principles generally accepted in the United States (GAAP) with non-GAAP financial measures. These non-GAAP financial measures and the reasons for their inclusion are described below. The presentation of this additional information is not meant to be considered in isolation or as a substitute for the Registrant's financial measures prepared in accordance with GAAP. The Registrant has provided non-GAAP measures of net income, net income per diluted share, and selling, general and administrative (SG&A) expenses for the three and nine months ended October 3, 2009 and September 27, 2008, which have been adjusted to exclude a number of items that management considers to be outside of the Registrant's core operating results, as described in the press release attached to this report as Exhibit 99.1. A table detailing the items excluded from the non-GAAP measures and reconciling such non-GAAP results with the Registrant's GAAP results is included following the statements of operations that are a part of the press release. These non-GAAP results have been provided with the intent of providing both management and investors with a more complete understanding of the Registrant's underlying operational results and performance trends and a more meaningful basis for comparison of such results with the Registrant's historical and expected financial results. In addition, these adjusted non-GAAP measures are among the primary indicators that management uses as a basis for its planning and forecasting and may also be used by management for other purposes including its evaluation of performance to determine the achievement of goals under the Registrant's incentive plans. Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.

Exhibit No. Description 99.1 Press Release dated October 28, 2009 (furnished pursuant to Item 2.02 and not deemed filed).

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