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0000320193
20030513
10-Q
391
The Company’s reportable operating segments are comprised of the Americas, Europe, Japan, and Retail.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
392
The Americas segment includes both North and South America, except for the activities of the Company’s Retail segment.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
393
The Europe segment includes European countries as well as the Middle East and Africa.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
394
The Japan segment includes only Japan.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
395
The Retail segment operates Apple-owned retail stores in the United States.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
396
Each reportable geographic operating segment provides similar hardware and software products and similar services.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
397
Further information regarding the Company’s operating segments may be found in Item 1 of this Form 10-Q in the Notes to Condensed Consolidated Financial Statements at Note 9, “Segment Information and Geographic Data.” Americas Net sales in the Americas segment during the second quarter of 2003 decreased $52 million or ...
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
398
Both the quarterly and year-to-date results of the America’s segment are similar to the overall results of the Company as they reflect lower unit sales and net sales of Power Macintosh systems and iMac systems partially offset by significant increases in unit sales and net sales of PowerBooks and by net sales of periph...
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
399
The Americas segment results were also negatively affected by the 8% decline in quarterly net sales in the U.S. education channel.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
400
As discussed above, the Company believes the cause for this decline is that U.S. educational institutions appear to have reduced or postponed capital spending due to federal and state funding concerns and tax revenue shortfalls resulting from the weak economy and that competition in this market is increasing.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
401
Additionally, some of the decline in 2003 net sales in the Americas segment may be the result of the operation of the Company’s Retail segment whose net sales, all of which occur within the U.S., increased significantly in the first half of 2003.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
402
Europe Net sales in Europe decreased $27 million or 7% during the second quarter of 2003 as compared to the same quarter in 2002, and decreased $39 million or 5% during the first six months of 2003 as compared to the same period in 2002.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
403
Total Macintosh unit sales in Europe for the three and six-month periods ended March 29, 2003, were down 15% and 10%, respectively.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
404
Europe has experienced weakened demand for Power Macintosh and iMac systems in 2003 and strong demand for PowerBooks, peripherals, and software.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
405
Demand for professionally oriented Macintosh systems was particularly weak in Europe in the first quarter of 2003 compared to the same period in 2002.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
406
Japan Net sales in the Japan segment during the second quarter of 2003 decreased $7 million or 3% compared to the same quarter in 2002, and decreased $51 million or 12% during the first six months of 2003 as compared to the same period in 2002.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
407
Although Japan did experience a sequential increase in net sales and unit sales in the second quarter of 2003 from the first quarter of 58% and 51%, respectively, Japan’s Macintosh unit sales remain significantly below the segment’s historic levels due to current economic conditions that remain particularly negative in...
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
408
Consistent with other geographic operating segments, Japan experienced strong demand for PowerBooks during the second quarter of 2003.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
409
Retail The Company opened two new retail stores early in the second quarter of 2003, bringing the total number of open stores to 53 as of the end of the second quarter of 2003.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
410
This compares to 29 stores as of the end of the same quarter in 2002.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
411
The Retail segment’s net sales grew to $283 million during the first six months of 2003 from $118 million during the same period in 2002, a 140% increase.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
412
Second quarter net sales in 2003 grew 93% from the same quarter in 2002.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
413
Activities of the Retail segment have contributed strongly to the increases in net sales of computer peripherals and software experienced by the Company during 2003.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
414
During the first half of 2003, approximately 42% of the Retail segment’s net sales came from the sale of Apple-branded and third-party peripherals and software.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
415
This compares to 25% for the Company as a whole.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
416
As measured by the Company’s operating segment reporting, the Retail segment lost $4 million during the first six months of 2003 compared to $12 million during the same period in 2002.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
417
This improvement is primarily attributable the segment’s year-over-year increase in net sales.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
418
Expansion of the Retail segment has required and will continue to require a substantial investment in fixed assets and related infrastructure, operating lease commitments, personnel, and other operating expenses.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
419
Capital expenditures associated with the Retail segment since its inception totaled $198 million through the end of fiscal 2002, and totaled $30 million during the first six months of 2003.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
420
As of March 29, 2003, the Retail segment had approximately 1,000 employees and had outstanding operating lease commitments associated with retail store space and related facilities of $305 million.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
421
The Company would incur substantial costs should it choose to terminate its Retail segment or close individual stores.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
422
Such costs could adversely affect the Company’s results of operations and financial condition.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
423
Investment in a new business model such as the Retail segment is inherently risky, particularly in light of the significant investment involved, the current economic climate, and the fixed nature of a substantial portion of the Retail segment’s operating expenses.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
424
Results for this segment are dependent upon a number of risks and uncertainties, some of which are discussed below under the heading “Factors That May Affect Future Results and Financial Condition.” Gross Margin Gross margin for the three and six months ended March 29, 2003 and March 30, 2002 were as follows (in millio...
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
425
The year-over-year decline in gross margin during the first six months of 2003 reflects relatively aggressive pricing beginning in late fiscal 2002 on several Macintosh models and lower sales of relatively higher margin Power Macintosh systems partially offset by a higher mix of higher margin portable products, periphe...
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
426
As noted above, the Company currently expects gross margin as a percent of net sales to be relatively flat in the third quarter of 2003 as compared to the second quarter.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
427
However, the Company’s gross margin and the gross margin of the personal computer industry is expected to remain under pressure throughout fiscal 2003 in light of weak economic conditions, flat demand for personal computers in general, price competition in the PC industry, and potential increases in component pricing.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
428
The foregoing statements regarding the Company’s expected gross margin during the third quarter of 2003, general demand for personal computers, anticipated industry component pricing, and future economic conditions are forward-looking.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
429
Gross margin could differ from anticipated levels because of several factors, including certain of those set forth below in the subsection entitled “Factors That May Affect Future Results and Financial Condition.” There can be no assurance that current gross margins will be maintained, targeted gross margin levels will...
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
430
In general, gross margins and margins on individual products will remain under significant downward pressure due to a variety of factors, including continued industry wide global pricing pressures, increased competition, compressed product life cycles, potential increases in the cost and availability of raw material an...
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
431
In response to these downward pressures, the Company expects it will continue to take pricing actions with respect to its products.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
432
Gross margins could also be affected by the Company’s ability to effectively manage product quality and warranty costs and to stimulate demand for certain of its products.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
433
The Company’s operating strategy and pricing take into account anticipated changes in foreign currency exchange rates over time; however, the Company’s results of operations can be significantly affected in the short-term by fluctuations in exchange rates.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
434
The Company orders components for its products and builds inventory in advance of product shipments.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
435
Because the Company’s markets are volatile and subject to rapid technology and price changes, there is a risk the Company will forecast incorrectly and produce or order from third parties excess or insufficient inventories of particular products or components.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
436
The Company’s operating results and financial condition have been in the past and may in the future be materially adversely affected by the Company’s ability to manage its inventory levels and outstanding purchase commitments and to respond to short-term shifts in customer demand patterns.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
437
Operating Expenses Operating expenses for the three and six months ended March 29, 2003 and March 30, 2002 were as follows (in millions, except for percentages): Research and Development (R&D) Expenditures for research and development increased 7% for both the three and six month periods ending in March of 2003 compare...
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
438
The Company has continued to expand R&D even though its net sales and profitability are under pressure.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
439
The Company has historically relied upon innovation to remain competitive.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
440
The Company’s management believes that maintaining or increasing the pace of innovation and product development is the best way to respond to current economic and market conditions and will better position the Company for future growth when conditions improve.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
441
Selling, General, and Administrative Expense (SG&A) SG&A increased 11% and 7% during the second quarter of 2003 and for the first six months of fiscal 2003, respectively, as compared to the same periods in 2002.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
442
Increased SG&A is primarily the result of increased selling expenses associated with the expanded operations of the Company’s Retail segment partially offset by a decline in discretionary spending on marketing and advertising.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
443
Restructuring Costs During the second quarter of 2003, the Company’s management approved and initiated restructuring actions that resulted in recognition of a total restructuring charge of $2.8 million.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
444
The primary focus of actions taken in the second quarter were for the most part supplemental to actions initiated in the prior two quarters and focused on further headcount reductions in various sales and marketing functions in the Company’s Americas and Europe operating segments and further reductions associated with ...
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
445
The second quarter actions resulted in recognition of severance costs of $2.4 million for termination of 93 employees, 79 of who were terminated prior to the end of the second quarter at a cost of $1.6 million.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
446
During the second quarter, an additional $400,000 was accrued for asset write-offs and lease payments on an abandoned facility in the Americas operating segment.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
447
Once fully implemented, the Company estimates these restructuring actions will reduce quarterly operating expenses by $1.5 million.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
448
During the first quarter of 2003, the Company’s management approved and initiated restructuring actions with a total cost of $24 million that resulted in the termination of operations at the Company-owned manufacturing facility in Singapore, further reductions in headcount resulting from the shift in PowerSchool produc...
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
449
These restructuring actions will ultimately result in the elimination of 260 positions worldwide, 242 of which were eliminated by the end of the second quarter of 2003.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
450
Once fully implemented, the Company estimates these restructuring actions will result in reduced quarterly operating expenses of $6 million.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
451
During the first quarter of 2002, the Company’s management approved and initiated restructuring actions with a total cost of approximately $24 million.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
452
These restructuring actions resulted in the elimination of approximately 425 positions worldwide at a cost of $8 million.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
453
Positions were eliminated primarily in the Company’ operations, information systems, and administrative functions.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
454
In addition, these restructuring actions also included significant changes in the Company’s information systems strategy resulting in termination of equipment leases and cancellation of existing projects and activities.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
455
Related lease and contract cancellation charges totaled $12 million, and charges for asset impairments totaled $4 million.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
456
During the first quarter of 2003, the Company reversed the remaining unused accrual of $600,000.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
457
The first quarter 2002 restructuring actions were primarily related to corporate activity not allocated to operating segments and have eliminated approximately $8.5 million of quarterly operating expenses.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
458
Other Income and Expense Other income and expense for the three and six month periods ended March 29, 2003 and March 30, 2002 was as follows (in millions, except for percentages): Gains and Losses on Non-current Investments During the first quarter of 2003, the Company sold 2,580,000 shares of EarthLink, Inc. (EarthLin...
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
459
During the first quarter of 2002, the Company sold 4.7 million shares of ARM Holdings plc (ARM) stock for both net proceeds and a gain before taxes of $21 million.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
460
During the first quarter of 2002, the Company also sold 250,000 shares of Akamai Technologies, Inc. (Akamai) and 117,000 shares of EarthLink stock for net proceeds of approximately $2 million each and a gain before taxes of $710,000 and $223,000, respectively.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
461
Interest and Other Income, Net Total interest and other income, net decreased $4 million or 15% to $23 million during the second quarter of 2003 compared to the same quarter in 2002 and decreased $9 million or 15% for the first six months of 2003 from the same period in 2002.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
462
These decreases are attributable primarily to declining investment yields on the Company’s cash and short-term investments resulting from lower market interest rates and the closing out of longer-term investments in favor of investments with shorter maturities.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
463
Declines in investment yields were partially offset by gains on the sale of short-term investments.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
464
The Company occasionally sells short-term investments prior to their stated maturities.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
465
As a result of such sales, the Company recognized net gains of $9 million during the second quarter of 2003 and $18 million and $3 million during the first 6 months of fiscal 2003 and 2002, respectively.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
466
The sale of short-term investments during the first half of 2003 was intended to shorten the average maturity of the Company’s investment portfolio based on management’s belief that interest rates are at or near their bottom.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
467
Interest expense consists primarily of interest on the Company’s $300 million aggregate principal amount unsecured notes partially offset by amortization of deferred gains realized in 2002 and 2001 that resulted from the closure of swap positions associated with the unsecured notes.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
468
The unsecured notes, which mature in February of 2004, were sold at 99.925% of par for an effective yield to maturity of 6.51%.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
469
Total deferred gain resulting from the closure of debt swaps of approximately $23 million, $10 million of which remained unamortized as of March 29, 2003, is being amortized over the remaining life of the unsecured notes at a rate of approximately $2.8 million per quarter.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
470
As noted above, the Company currently expects interest and other income, net to decline significantly during the third quarter of 2003 to approximately $15 million as the impact of declining interest rates and the repositioning of the Company’s cash portfolio to shorter-term maturities impact earnings on the Company’s ...
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
471
The Company believes further declines in interest and other income, net following the third quarter of fiscal 2003 are likely.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
472
The foregoing statements are forward-looking.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
473
Interest and other income, net, in the third quarter of 2003 and in subsequent periods and the average maturity of the Company’s investment portfolio could differ from expected levels because of several factors, including certain of those set forth below in the subsection entitled “Factors That May Affect Future Result...
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
474
Provision for Income Taxes The Company’s effective tax rate for the three and six-month periods ended March 29, 2003 was approximately 28%.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
475
The Company’s 2003 effective rate differs from the statutory federal income tax rate of 35% due primarily to certain undistributed foreign earnings for which no U.S. taxes have been provided because such earnings will be indefinitely reinvested outside the U.S. and due to the research and development credit.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
476
The Company currently believes that its effective tax rate for the remainder of fiscal 2003 will be approximately 28%.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
477
The foregoing statement is forward-looking.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
478
The Company’s future tax rate could differ because of several factors, including those set forth below in the subsection entitled “Factors That May Affect Future Results and Financial Condition.” The Company’s actual future tax rate may be impacted by the amount and jurisdiction of foreign profits or any changes to app...
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
479
On April 10, 2003, the Internal Revenue Service (IRS) completed its audit of the Company’s federal income tax returns for the years 1998 through 2000 and proposed certain adjustments.
0001104659-03-009489/full-submission.txt
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20030513
10-Q
480
Certain of these adjustments are being contested through the IRS Appeals Office.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
481
Substantially all IRS audit issues for years prior to 1998 have been resolved.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
482
Management believes that adequate provision has been made for any adjustments that may result from tax examinations.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
483
However, the outcome of tax audits cannot be predicted with certainty.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
484
Should any issues addressed in the Company’s tax audits be resolved in a manner not consistent with management’s expectations, the Company could be required to adjust its provision for income tax in the period such resolution occurs.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
485
Recent Accounting Pronouncements In November 2002, the EITF reached a consensus on Issue No.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
486
00-21, Revenue Arrangements with Multiple Deliverables.
0001104659-03-009489/full-submission.txt
0000320193
20030513
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487
EITF Issue No.
0001104659-03-009489/full-submission.txt
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00-21 provides guidance on how to account for certain arrangements that involve the delivery or performance of multiple products, services and/or rights to use assets.
0001104659-03-009489/full-submission.txt
0000320193
20030513
10-Q
489
The provisions of EITF Issue No.
0001104659-03-009489/full-submission.txt
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00-21 will apply to revenue arrangements entered into in fiscal periods beginning after June 15, 2003.
0001104659-03-009489/full-submission.txt