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CEVA > SEC Filings for CEVA > Form 8-K on 1-Nov-2012All Recent SEC Filings

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Form 8-K for CEVA INC


Results of Operations and Financial Condition, Financial Statements and Exhibits


On November 1, 2012, CEVA, Inc. (the "Company") announced its financial results for the quarter ended September 30, 2012. A copy of the press release, dated November 1, 2012, is attached and filed herewith as Exhibit 99.1. This information, including Exhibit 99.1 attached hereto, shall not be deemed "filed" for purposes of Section 18 of the Securities Act of 1934, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, except as shall be expressly set forth by specific reference to such filing.

In addition to the disclosure of financial results for the quarter ended September 30, 2012 in accordance with generally accepted accounting principles in the United States ("GAAP"), the press release also included non-GAAP net income and diluted net income per share for the three and nine months ended September 30, 2012 and 2011, that excluded equity-based compensation expenses for the respective periods. The Company believes that the reconciliation of financial measures in the press release is useful to investors in analyzing the results for the quarters and nine months ended September 30, 2012 and 2011 because the exclusion of the equity-based compensation expenses may provide a more meaningful analysis of the Company's core operating results. Further, the Company believes it is useful for investors to understand how the expenses associated with the application of FASB ASC No. 718 are reflected on its statements of income. The reconciliation of financial measures should be reviewed in addition to and in conjunction with results presented in accordance with GAAP, and are intended to provide additional insight into the Company's operations that, when viewed with its GAAP results and the accompanying reconciliation, offer a more complete understanding of factors and trends affecting the Company's business. The reconciliation of financial measures should not be viewed as a substitute for the Company's reported GAAP results.

ITEM 9.01. Financial Statements and Exhibits.

(d) Exhibits.

99.1 Press Release of CEVA, Inc., dated November 1, 2012.

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