Thursday, January 27, 2011

I am now up by $10K from my Cirrus Logic Trade

I have previously predict that Cirrus Logic will beat analysts estimate in my previous post-http://themarketoracle.blogspot.com/2011/01/cirrus-logics-quarterly-results-will.html

Yes! I would like to express my love for Cirrus Logic. Thank you Apple, Steve Jobs and Cirrus Logic, without 3 of you, I will not be able to make more than $25K on Cirrus Logic. I have previously made $15K from Cirrus Logic stock and now I am making another $10K at least.

Even though I did not own any Apple product for now, but I would like to wish Steve Jobs all the best in his health and I will pray for him everyday for him to come back to bring more life and fun to Apple future product and development. When he return, I expect Apple stock to go up by at least another 30% and follow by Cirrus Logic to gain another 50% at least.

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Disclaimer : This is not an investment advisory, and should not be used to make investment decisions. Information in The Market Oracle Blog is often opinionated and should be considered for information purposes only. No stock exchange anywhere has approved or disapproved of the information contained herein. There is no express or implied solicitation to buy or sell securities. The charts provided here are not meant for investment purposes and only serve as technical examples. Don't consider buying or selling any stock without conducting your own due diligence. 

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From: http://www.investors.com/NewsAndAnalysis/Article.aspx?id=125427529&source=Newsfeed

Cirrus Logic Reports Fiscal Third Quarter Revenue of $95.6 Million, Up 47 Percent Year-Over-Year

AUSTIN, Texas, Jan 27, 2011 (BUSINESS WIRE) -- Cirrus Logic, Inc. (CRUS), a leader in high-precision analog and digital signal processing components, today announced financial results for the third quarter of fiscal year 2011, which ended Dec. 25, 2010.

Revenue for the quarter was $95.6 million, up 47 percent compared to the same quarter a year ago, and down five percent sequentially from the previous quarter. Gross margin for the quarter was 55 percent, up slightly from 54 percent in the third quarter a year ago, and down slightly from 56 percent for the previous quarter.

Total GAAP operating expenses for the quarter were approximately $29.4 million, compared to $27.7 million in the previous quarter. Non-GAAP operating expenses for the quarter were approximately $28.0 million compared to $27.6 million in the previous quarter.

Income from operations on a GAAP basis was approximately $23.1 million, representing an operating margin of 24 percent. Income from operations on a non-GAAP basis was $24.5 million, representing a non-GAAP operating margin of 26 percent

GAAP net income for the quarter was approximately $24.6 million, or $0.34 per share, based on 71.7 million average diluted shares outstanding. Non-GAAP net income was $24.2 million, or $0.34 per diluted share.

A reconciliation of the non-GAAP charges is included in a table below.

"Revenue from portable audio products exceeded our expectations, helping to drive overall Q3 revenue growth of 47 percent year over year," said Jason Rhode, president and chief executive officer, Cirrus Logic. "Looking at both the fourth quarter and the next fiscal year, we believe we will continue to grow revenue at a faster rate than the semiconductor industry as a whole. With the production ramps continuing this next year in portable audio, new design wins in other audio markets, and ongoing design activity with our strategic energy initiatives, we are very excited about the opportunities ahead."

Outlook for Fourth Quarter FY 2011 (ending Mar. 26, 2011):

Revenue is expected to range between $88 million and $94 million; Gross margin is expected to be between 54 percent and 56 percent; and Combined R&D and SG&A expenses are expected to range between $31 million and $33 million, which include approximately $2.5 million in share-based compensation and amortization of acquisition-related intangibles expenses.

Other Highlights and Company News

The company repurchased and retired approximately 1.76 million shares during the quarter, at an average price of $12.94, while cash and cash equivalents grew by approximately $8 million during the quarter. Total employee headcount during the quarter increased to 549 employees, a net increase of 15 employees. In January, the company began construction on its new headquarters facility at 800 W. Sixth Street in downtown Austin that is expected to be completed in the summer of 2012. Thurman Case, chief financial officer, will be presenting at the Stifel Nicolaus Technology Conference in San Francisco on February 11, at 11:00 a.m. ET. A live webcast will be available in the investor relations section of cirrus website.

Conference Call

Cirrus Logic management will hold a conference call to discuss the company's results for the third quarter fiscal year 2011, on January 27, at 10:30 a.m. ET. The conference call will be simulcast over the internet in the investor relations section of the company website at http://investor.cirrus.com. A replay of the conference call will be available on the website listed above beginning one hour following the completion of the call, or by calling (303) 590-3030, or toll-free at (800) 406-7325 (access code:4398706).

Shareholders who would like to submit a question to be addressed during the call are requested to email investor.relations@cirrus.com.

Cirrus Logic, Inc.

Cirrus Logic develops high-precision, analog and mixed-signal integrated circuits for a broad range of innovative customers. Building on its diverse analog and signal-processing patent portfolio, Cirrus Logic delivers highly optimized products for a variety of audio and energy-related applications. The company operates from headquarters in Austin, Texas, with offices in Tucson, Ariz., Europe, Japan and Asia. More information about Cirrus Logic is available at www.cirrus.com.

Use of non-GAAP Financial Information

To supplement Cirrus Logic's financial statements presented on a GAAP basis, Cirrus has provided non-GAAP financial information, including non-GAAP operating expenses, non-GAAP net income, non-GAAP income from operations, non-GAAP operating margin and non-GAAP diluted earnings per share. A reconciliation of the adjustments to GAAP results is included in the tables below. Non-GAAP financial information is not meant as a substitute for GAAP results, but is included because management believes such information is useful to our investors for informational and comparative purposes. In addition, certain non-GAAP financial information is used internally by management to evaluate and manage the company. As a note, the non-GAAP financial information used by Cirrus Logic may differ from that used by other companies. These non-GAAP measures should be considered in addition to, and not as a substitute for, the results prepared in accordance with GAAP.

Safe Harbor Statement

Except for historical information contained herein, the matters set forth in this news release contain forward-looking statements, including our estimates of fourth quarter fiscal year 2011 revenue, our future growth rate, gross margin, combined research and development and selling, general and administrative expense levels, share-based compensation expense, and amortization of acquired intangible expenses. In some cases, forward-looking statements are identified by words such as "expect," "anticipate," "target," "project," "believe," "goals," "opportunity," "estimates," "intend," and variations of these types of words and similar expressions. In addition, any statements that refer to our plans, expectations, strategies or other characterizations of future events or circumstances are forward-looking statements. These forward-looking statements are based on our current expectations, estimates and assumptions and are subject to certain risks and uncertainties that could cause actual results to differ materially. These risks and uncertainties include, but are not limited to, the following: the level of orders and shipments during the fourth quarter of fiscal year 2011, as well as customer cancellations of orders, or the failure to place orders consistent with forecasts; the loss of a key customer; and the risk factors listed in our Form 10-K for the year ended March 27, 2010, and in our other filings with the Securities and Exchange Commission, which are available at www.sec.gov. The foregoing information concerning our business outlook represents our outlook as of the date of this news release, and we undertake no obligation to update or revise any forward-looking statements, whether as a result of new developments or otherwise.

Cirrus Logic and Cirrus are trademarks of Cirrus Logic Inc.

CRUS-F

Summary financial data follows:



                                                                    CIRRUS LOGIC, INC.
                                                      CONSOLIDATED CONDENSED STATEMENT OF OPERATIONS
                                                                        (unaudited)
                                                           (in thousands, except per share data)
                                                                                       Three Months Ended                          Nine Months Ended
                                                                     ------------------------------------------------------- -----------------------------
                                                                              Dec. 25,             Sep. 25,      Dec. 26,       Dec. 25,       Dec. 26,
                                                                                2010                 2010          2009           2010           2009
                                                                     -------------------------- -------------- ------------- -------------- --------------
                                                                                Q3'11                Q2'11         Q3'10          Q3'11          Q3'10
                                                                     -------------------------- -------------- ------------- -------------- --------------
Audio products                                                                 $      72,716     $  71,171      $ 47,063      $ 197,875      $ 113,121
Energy products                                                                       22,909        29,427        18,099         80,263         45,229
                                                                                 -----------       -------        ------        -------        -------
Net revenue                                                                           95,625       100,598        65,162        278,138        158,350
                                                                                 -----------       -------        ------        -------        -------
Cost of sales                                                                         43,163        43,818        30,276        122,161         74,903
                                                                                 -----------       -------        ------        -------        -------
  Gross Profit                                                                        52,462        56,780        34,886        155,977         83,447
Operating expenses:
  Research and development                                                            16,348        15,450        12,834         46,890         37,697
  Selling, general and administrative                                                 13,431        15,372        11,428         42,814         33,245
  Restructuring and other costs, net                                                    (395)         401            86              6            (79)
  Charge (proceeds) from non-marketable securities                                         -           500          (500)          500           (500)
  Provision for (proceeds from) litigation expenses and settlements                      (30)           -           135            105         (2,610)
  Patent purchase agreement, net                                                           -        (4,000)           -         (4,000)       (1,400)
                                                                                 -----------       ------- --     ------        ------- --     ------- --
       Total operating expenses                                                       29,354        27,723        23,983         86,315         66,353
                                                                                 -----------       -------        ------        -------        -------
Operating income                                                                      23,108        29,057        10,903         69,662         17,094
Interest income, net                                                                     212           233           269            673          1,108
Other expense, net                                                                       (31)         (14)          (7)          (13)          (46)
                                                                                 ----------- -     ------- --     ------ --     ------- --     ------- --
Income before income taxes                                                            23,289        29,276        11,165         70,322         18,156
Provision (benefit) for income taxes                                                  (1,332)      (1,598)         110         (2,775)          116
                                                                                 ----------- -     ------- --     ------        ------- --     -------
Net income                                                                     $      24,621     $  30,874      $ 11,055      $  73,097      $  18,040
                                                                     =========== ===========    == =======     == ======     == =======     == =======
Basic income per share:                                                        $        0.36     $    0.45      $   0.17      $    1.08      $    0.28
Diluted income per share:                                                      $        0.34     $    0.42      $   0.17      $    1.02      $    0.28
Weighted average number of shares:
  Basic                                                                               68,074        68,513        65,302         67,731         65,279
  Diluted                                                                             71,695        72,878        65,632         71,868         65,452
                   Prepared in accordance with Generally Accepted Accounting
                                          Principles



                                               CIRRUS LOGIC, INC.
                                      CONSOLIDATED CONDENSED BALANCE SHEET
                                                 (in thousands)
                                                          Dec. 25,            Mar. 27,            Dec. 26,
                                                            2010                2010                2009
                                                     ------------------- ------------------- -------------------
                                                         (unaudited)                             (unaudited)
ASSETS
Current assets
   Cash and cash equivalents                            $   28,491          $   16,109          $   24,831
   Restricted investments                                    5,755               5,855               5,755
   Marketable securities                                   156,052              85,384              77,636
   Accounts receivable, net                                 37,266              23,963              25,131
   Inventories                                              40,196              35,396              30,408
   Other current assets                                     22,612              18,148               6,318
                                                          --------            --------            --------
      Total Current Assets                                 290,372             184,855             170,079
Long-term marketable securities                                  -              34,278              25,235
Property and equipment, net                                 32,919              18,674              18,499
Intangibles, net                                            20,688              21,896              22,654
Goodwill                                                     6,027               6,027               6,027
Other assets                                                 1,978               1,880               1,906
                                                          --------            --------            --------
   Total Assets                                         $  351,984          $  267,610          $  244,400
                                                     ==== ========       ==== ========       ==== ========
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities
   Accounts payable                                     $   25,371          $   20,340          $   25,172
   Accrued salaries and benefits                             9,509               9,962               7,609
   Other accrued liabilities                                 5,034               5,100               5,047
   Deferred income on shipments to distributors              7,108               6,488               4,033
                                                          --------            --------            --------
                                                            47,022              41,890              41,861
      Total Current Liabilities
Long-term restructuring accrual                                179                 596                 492
Other long-term obligations                                  6,113               6,523               6,555
Stockholders' equity:
   Capital stock                                           982,610             952,803             950,023
   Accumulated deficit                                    (683,220)          (733,553)          (753,911)
   Accumulated other comprehensive loss                       (720)              (649)              (620)
                                                          -------- ----       -------- ----       -------- ----
      Total Stockholders' Equity                           298,670             218,601             195,492
                                                          --------            --------            --------
         Total Liabilities and Stockholders' Equity     $  351,984          $  267,610          $  244,400
                                                     ==== ========       ==== ========       ==== ========
                            Prepared in accordance with Generally Accepted Accounting
                                                   Principles



                      CIRRUS LOGIC, INC.
RECONCILIATION BETWEEN GAAP AND NON-GAAP FINANCIAL INFORMATION
       (unaudited, in thousands, except per share data)
            (not prepared in accordance with GAAP)

Non-GAAP financial information is not meant as a substitute for GAAP results, but is included because management believes such information is useful to our investors for informational and comparative purposes. In addition, certain non-GAAP financial information is used internally by management to evaluate and manage the company. As a note, the non-GAAP financial information used by Cirrus Logic may differ from that used by other companies. These non-GAAP measures should be considered in addition to, and not as a substitute for, the results prepared in accordance with GAAP.



                                                                              Three Months Ended                  Nine Months Ended
                                                                   ------------------------------            --------------------
                                                                     Dec. 25,      Sep. 25,      Dec. 26,      Dec. 25,      Dec. 26,
                                                                       2010          2010          2009          2010          2009
                                                                   ------------- ------------- ------------- ------------- -------------
Net Income Reconciliation                                              Q3'11         Q2'11         Q3'10         Q3'11         Q3'10
                                                                   ------------- ------------- ------------- ------------- -------------
GAAP Net Income                                                     $ 24,621      $ 30,874      $ 11,055      $ 73,097      $ 18,040
Amortization of acquisition intangibles                                  353           353           404         1,076         1,212
Stock based compensation expense                                       1,467         3,025         1,397         5,848         4,133
Facility Related adjustments                                               -          (100)        (375)         (96)        (397)
International sales reorganization charges                                 -             -             -           790             -
Provision for (proceeds from) litigation expenses and settlements        (30)           -           135           105        (2,610)
Restructuring and other costs, net                                      (395)         401            86             6           (79)
Charge (proceeds) from non-marketable securities                           -           500          (500)         500          (500)
Patent purchase agreement, net                                             -        (4,000)           -        (4,000)      (1,400)
Provision (benefit) for income taxes                                  (1,847)      (2,229)           -        (4,076)           -
                                                                      ------ --     ------ --     ------        ------ --     ------
Non-GAAP Net Income                                                 $ 24,169      $ 28,824      $ 12,202      $ 73,250      $ 18,399
                                                                   == ======     == ======     == ======     == ======     == ======
Earnings Per Share Reconciliation
GAAP Diluted income per share                                       $   0.34      $   0.42      $   0.17      $   1.02      $   0.28
Effect of Amortization of acquisition intangibles                          -             -          0.01          0.02          0.02
Effect of Stock based compensation expense                              0.02          0.04          0.02          0.08          0.06
Effect of Facility Related adjustments                                     -             -             -             -         (0.01)
Effect of International sales reorganization charges                       -             -             -          0.01             -
Effect of Provision for (proceeds from) litigation expenses and            -             -             -             -         (0.04)
settlements
Effect of Restructuring and other costs, net                               -          0.01             -             -             -
Effect of Charge (proceeds) from non-marketable securities                 -          0.01         (0.01)        0.01         (0.01)
Effect of Patent purchase agreement, net                                   -         (0.05)           -         (0.06)       (0.02)
Effect of Provision (benefit) for income taxes                         (0.02)       (0.03)           -         (0.06)           -
Non-GAAP Diluted income per share                                   $   0.34      $   0.40      $   0.19      $   1.02      $   0.28
                                                                   == ======     == ======     == ======     == ======     == ======
Operating Income Reconciliation
GAAP Operating Income (Loss)                                        $ 23,108      $ 29,057      $ 10,903      $ 69,662      $ 17,094
GAAP Operating Margin                                                     24 %          29 %          17 %          25 %          11 %
Amortization of acquisition intangibles                                  353           353           404         1,076         1,212
Stock compensation expense - COGS                                         46            64            55           165           150
Stock compensation expense - R&D                                         579           617           438         1,717         1,380
Stock compensation expense - SG&A                                        842         2,344           904         3,966         2,603
Facility Related adjustments                                               -          (100)        (375)         (96)        (397)
International sales reorganization charges                                 -             -             -           790             -
Provision for (proceeds from) litigation expenses and settlements        (30)           -           135           105        (2,610)
Restructuring and other costs, net                                      (395)         401            86             6           (79)
Charge (proceeds) from non-marketable securities                           -           500          (500)         500          (500)
Patent purchase agreement, net                                             -        (4,000)           -        (4,000)      (1,400)
                                                                      ------        ------ --     ------        ------ --     ------ --
Non-GAAP Operating Income (Loss)                                    $ 24,503      $ 29,236      $ 12,050      $ 73,891      $ 17,453
                                                                   == ======     == ======     == ======     == ======     == ======
Non-GAAP Operating Margin                                                 26 %          29 %          18 %          27 %          11 %
Operating Expense Reconciliation
GAAP Operating Expenses                                             $ 29,354      $ 27,723      $ 23,983      $ 86,315      $ 66,353
Amortization of acquisition intangibles                                 (353)        (353)        (404)      (1,076)      (1,212)
Stock compensation expense - R&D                                        (579)        (617)        (438)      (1,717)      (1,380)
Stock compensation expense - SG&A                                       (842)      (2,344)        (904)      (3,966)      (2,603)
Facility Related adjustments                                               -           100           375            96           397
International sales reorganization charges                                 -             -             -          (790)           -
Provision for (proceeds from) litigation expenses and settlements         30             -          (135)        (105)       2,610
Restructuring and other costs, net                                       395          (401)         (86)          (6)          79
Charge (proceeds) from non-marketable securities                           -          (500)         500          (500)         500
Patent purchase agreement, net                                             -         4,000             -         4,000         1,400
                                                                      ------        ------        ------        ------        ------
Non-GAAP Operating Expenses                                         $ 28,005      $ 27,608      $ 22,891      $ 82,251      $ 66,144
                                                                   == ======     == ======     == ======     == ======     == ======

SOURCE: Cirrus Logic, Inc.



Cirrus Logic, Inc.
Thurman K. Case, 512-851-4125
Chief Financial Officer
Investor.Relations@cirrus.com

Copyright Business Wire 2011

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