EYE » Topics » Share-Based Compensation Expense

This excerpt taken from the EYE 10-Q filed Nov 5, 2008.

Share-Based Compensation Expense

Total share-based compensation expense included in the unaudited consolidated statements of operations for the three and nine months ended September 26, 2008 and September 28, 2007 was as follows (in thousands):

 

     Three Months Ended     Nine Months Ended  
   September 26, 2008     September 28, 2007     September 26, 2008     September 28, 2007  

Cost of sales

   $ 571     $ 607     $ 1,496     $ 1,771  
                                

Operating Expenses—

        

Research and development

     732       849       2,309       2,148  

Selling, general and administrative

     4,632       4,209       13,419       11,585  

Restructuring charges

     287       —         1,090       —    
                                
     5,651       5,058       16,818       13,733  
                                

Pre-tax expense

     6,222       5,665       18,314       15,504  

Income tax benefit

     (2,105 )     (1,878 )     (6,103 )     (4,960 )
                                

After tax expense

   $ 4,117     $ 3,787     $ 12,211     $ 10,544  
                                

Approximately $0.3 million and $1.1 million of pre-tax share-based compensation expense was included in restructuring charges in the unaudited consolidated statements of operations for the three and nine months ended September 26, 2008, respectively, due to acceleration of vesting of certain awards in connection with the restructuring.

This excerpt taken from the EYE 10-Q filed Aug 6, 2008.

Share-Based Compensation Expense

Total share-based compensation expense included in the unaudited consolidated statements of operations for the three and six months ended June 27, 2008 and June 29, 2007 was as follows (in thousands):

 

     Three Months Ended     Six Months Ended  
     June 27, 2008     June 29, 2007     June 27, 2008     June 29, 2007  

Cost of sales

   $ 467     $ 583     $ 925     $ 1,164  
                                

Operating Expenses—

        

Research and development

     849       709       1,577       1,299  

Selling, general and administrative

     4,867       3,801       8,787       7,376  

Restructuring charges

     687       —         803       —    
                                
     6,403       4,510       11,167       8,675  
                                

Pre-tax expense

     6,870       5,093       12,092       9,839  

Income tax benefit

     (2,251 )     (1,608 )     (3,998 )     (3,083 )
                                

After tax expense

   $ 4,619     $ 3,485     $ 8,094     $ 6,756  
                                

 

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Approximately $0.7 million and $0.8 million of pre-tax share-based compensation expense was included in restructuring charges in the unaudited consolidated statements of operations for the three and six months ended June 27, 2008 due to acceleration of vesting, respectively.

This excerpt taken from the EYE 10-Q filed May 7, 2008.

Share-Based Compensation Expense

Total share-based compensation expense included in the unaudited consolidated statements of operations for the three months ended March 28, 2008 and March 30, 2007 was as follows (in thousands):

 

     Three Months Ended
March 28, 2008
    Three Months Ended
March 30, 2007
 

Cost of sales

   $ 458     $ 581  
                

Operating Expenses -

    

Research and development

     728       590  

Selling, general and administrative

     3,920       3,575  

Restructuring charges

     116       —    
                
     4,764       4,165  
                

Pre-tax expense

     5,222       4,746  

Income tax benefit

     (1,747 )     (1,474 )
                

Share-based compensation expense, net of tax

   $ 3,475     $ 3,272  
                

Approximately $0.1 million of pre-tax share-based compensation expense was included in restructuring charges in the unaudited consolidated statements of operations for the three months ended March 28, 2008 due to acceleration of vesting.

This excerpt taken from the EYE 10-Q filed Nov 8, 2007.

Share-Based Compensation Expense

Total share-based compensation expense included in the unaudited consolidated statements of operations for the three and nine months ended September 28, 2007 and September 29, 2006 was as follows (in thousands):

 

     Three Months Ended     Nine Months Ended  
     September 28,
2007
    September 29,
2006
    September 28,
2007
    September 29,
2006
 

Cost of sales

   $ 607     $ 552     $ 1,771     $ 1,709  
                                

Operating Expenses—Research and development

     849       542       2,148       1,599  

Selling, general and administrative

     4,209       3,426       11,585       11,474  
                                
     5,058       3,968       13,733       13,073  
                                

Pre-tax expense

     5,665       4,520       15,504       14,782  

Income tax benefit

     (1,878 )     (1,479 )     (4,960 )     (4,866 )
                                

After tax expense

   $ 3,787     $ 3,041     $ 10,544     $ 9,916  
                                
This excerpt taken from the EYE 10-Q filed Nov 7, 2007.

Share-Based Compensation Expense

Total share-based compensation expense included in the unaudited consolidated statements of operations for the three and nine months ended September 28, 2007 and September 29, 2006 was as follows (in thousands):

 

     Three Months Ended     Nine Months Ended  
     September 28,
2007
    September 29,
2006
    September 28,
2007
    September 29,
2006
 

Cost of sales

   $ 607     $ 552     $ 1,771     $ 1,709  
                                

Operating Expenses—Research and development

     849       542       2,148       1,599  

Selling, general and administrative

     4,209       3,426       11,585       11,474  
                                
     5,058       3,968       13,733       13,073  
                                

Pre-tax expense

     5,665       4,520       15,504       14,782  

Income tax benefit

     (1,878 )     (1,479 )     (4,960 )     (4,866 )
                                

After tax expense

   $ 3,787     $ 3,041     $ 10,544     $ 9,916  
                                
This excerpt taken from the EYE 10-Q filed Aug 8, 2007.

Share-Based Compensation Expense

Total share-based compensation expense included in the unaudited consolidated statements of operations for the three and six months ended June 29, 2007 and June 30, 2006 was as follows (in thousands):

 

     Three Months Ended     Six Months Ended  
     June 29,
2007
    June 30,
2006
    June 29,
2007
    June 30,
2006
 

Cost of sales

   $ 583     $ 617     $ 1,164     $ 1,157  
                                

Operating Expenses—

        

Research and development

     709       577       1,299       1,057  

Selling, general and administrative

     3,801       3,997       7,376       8,048  
                                
     4,510       4,574       8,675       9,105  
                                

Pre-tax expense

     5,093       5,191       9,839       10,262  

Income tax benefit

     (1,608 )     (1,704 )     (3,083 )     (3,387 )
                                

After tax expense

   $ 3,485     $ 3,487     $ 6,756     $ 6,875  
                                
This excerpt taken from the EYE 10-Q filed May 9, 2007.

Share-Based Compensation Expense

Total share-based compensation expense included in the unaudited consolidated statements of operations for the three months ended March 30, 2007 and March 31, 2006 was as follows (in thousands):

 

6


     Three Months Ended
March 30, 2007
    Three Months Ended
March 31, 2006
 

Cost of sales

   $ 581     $ 540  
                

Operating Expenses -

    

Research and development

     590       480  

Selling, general and administrative

     3,575       4,051  
                
     4,165       4,531  
                

Pre-tax expense

     4,746       5,071  

Income tax benefit

     (1,474 )     (1,683 )
                

Net of tax expense

   $ 3,272     $ 3,388  
                
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