UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date of Report (date of earliest event reported)
August 2, 2004
Avanex Corporation
| Delaware | 000-29175 | 94-3285348 | ||
| (State or other jurisdiction of incorporation) | (Commission File Number) | (I.R.S. Employer Identification Number) |
40919 Encyclopedia Circle
Fremont, California 94538
(Address of principal executive offices)
(510) 897-4188
(Registrant’s telephone number, including area code)
(Former name or former address, if changed since last report)
| Item 12. Results of Operations and Financial Condition | ||||||||
| SIGNATURES | ||||||||
| EXHIBIT INDEX | ||||||||
| EXHIBIT 99.1 | ||||||||
Item 12. Results of Operations and Financial Condition
On August 2, 2004, Avanex Corporation (the “Company”) issued a press release reporting its results for the fourth quarter and fiscal year ended June 30, 2004. The press release is filed herewith as Exhibit 99.1 and is incorporated herein by reference.
In addition to reporting financial results in accordance with generally accepted accounting principles, or GAAP, the Company provides pro forma cost of revenue, pro forma operating expenses, pro forma net loss and pro forma net loss per share in the financial tables as additional information regarding its operating results. These non-GAAP financial measures are intended to supplement the user’s overall understanding of the Company’s current financial performance and its future prospects. The Company believes that these non-GAAP financial measures contain useful supplementary information to investors by identifying certain items that, when excluded from the GAAP results, may provide a better or more complete understanding of the Company’s core operating results. However, these non-GAAP financial measures are not intended to supersede or replace the Company’s GAAP results. A reconciliation of the non-GAAP results to the GAAP results is provided in the financial tables. The Company’s management also uses this non-GAAP information and a variety of other measures in connection with evaluating, planning and operating the business because it believes that this additional information provides a more complete picture of the Company’s operating performance.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this Report to be signed on its behalf by the undersigned hereunto duly authorized.
| AVANEX CORPORATION | ||||
| By: | /s/ W. BRIAN KINARD | |||
| W. Brian Kinard Vice President, General Counsel |
Date: August 2, 2004
