SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 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): January 27, 2004

 

COHERENT, INC.

(Exact name of registrant as specified in its charter)

 

 

 

TABLE OF CONTENTS

 

	Item 7.		Financial Statements and Exhibits
	Item 12.		Results of Operations and Financial Condition
SIGNATURES
EXHIBIT INDEX
EXHIBIT 99.1

 

2

 

ITEM 7.                  Financial Statements and Exhibits

 

(c)                                            Exhibits

 

Exhibit No.		Description
99.1		Press Release of Coherent, Inc. issued on January 27, 2004

 

ITEM 12.               Results of Operations and Financial Condition

 

On January 27, 2004, Coherent, Inc. (“Coherent”) issued a press release regarding its financial results for quarter ended December 27, 2003.  A copy of the press release is furnished as Exhibit 99.1 to this report.

 

Use of Non-GAAP Financial Information

To supplement our consolidated financial statements presented in accordance with GAAP, Coherent uses non-GAAP measures of operating results, net income and earnings per share, which are adjusted from results based on GAAP to exclude certain expenses.  These non-GAAP adjustments are provided to enhance the user’s overall understanding of our current financial performance and our prospects for the future.  Specifically, we believe the non-GAAP results provide useful information to both management and investors by excluding certain expenses that we believe are not indicative of our core operating results.  In addition, since we have historically reported non-GAAP results to the investment community, we believe the inclusion of non-GAAP numbers provides consistency in our financial reporting.  Further, these non-GAAP results are one of the primary indicators management uses for planning and forecasting in future periods.  The presentation of this additional information is not meant to be considered in isolation or as a substitute for results prepared in accordance with accounting principles generally accepted in the United States.

 

3

 

SIGNATURES

 

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.

 

 

Date:	January 27, 2004
		COHERENT, INC.
		By:	/s/ Helene Simonet
		Helene Simonet
		Executive Vice President and Chief Financial Officer

 

4

 

INDEX TO EXHIBITS

 

Exhibit No.		Description
99.1		Press Release of Coherent, Inc. issued on January 27, 2004

 

5