ITEM 2.02 - RESULTS OF OPERATIONS AND FINANCIAL CONDITION
On November 1, 2012, Arkansas Best Corporation issued a press release announcing
its third quarter results. The press release contains reconciliations of GAAP
earnings and earnings per share to non-GAAP financial measures. Management
believes the non-GAAP financial measures are useful to investors in
understanding the Company's results of operations because they provide
meaningful comparisons between current and prior results. The press release also
contains calculations of earnings before interest, taxes, depreciation and
amortization ("EBITDA"). Management believes EBITDA to be relevant and useful
information as it is a standard measure commonly reported and widely used by
analysts, investors and others to measure financial performance and ability to
service debt obligations. A copy of the press release is furnished as an exhibit
to this Report on Form 8-K.
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