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0000320193
20060203
10-Q
723
The Company’s professional products, including Power Macintosh and PowerBook systems, software, accessories, and service and support contracts, generally have higher gross margins than the Company’s consumer products, including iMacs, iBooks, iPods, and content from the iTunes Music Store.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
724
A shift in sales mix away from higher margin professional products towards lower margin consumer products could adversely affect the Company’s future gross margin and operating margin percentages.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
725
The Company’s traditional professional customers may choose to buy consumer products, specifically the iMac and iBook, instead of professional products.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
726
Professional users may choose to buy the iMac due to its relative price performance, use of a more powerful Intel microprocessor, and unique design featuring a flat panel screen.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
727
Professional users may also choose to purchase iBooks instead of the Company’s professional-oriented portable products due to their price performance and screen size.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
728
Additionally, significant future growth in iPod sales without corresponding growth in higher margin product sales could also reduce gross margin and operating margin percentages.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
729
The Company expects its quarterly revenue and operating results to fluctuate for a variety of reasons.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
730
The Company’s profit margins vary among its products and its distribution channels.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
731
The Company’s direct sales, primarily through its retail and online stores, generally have higher associated profitability than its indirect sales.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
732
Additionally, the Company’s direct channels have traditionally had more sales of software and higher priced hardware products, which generally have higher gross margins, than its indirect channels.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
733
As a result, the Company’s gross margin and operating margin percentages as well as overall profitability may be adversely impacted as a result of a shift in product, geographic, or channel mix, or new product announcements, including the transition to Intel-based Macintosh computers.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
734
In addition, the Company generally sells more products during the third month of each quarter than it does during either of the first two months, a pattern typical in the personal computer industry.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
735
This sales pattern can produce pressure on the Company’s internal infrastructure during the third month of a quarter and may adversely impact the Company’s ability to predict its financial results accurately.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
736
Furthermore, the Company has typically experienced greater net sales in the first and fourth fiscal quarters compared to other quarters in the fiscal year due to seasonal demand related to the holiday season and the beginning of the school year.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
737
Developments late in a quarter, such as lower-than-anticipated demand for the Company’s products, an internal systems failure, or failure of one of the Company’s key logistics, components suppliers, or manufacturing partners, can have significant adverse impacts on the Company and its results of operations and financia...
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
738
The Company has higher research and development and selling, general and administrative costs, as a percentage of revenue, than many of its competitors.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
739
The Company’s ability to compete successfully and maintain attractive gross margins and revenue growth is heavily dependent upon its ability to ensure a continuing and timely flow of innovative and competitive products and technologies to the marketplace.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
740
As a result, the Company generally incurs higher research and development costs as a percentage of revenue than its competitors who sell personal computers based on other operating systems.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
741
Many of these competitors seek to compete aggressively on price and maintain very low cost structures.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
742
Further, as a result of the expansion of the Company’s Retail segment and costs associated with marketing the Company’s brand including its unique operating system, the Company incurs higher selling costs as a percentage of revenue than many of its competitors.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
743
If the Company is unable to continue to develop and sell innovative new products with attractive gross margins, its results of operations may be materially adversely affected by its operating cost structure.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
744
The Company is exposed to credit risk on its accounts receivable and prepayments related to long-term supply agreements.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
745
This risk is heightened during periods when economic conditions worsen.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
746
The Company distributes its products through third-party computer resellers and retailers and directly to certain educational institutions and commercial customers.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
747
A substantial majority of the Company’s outstanding trade receivables are not covered by collateral or credit insurance.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
748
The Company also has unsecured non-trade receivables from certain of its manufacturing vendors resulting from the sale by the Company of raw material components to these manufacturing vendors who manufacture sub-assemblies or assemble final products for the Company.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
749
In addition, the Company has entered into long-term supply agreements to secure supply of NAND flash-memory and has prepaid a total of $1.25 billion under these agreements.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
750
While the Company has procedures in place to monitor and limit exposure to credit risk on its trade and non-trade receivables as well as long-term prepayments, there can be no assurance that such procedures will be effective in limiting its credit risk and avoiding losses.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
751
Additionally, if the global economy and regional economies fail to improve or continue to deteriorate, it becomes more likely that the Company will incur a material loss or losses as a result of the weakening financial condition of one or more of its customers or manufacturing vendors.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
752
The Company’s success depends largely on its ability to attract and retain key personnel.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
753
Much of the future success of the Company depends on the continued service and availability of skilled personnel, including its Chief Executive Officer, members of its executive team, and those in technical, marketing and staff positions.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
754
Experienced personnel in the information technology industry are in high demand and competition for their talents is intense, especially in the Silicon Valley, where the majority of the Company’s key employees are located.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
755
The Company has relied on its ability to grant stock options as one mechanism for recruiting and retaining this highly skilled talent.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
756
Recent accounting regulations requiring the expensing of stock options have resulted in increased stock-based compensation expense, which may cause the Company to reduce the amount of stock-based awards issued to employees.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
757
There can be no assurance that the Company will continue to successfully attract and retain key personnel.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
758
The Company is subject to risks associated with the selection, availability, and cost of insurance.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
759
The Company has observed rapidly changing conditions in the insurance markets relating to nearly all areas of traditional commercial insurance.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
760
Such conditions have and may continue to result in higher premium costs, higher policy deductibles, lower coverage limits and may also yield possible policy form exclusions.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
761
For some risks, because of cost and/or availability, the Company does not have insurance coverage.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
762
Because the Company retains some portion of its insurable risks, and in some cases self insures completely, unforeseen or catastrophic losses in excess of insured limits may have a material adverse effect on the Company’s results of operations and financial position.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
763
Failure of information technology systems and breaches in the security of data upon which the Company relies could adversely affect the Company’s future operating results.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
764
Information technology system failures and breaches of data security could disrupt the Company’s ability to function in the normal course of business by potentially causing delays or cancellation of customer orders, impeding the manufacture or shipment of products, or resulting in the unintentional disclosure of custom...
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
765
Management has taken steps to address these concerns for its own systems by implementing sophisticated network security and internal control measures.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
766
However, there can be no assurance that a system failure or data security breach of the Company or a third-party vendor will not have a material adverse effect on the Company’s results of operations.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
767
The Company’s business is subject to the risks of international operations.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
768
A large portion of the Company’s revenue is derived from its international operations.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
769
As a result, the Company’s operating results and financial condition could be significantly affected by risks associated with international activities, including economic and labor conditions, political instability, tax laws (including U.S. taxes on foreign subsidiaries), and changes in the value of the U.S. dollar ver...
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
770
The Company’s primary exposure to movements in foreign currency exchange rates relate to non-dollar denominated sales in Europe, Japan, Australia, Canada, and certain parts of Asia and non-dollar denominated operating expenses incurred throughout the world.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
771
Weaknesses in foreign currencies, particularly the Japanese Yen and the Euro, can adversely impact consumer demand for the Company’s products and the U.S. dollar value of the Company’s foreign currency denominated sales.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
772
Conversely, a strengthening in these and other foreign currencies can cause the Company to modify international pricing and affect the value of the Company’s foreign denominated sales, and in some cases, may also increase the cost to the Company of some product components.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
773
Margins on sales of the Company’s products in foreign countries, and on sales of products that include components obtained from foreign suppliers, can be adversely affected by foreign currency exchange rate fluctuations and by international trade regulations, including tariffs and antidumping penalties.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
774
Derivative instruments, such as foreign exchange forward and option positions have been utilized by the Company to hedge exposures to fluctuations in foreign currency exchange rates.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
775
The use of such hedging activities may not offset more than a portion of the adverse financial impact resulting from unfavorable movements in foreign exchange rates.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
776
Further information related to the Company’s global market risks may be found in Part II, Item 7A of the 2005 Form 10-K for the year ended September 24, 2005 under the subheading “Foreign Currency Risk” and may be found in Part II, Item 8 of the 2005 Form 10-K for the year ended September 24, 2005 at Notes 1 and 2 of N...
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
777
The Company is subject to risks associated with environmental regulations.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
778
Production and marketing of products in certain states and countries may subject the Company to environmental and other regulations including, in some instances, the requirement to provide customers the ability to return product at the end of its useful life, and place responsibility for environmentally safe disposal o...
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
779
Such laws and regulations have recently been passed in several jurisdictions in which the Company operates, including various European Union member countries, Japan, and certain states within the U.S.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
780
In the future, these laws could have a material adverse effect on the Company’s results of operations.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
781
Changes in accounting rules could affect the Company’s future operating results.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
782
Financial statements are prepared in accordance with U.S. generally accepted accounting principles.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
783
These principles are subject to interpretation by various governing bodies, including the FASB and the SEC, who create and interpret appropriate accounting standards.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
784
A change from current accounting standards could have a significant effect on the Company’s results of operations.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
785
In December 2004, the FASB issued new guidance that addresses the accounting for share-based payments, SFAS No.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
786
123R, which the Company adopted in the first quarter of 2006.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
787
In the first quarter of 2006, stock-based compensation expense reduced diluted earnings per common share by approximately $0.03.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
788
Although the effect from the adoption of SFAS No.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
789
123R is expected to continue to have a material impact on the Company’s results of operations, future changes to various assumptions used to determine the fair-value of awards issued or the amount and type of equity awards granted create uncertainty as to the amount of future stock-based compensation expense.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
790
Changes in the Company’s tax rates could affect its future results.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
791
The Company’s future effective tax rates could be favorably or unfavorably affected by changes in the mix of earnings in countries with differing statutory tax rates, changes in the valuation of the Company’s deferred tax assets and liabilities, or by changes in tax laws or their interpretation.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
792
In addition, the Company is subject to the continuous examination of its income tax returns by the Internal Revenue Service and other tax authorities.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
793
The Company regularly assesses the likelihood of adverse outcomes resulting from these examinations to determine the adequacy of its provision for income taxes.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
794
There can be no assurance that the outcomes from these continuous examinations will not have an adverse affect on the Company’s results of operations and financial condition.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
795
The Company’s stock price may be volatile.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
796
The Company’s stock has at times experienced substantial price volatility as a result of variations between its actual and anticipated financial results and as a result of announcements by the Company and its competitors.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
797
The stock market has experienced extreme price and volume fluctuations that have affected the market price of many technology companies in ways that may have been unrelated to the operating performance of these companies.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
798
Furthermore, the Company believes its stock price reflects high future growth and profitability expectations.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
799
If the Company fails to meet these expectations its stock price may significantly decline.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
800
These factors, including lack of positive general economic and political conditions and investors’ concerns regarding the credibility of corporate financial reporting and integrity of financial markets, may materially adversely affect the market price of the Company’s stock in the future.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
801
In addition, increases in the Company’s stock price may result in greater dilution of earnings per share.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
802
For a discussion of these and other factors affecting the Company’s future results and financial condition, see Item 7, “Management’s Discussion and Analysis - Factors That May Affect Future Results and Financial Condition” and Item 1, “Business” in the Company’s 2005 Form 10-K.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
803
Item 3.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
804
Quantitative and Qualitative Disclosures About Market Risk The Company’s market risk profile has not changed significantly from that described in the 2005 Form 10-K. Interest Rate and Foreign Currency Risk Management The Company regularly reviews its foreign exchange forward and option positions and its interest rate s...
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
805
However, given the effective horizons of the Company’s risk management activities and the anticipatory nature of the exposures, there can be no assurance the hedges will offset more than a portion of the financial impact resulting from movements in either foreign exchange or interest rates.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
806
In addition, the timing of the accounting for recognition of gains and losses related to mark-to-market instruments for any given period may not coincide with the timing of gains and losses related to the underlying economic exposures and, therefore, may adversely affect the Company’s operating results and financial po...
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
807
Interest Rate Risk While the Company is exposed to interest rate fluctuations in many of the world’s leading industrialized countries, the Company’s interest income and expense is most sensitive to fluctuations in the general level of U.S. interest rates.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
808
In this regard, changes in U.S. interest rates affect the interest earned on the Company’s cash, cash equivalents, and short-term investments as well as costs associated with foreign currency hedges.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
809
The Company’s short-term investment policy and strategy is to ensure the preservation of capital, meet liquidity requirements, and optimize return in light of the current credit and interest rate environment.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
810
The Company benchmarks its performance by utilizing external money managers to manage a small portion of the aggregate investment portfolio.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
811
The external managers adhere to the Company’s investment policies and also provide occasional research and market information that supplements internal research used to make credit decisions in the investment process.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
812
The Company’s exposure to market risk for changes in interest rates relates primarily to the Company’s investment portfolio.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
813
The Company places its short-term investments in highly liquid securities issued by high credit quality issuers and, by policy, limits the amount of credit exposure to any one issuer.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
814
The Company’s general policy is to limit the risk of principal loss and ensure the safety of invested funds by limiting market and credit risk.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
815
All highly liquid investments with maturities of three months or less are classified as cash equivalents; highly liquid investments with maturities greater than three months are classified as short-term investments.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
816
As of December 31, 2005, approximately $172 million of the Company’s short-term investments had underlying maturities ranging from one to five years.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
817
The remainder all had underlying maturities between three and 12 months.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
818
The Company may sell its investments prior to their stated maturities for strategic purposes, in anticipation of credit deterioration, or for duration management.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
819
The Company recognized no material net gains or losses during the first quarter of 2006 or 2005 related to such sales.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
820
Foreign Currency Risk In general, the Company is a net receiver of currencies other than the U.S. dollar.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
821
Accordingly, changes in exchange rates, and in particular a strengthening of the U.S. dollar, may negatively affect the Company’s net sales and gross margins as expressed in U.S. dollars.
0001104659-06-005910/full-submission.txt
0000320193
20060203
10-Q
822
There is also a risk that the Company will have to adjust local currency product pricing due to competitive pressures when there has been significant volatility in foreign currency exchange rates.
0001104659-06-005910/full-submission.txt