Apple anuncia los resultados del primer trimestre de su año fiscal
El mejor trimestre en ventas y beneficio en la historia de Apple. La compañía adopta nuevos estándares de contabilidad.
CUPERTINO, California (EEUU) —25 de enero de 2010— Apple® ha anunciado hoy los resultados financieros del primer trimestre de su año fiscal 2010 (octubre, noviembre y diciembre de 2009) cerrado el 26 de diciembre de 2009. La compañía ha logrado unas ventas trimestrales de 15.680 millones de dólares (11.093 millones de euros) y un beneficio neto trimestral de 3.380 millones de dólares (2.391 millones de euros), equivalente a 3,67 dólares por acción. Estos resultados se comparan con las ventas de 11.880 millones de dólares (8.405 millones de euros) y el beneficio neto de 2.260 millones de dólares (1.599 millones de euros) o 2,50 dólares por acción, obtenidos el mismo trimestre del año anterior. El margen bruto de la compañía ha sido del 40,9 por ciento, superior al 37,9 por ciento del mismo trimestre del año fiscal precedente. El 58 por ciento de las ventas trimestrales las ha realizado Apple fuera de EEUU.
Apple ha vendido durante el trimestre 3,36 millones de ordenadores Macintosh®, lo que representa un incremento del 33 por ciento en número de unidades sobre el mismo trimestre del año anterior. La compañía ha vendido también durante el trimestre 8,7 millones de iPhones, lo que supone un crecimiento del 100 por cien en número de unidades sobre el mismo trimestre del año anterior. Las ventas trimestrales de iPods han alcanzado los 21 millones de unidades, lo que representa un decremento en unidades del 8 por ciento con respecto al mismo trimestre del año anterior.
Durante el trimestre Apple optó por la adopción retroactiva de los estándares de contabilidad ajustada del Comité de Estándares de Contabilidad Financiera (*) con relación al reconocimiento de determinados ingresos. La adopción de los nuevos estándares de contabilidad cambia de manera significativa el modo en el que la compañía contabiliza determinadas partidas, en particular las ventas de iPhone® y Apple TV®.
"Si se anualizan nuestras ventas trimestrales, es sorprendente que Apple sea ahora una compañía de más de cincuenta mil millones de dólares", dice Steve Jobs, consejero delegado de Apple. "Los nuevos productos que tenemos planeado lanzar este año son muy notables, empezando esta misma semana con un importante nuevo producto con el que estamos realmente entusiasmados".
"Estamos muy satisfechos de haber generado 5.800 millones de dólares de caja durante el trimestre", dice Peter Oppenheimer, director financiero de Apple. "Para el segundo trimestre del año fiscal 2010 esperamos ventas en una horquilla comprendida entre los 11.000 y 11.400 millones de dólares y un beneficio diluido entre 2,06 y 2,18 dólares por acción".
Apple ofrecerá la difusión en directo vía streaming de la conferencia de comunicación de resultados del primer trimestre de su año fiscal 2010, usando QuickTime®, la tecnología de Apple basada en estándares para difundir audio y vídeo en directo o bajo demanda. La difusión en directo empezará a las 2:00 pm PST (11:00 pm hora CET) del 25 de enero de 2010 en www.apple.com/quicktime/qtv/earningsq110/ y, a partir de ese momento, estará disponible para su reproducción durante aproximadamente dos semanas.
* Retrospective Adoption of Amended Accounting Standards (Adopción Retroactiva de los Estándares de Contabilidad Ajustada)
On September 23, 2009, the Financial Accounting Standards Board ratified Emerging Issues Task Force (EITF) Issue 08-1 and EITF Issue 09-3, resulting in the issuance of accounting standard updates ASU 2009-13 and ASU 2009-14. Apple was required to adopt the new accounting standards no later than the first quarter of fiscal 2011. Apple elected to adopt the new standards during the first quarter of fiscal 2010, as reflected in its Quarterly Report on Form 10-Q for the quarter ended December 26, 2009, which was filed with the SEC on January 25, 2010. The Company also filed a Form 10-K/A to amend its Form 10-K for the year ended September 26, 2009 solely to reflect the retrospective adoption of the new accounting standards to the periods presented in that report. Additionally, Apple filed a Form 8-K that included selected quarterly financial schedules reflecting the impact of retrospective adoption of the new accounting standards and reconciling the application of old and new accounting principles to historical income statements, balance sheets, cash flow from operations, deferred revenue and summary data information. These financial schedules will also be available on the Company’s website at www.apple.com/investor/.
The new accounting principles result in the Company’s recognition of substantially all of the revenue and product cost for iPhone and Apple TV when those products are delivered to customers. Under historical accounting principles, the Company was required to account for sales of both iPhone and Apple TV using subscription accounting because the Company indicated it might from time to time provide future unspecified software upgrades and features for those products free of charge. Under subscription accounting, revenue and associated product cost of sales for iPhone and Apple TV were deferred at the time of sale and recognized on a straight-line basis over each product’s estimated economic life. This resulted in the deferral of significant amounts of revenue and cost of sales related to iPhone and Apple TV.
Because Apple began selling both iPhone and Apple TV in fiscal 2007, the Company retrospectively adopted the new accounting principles as if the new accounting principles had been applied in all prior periods. Consequently, the financial results of each quarter from fiscal 2007 through fiscal 2009 have been revised. The Company believes retrospective adoption provides analysts and investors the most comparable and useful financial information and better reflects the underlying performance of the Company’s business.
For additional information refer to the “Explanatory Note” in Apple’s Amendment No. 1 to its Annual Report on Form 10-K for the year ended September 26, 2009.
This press release contains forward-looking statements including without limitation those about the Company’s estimated revenue and earnings per share. These statements involve risks and uncertainties, and actual results may differ. Risks and uncertainties include without limitation the effect of competitive and economic factors, and the Company’s reaction to those factors, on consumer and business buying decisions with respect to the Company’s products; continued competitive pressures in the marketplace; the ability of the Company to deliver to the marketplace and stimulate customer demand for new programs, products, and technological innovations on a timely basis; the effect that product transitions, changes in product pricing or mix, and/or increases in component costs could have on the Company’s gross margin; the inventory risk associated with the Company’s need to order or commit to order product components in advance of customer orders; the continued availability on acceptable terms, or at all, of certain components and services essential to the Company’s business currently obtained by the Company from sole or limited sources; the effect that the Company’s dependency on manufacturing and logistics services provided by third parties may have on the quality, quantity or cost of products manufactured or services rendered; the Company’s reliance on the availability of third-party digital content and applications; the potential impact of a finding that the Company has infringed on the intellectual property rights of others; the Company’s dependency on the performance of distributors and other resellers of the Company’s products; the effect that product and service quality problems could have on the Company’s sales and operating profits; the Company’s reliance on sole service providers for iPhone in certain countries; the continued service and availability of key executives and employees; war, terrorism, public health issues, and other circumstances that could disrupt supply, delivery, or demand of products; potential litigation from the matters investigated by the special committee of the board of directors and the restatement of the Company’s consolidated financial statements; and unfavorable results of other legal proceedings. More information on potential factors that could affect the Company’s financial results is included from time to time in the Company’s public reports filed with the SEC, including the Company’s Form 10-K for the fiscal year ended September 26, 2009 and its Form 10-Q for the quarter ended December 26, 2009. The Company assumes no obligation to update any forward-looking statements or information, which speak as of their respective dates.
Apple inició la revolución del ordenador personal en la década de los setenta con el Apple II y reinventó el ordenador personal en los ochenta con el Macintosh. Hoy, Apple sigue liderando la industria en innovación con sus premiados ordenadores, con el sistema operativo OS X, iLife y sus aplicaciones profesionales. Apple está también en la vanguardia de la revolución de los medios digitales con sus reproductores portátiles de música y vídeo iPod y la tienda online iTunes, y ha irrumpido en el mercado de la telefonía móvil con su revolucionario iPhone.
Apple ha vendido durante el trimestre 3,36 millones de ordenadores Macintosh®, lo que representa un incremento del 33 por ciento en número de unidades sobre el mismo trimestre del año anterior. La compañía ha vendido también durante el trimestre 8,7 millones de iPhones, lo que supone un crecimiento del 100 por cien en número de unidades sobre el mismo trimestre del año anterior. Las ventas trimestrales de iPods han alcanzado los 21 millones de unidades, lo que representa un decremento en unidades del 8 por ciento con respecto al mismo trimestre del año anterior.
Durante el trimestre Apple optó por la adopción retroactiva de los estándares de contabilidad ajustada del Comité de Estándares de Contabilidad Financiera (*) con relación al reconocimiento de determinados ingresos. La adopción de los nuevos estándares de contabilidad cambia de manera significativa el modo en el que la compañía contabiliza determinadas partidas, en particular las ventas de iPhone® y Apple TV®.
"Si se anualizan nuestras ventas trimestrales, es sorprendente que Apple sea ahora una compañía de más de cincuenta mil millones de dólares", dice Steve Jobs, consejero delegado de Apple. "Los nuevos productos que tenemos planeado lanzar este año son muy notables, empezando esta misma semana con un importante nuevo producto con el que estamos realmente entusiasmados".
"Estamos muy satisfechos de haber generado 5.800 millones de dólares de caja durante el trimestre", dice Peter Oppenheimer, director financiero de Apple. "Para el segundo trimestre del año fiscal 2010 esperamos ventas en una horquilla comprendida entre los 11.000 y 11.400 millones de dólares y un beneficio diluido entre 2,06 y 2,18 dólares por acción".
Apple ofrecerá la difusión en directo vía streaming de la conferencia de comunicación de resultados del primer trimestre de su año fiscal 2010, usando QuickTime®, la tecnología de Apple basada en estándares para difundir audio y vídeo en directo o bajo demanda. La difusión en directo empezará a las 2:00 pm PST (11:00 pm hora CET) del 25 de enero de 2010 en www.apple.com/quicktime/qtv/earningsq110/ y, a partir de ese momento, estará disponible para su reproducción durante aproximadamente dos semanas.
* Retrospective Adoption of Amended Accounting Standards (Adopción Retroactiva de los Estándares de Contabilidad Ajustada)
On September 23, 2009, the Financial Accounting Standards Board ratified Emerging Issues Task Force (EITF) Issue 08-1 and EITF Issue 09-3, resulting in the issuance of accounting standard updates ASU 2009-13 and ASU 2009-14. Apple was required to adopt the new accounting standards no later than the first quarter of fiscal 2011. Apple elected to adopt the new standards during the first quarter of fiscal 2010, as reflected in its Quarterly Report on Form 10-Q for the quarter ended December 26, 2009, which was filed with the SEC on January 25, 2010. The Company also filed a Form 10-K/A to amend its Form 10-K for the year ended September 26, 2009 solely to reflect the retrospective adoption of the new accounting standards to the periods presented in that report. Additionally, Apple filed a Form 8-K that included selected quarterly financial schedules reflecting the impact of retrospective adoption of the new accounting standards and reconciling the application of old and new accounting principles to historical income statements, balance sheets, cash flow from operations, deferred revenue and summary data information. These financial schedules will also be available on the Company’s website at www.apple.com/investor/.
The new accounting principles result in the Company’s recognition of substantially all of the revenue and product cost for iPhone and Apple TV when those products are delivered to customers. Under historical accounting principles, the Company was required to account for sales of both iPhone and Apple TV using subscription accounting because the Company indicated it might from time to time provide future unspecified software upgrades and features for those products free of charge. Under subscription accounting, revenue and associated product cost of sales for iPhone and Apple TV were deferred at the time of sale and recognized on a straight-line basis over each product’s estimated economic life. This resulted in the deferral of significant amounts of revenue and cost of sales related to iPhone and Apple TV.
Because Apple began selling both iPhone and Apple TV in fiscal 2007, the Company retrospectively adopted the new accounting principles as if the new accounting principles had been applied in all prior periods. Consequently, the financial results of each quarter from fiscal 2007 through fiscal 2009 have been revised. The Company believes retrospective adoption provides analysts and investors the most comparable and useful financial information and better reflects the underlying performance of the Company’s business.
For additional information refer to the “Explanatory Note” in Apple’s Amendment No. 1 to its Annual Report on Form 10-K for the year ended September 26, 2009.
This press release contains forward-looking statements including without limitation those about the Company’s estimated revenue and earnings per share. These statements involve risks and uncertainties, and actual results may differ. Risks and uncertainties include without limitation the effect of competitive and economic factors, and the Company’s reaction to those factors, on consumer and business buying decisions with respect to the Company’s products; continued competitive pressures in the marketplace; the ability of the Company to deliver to the marketplace and stimulate customer demand for new programs, products, and technological innovations on a timely basis; the effect that product transitions, changes in product pricing or mix, and/or increases in component costs could have on the Company’s gross margin; the inventory risk associated with the Company’s need to order or commit to order product components in advance of customer orders; the continued availability on acceptable terms, or at all, of certain components and services essential to the Company’s business currently obtained by the Company from sole or limited sources; the effect that the Company’s dependency on manufacturing and logistics services provided by third parties may have on the quality, quantity or cost of products manufactured or services rendered; the Company’s reliance on the availability of third-party digital content and applications; the potential impact of a finding that the Company has infringed on the intellectual property rights of others; the Company’s dependency on the performance of distributors and other resellers of the Company’s products; the effect that product and service quality problems could have on the Company’s sales and operating profits; the Company’s reliance on sole service providers for iPhone in certain countries; the continued service and availability of key executives and employees; war, terrorism, public health issues, and other circumstances that could disrupt supply, delivery, or demand of products; potential litigation from the matters investigated by the special committee of the board of directors and the restatement of the Company’s consolidated financial statements; and unfavorable results of other legal proceedings. More information on potential factors that could affect the Company’s financial results is included from time to time in the Company’s public reports filed with the SEC, including the Company’s Form 10-K for the fiscal year ended September 26, 2009 and its Form 10-Q for the quarter ended December 26, 2009. The Company assumes no obligation to update any forward-looking statements or information, which speak as of their respective dates.
Apple inició la revolución del ordenador personal en la década de los setenta con el Apple II y reinventó el ordenador personal en los ochenta con el Macintosh. Hoy, Apple sigue liderando la industria en innovación con sus premiados ordenadores, con el sistema operativo OS X, iLife y sus aplicaciones profesionales. Apple está también en la vanguardia de la revolución de los medios digitales con sus reproductores portátiles de música y vídeo iPod y la tienda online iTunes, y ha irrumpido en el mercado de la telefonía móvil con su revolucionario iPhone.
Contacto de Prensa:
Paco Lara
Apple
paco.lara@euro.apple.com
91 354 2900
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