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BDE > SEC Filings for BDE > Form 8-K on 11-Feb-2014All Recent SEC Filings

Show all filings for BLACK DIAMOND, INC.

Form 8-K for BLACK DIAMOND, INC.


11-Feb-2014

Results of Operations and Financial Condition, Financial Statements and Exhib


Item 2.02 Results of Operations and Financial Condition

On February 11, 2014, the Registrant issued a press release announcing preliminary results for the fourth quarter and full year ended December 31, 2013 (the "Press Release"). A copy of the Press Release is furnished as Exhibit 99.1 and incorporated herein by reference.

The Press Release contains the non-GAAP measure: adjusted gross margin. The Registrant believes that presentation of certain non-GAAP measures, i.e.:
adjusted gross margin, provide useful information for the understanding of its ongoing operations and enables investors to focus on period-over-period operating performance, and thereby enhances the user's overall understanding of the Registrant's current financial performance relative to past performance and provides, to the nearest GAAP measures, a better baseline for modeling future earnings expectations. The Registrant defines adjusted gross margin to mean gross margin excluding the impact of the PIEPS product recall. The Registrant cautions that non-GAAP measures should be considered in addition to, but not as a substitute for, the Registrant's reported GAAP results. Additionally, the Registrant notes that there can be no assurance that the above referenced non-GAAP financial measure is comparable to similarly titled financial measures used by other publicly traded companies.

The information in Item 2.02 of this Current Report on Form 8-K and the Press Release attached hereto as Exhibit 99.1 shall not be deemed "filed" for purposes of Section 18 of the Securities Act of 1934, as amended, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing.



Item 9.01. Financial Statements and Exhibits

(d) Exhibits.

Exhibit Description

99.1 Press Release dated February 11, 2014 (furnished only).

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