Public Financial Reporting Issues

Question 5: During the past year have you included any of the following in a financial results press release?
Pro Forma earnings Cash earnings Earnings per Share Considered using any of this terminology in PR 5 years ago?
Yes No Yes No Yes No Yes No
By Industry Retail & Wholesale 20.00 80.00 26.67 73.33 6.67 93.33 7.14 92.86
Mining/Construction 0.00 100.00 0.00 100.00 0.00 100.00 66.67 33.33
Manufacturing 20.00 80.00 10.94 89.06 23.44 76.56 16.13 83.87
Transportation & Energy 25.00 75.00 25.00 75.00 0.00 100.00 50.00 50.00
Communications and Media 12.50 87.50 50.00 50.00 25.00 75.00 42.86 57.14
Tech (software/Biotech) 44.44 55.56 33.33 66.67 44.44 55.56 22.22 77.78
Bank/Finance/Insurance 0.00 100.00 18.18 81.82 18.18 81.82 18.18 81.82
Other 11.76 88.24 17.65 82.35 11.76 88.24 23.53 76.47
NR 0.00 100.00 0.00 100.00 0.00 100.00 0.00 100.00
Total 18.05 81.95 18.18 81.82 19.70 80.30 20.31 79.69
By Revenue $0-24 million 11.76 88.24 17.65 82.35 5.88 94.12 6.25 93.75
$25-99 million 10.53 89.47 13.16 86.84 13.16 86.84 13.16 86.84
$100-499 million 14.29 85.71 14.29 85.71 23.81 76.19 25.00 75.00
$500-999 million 30.77 69.23 38.46 61.54 38.46 61.54 25.00 75.00
$1-4.9 billion 29.41 70.59 23.53 76.47 17.65 82.35 41.18 58.82
$5 billion and over 50.00 50.00 33.33 66.67 66.67 33.33 0.00 100.00
NR 50.00 50.00 0.00 100.00 0.00 100.00 0.00 100.00
Total 18.05 81.95 18.18 81.82 19.70 80.30 20.31 79.69
By Employees Less than 100 12.50 87.50 25.00 75.00 6.25 93.75 20.00 80.00
100-499 7.32 92.68 9.76 90.24 12.20 87.80 7.32 92.68
500-999 7.69 92.31 15.38 84.62 19.23 80.77 20.00 80.00
1000-2499 29.41 70.59 29.41 70.59 35.29 64.71 23.53 76.47
2500-4999 33.33 66.67 22.22 77.78 33.33 66.67 55.56 44.44
5,000-9,999 40.00 60.00 28.57 71.43 21.43 78.57 28.57 71.43
Over 10,000 42.86 57.14 14.29 85.71 42.86 57.14 33.33 66.67
NR 0.00 100.00 0.00 100.00 0.00 100.00 0.00 100.00
Total 18.05 81.95 18.18 81.82 19.70 80.30 20.31 79.69
By Hq. Location Northeast 15.15 84.85 21.21 78.79 30.30 69.70 21.21 78.79
Midwest 25.00 75.00 25.00 75.00 25.00 75.00 0.00 100.00
South Atlantic 17.65 82.35 14.00 86.00 16.00 84.00 12.77 87.23
Mountain 16.67 83.33 8.33 91.67 16.67 83.33 45.45 54.55
South Central 7.69 92.31 23.08 76.92 7.69 92.31 38.46 61.54
Pacific 27.78 72.22 27.78 72.22 22.22 77.78 16.67 83.33
NR 50.00 50.00 0.00 100.00 0.00 100.00 0.00 100.00
Total 18.05 81.95 18.18 81.82 19.70 80.30 20.31 79.69
By Ownership Public, NYSE 40.00 60.00 26.32 73.68 31.58 68.42 36.84 63.16
Public, NASDAQ/AMEX 33.33 66.67 23.33 76.67 36.67 63.33 26.67 73.33
Private 7.59 92.41 15.19 84.81 8.86 91.14 14.67 85.33
NR 0.00 100.00 0.00 100.00 50.00 50.00 0.00 100.00
Total 18.05 81.95 18.18 81.82 19.70 80.30 20.31 79.69
By Foreign Sales 0% 8.11 91.89 13.51 86.49 8.11 91.89 14.29 85.71
1 - 24% 21.54 78.46 18.75 81.25 15.63 84.38 22.22 77.78
25- - 49% 16.67 83.33 22.22 77.78 38.89 61.11 17.65 82.35
50 - or more 36.36 63.64 27.27 72.73 54.55 45.45 36.36 63.64
NR 0.00 100.00 0.00 100.00 0.00 100.00 0.00 100.00
Total 18.05 81.95 18.18 81.82 19.70 80.30 20.31 79.69
By Dividends Yes 15.22 84.78 13.33 86.67 22.22 77.78 11.90 88.10
No 19.54 80.46 20.69 79.31 18.39 81.61 24.42 75.58
NR 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total 18.05 81.95 18.18 81.82 19.70 80.30 20.31 79.69