SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported): May 31, 2005
Eastman Kodak Company
(Exact name of registrant as specified in charter)
New Jersey 1-87 16-0417150
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
343 State Street,
Rochester, New York 14650
(Address of Principal Executive Office) (Zip Code)
Registrant's telephone number, including area code (585) 724-4000
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Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:
|_| Written communications pursuant to Rule 425 under the Securities Act (17
CFR 230.425)
|_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
|_| Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
|_| Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
Item 2.02. Results of Operations and Financial Condition
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On May 31, 2005, Eastman Kodak Company issued a press release announcing the
filing of revised quarterly reports for 2004. A copy of the press release is
attached as Exhibit 99.1 to this report.
Within the Company's press release, the Company presents certain non-GAAP
financial measures including "Operational net earnings," "Earnings on an
operational basis," "Earnings from continuing operations, excluding
non-operational items" (and the line items comprising earnings from continuing
operations on an operational basis), which have a directly comparable GAAP
financial measure. The Company believes that these measures represent important
internal measures of performance. Accordingly, where these non-GAAP measures are
provided, it is done so that investors have the same financial data that
management uses with the belief that it will assist the investment community in
properly assessing the underlying performance of the Company on a year-over-year
and quarter-sequential basis. Whenever such information is presented, the
Company has complied with the provisions of the rules under Regulation G and
Item 2.02 of Form 8-K. The specific reasons, in addition to the reasons
described above, why the Company's management believes that the presentation of
the non-GAAP financial measures provides useful information to investors
regarding Kodak's results of operations are as follows:
Earnings from continuing operations, excluding non-operational items - The
Company's management believes that presenting earnings from continuing
operations, excluding non-operational items/focused cost reductions, is an
important additional measure of performance that can be used for comparing
results between reporting periods. These operating measures represent the
principle internal measures of performance, and form the basis of internal
management performance expectations and incentive compensation.
Item 9.01. Financial Statements and Exhibits
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(c) Exhibits
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Exhibit 99.1 Press release issued May 31, 2005 Furnished with
regarding revised quarterly financial this document
reports for 2004
SIGNATURES
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Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
EASTMAN KODAK COMPANY
By: /s/ Richard G. Brown, Jr.
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Name: Richard G. Brown, Jr.
Title: Controller
Date: May 31, 2005
EXHIBIT INDEX
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Exhibit No. Description
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99.1 Press release issued May 31, 2005 regarding revised quarterly
financial reports for 2004.