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CNS > SEC Filings for CNS > Form 8-K on 24-Oct-2012All Recent SEC Filings

Show all filings for COHEN & STEERS INC

Form 8-K for COHEN & STEERS INC


24-Oct-2012

Results of Operations and Financial Condition, Financial Statements and Exhibi


Item 2.02. Results of Operations and Financial Condition
On October 24, 2012, Cohen & Steers, Inc. (the "Company") issued a press release regarding the Company's earnings and business for the quarter ended September 30, 2012. A copy of the press release issued by the Company is attached as Exhibit 99.1. All information in the press release is furnished, but not filed.
In the attached press release, the Company discloses:
(i) earnings per share for the quarter and nine months ended September 30, 2012, each adjusted to exclude the effect of certain expenses primarily related to the offering of Cohen & Steers Limited Duration Preferred and Income Fund, Inc. ("LDP"); and
(ii) operating expenses, operating income, operating margin and net income attributable to common shareholders for the quarter ended September 30, 2012, each adjusted to exclude the effect of the aforementioned expenses related to the offering of LDP. The Company's management believes that because the aforementioned charges relate to non-core elements of its business, the disclosed non-GAAP earnings per share, operating expenses, operating income, operating margin and net income attributable to common shareholders information enhance understanding of the Company's operating performance. A reconciliation of these non-GAAP financial measures to the most directly comparable financial measures calculated and presented in accordance with GAAP are included in the press release. While the Company's management believes that this non-GAAP financial information is useful in evaluating the Company's operations, this information should be considered as supplemental in nature and not as a substitute for the related financial information prepared in accordance with GAAP.



Item 9.01. Financial Statements and Exhibits
(d) Exhibits. The exhibit listed on the Exhibit Index accompanying this Form 8-K is furnished herewith.


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