RadNet Reports Second Quarter Financial Results
Dr. Howard Berger, President and Chief Executive Officer of RadNet, commented, “I am very pleased with our operational results this quarter and the improvements we are making to our business. Normalizing our results for the one-time non-cash gains and losses in the quarter related to our New York acquisitions, our business produced double digit revenue growth, positive same store procedural growth for the ninth quarter in a row and higher EBITDA and Earnings as compared with last year’s second quarter. Additionally, sequentially from our first quarter of this year, our EBITDA increased almost 30%, raising EBITDA margins from 12.5% in the first quarter to 15.6% in the second quarter of 2016.”
Dr. Berger continued, “I’m excited about the opportunities we have in front of us to continue to expand and improve our business organically, particularly our ability to leverage best practices of the most successful aspects of our business on the east and west coasts. For example, we are pursuing several new health system partnerships on the west coast, a business model that has traditionally been a strength of our east coast operations, and we are looking to expand existing joint ventures on the east coast. During the quarter, we announced and commenced operations with our first California health system partnership with Dignity Health in the city of Glendale. This announcement and other initiatives we are working on in California with our Breastlink and oncology capabilities have created keen interest from other prominent health systems. We are more encouraged than ever that the joint venture partnership model that we’ve successfully demonstrated in the mid-Atlantic and New Jersey marketplaces will become more prominent for our west coast operations in the coming quarters.”
Dr. Berger added, “Another example of the sharing of best practices between our east and west coast operations is the opportunity to bring capitation and risk-based contracting outside of our California marketplace, where it has been such an integral aspect of how we’ve successfully grown our business. Diagnostic Imaging Group, which we acquired last year, had a small risk-based component of its business. With the combination of DIG’s assets with our other significant New York metropolitan operations which include Lenox Hill Radiology, New York Radiology Partners and our Mid-Rockland Imaging centers, we have begun to initiate meaningful conversations with medical groups on the east coast interested in our risk-based exclusive network contracting capabilities. I’m more confident than ever that this will be the successful model of the post-Affordable Care Act era, and that RadNet will be the first imaging center company to meaningfully align with major capitated medical groups, health systems and Accountable Care Organizations across all of our target markets. We expect to be in a position to discuss these opportunities more meaningfully before year end.”
“From a financial perspective, we’ve never been in a stronger position to grow our business. We completed the refinancing of our senior debt facilities on July 1st, where we lengthened the maturities on our debt to 2023 (in the case of our first lien term loan) and 2021 in the case of our senior revolving credit facility. At the same time, we availed ourselves of additional operating flexibility to continue to grow our business and pursue the types of opportunities for expansion that we envision will be available to us over the next several years. We believe that securing our capital structure in a low interest rate environment was prudent and allows us to focus on operations without having concern about risks associated with the capital markets in years to come,” finished Dr. Berger.
Second Quarter Financial Results
For the second quarter of 2016, RadNet reported Adjusted Revenue of $224.6 million, after adding back $6.1 million of one-time non-cash working capital adjustments related to New York acquisitions which served to lower GAAP Revenue by such an amount during the quarter. Adjusted EBITDA(1) for the second quarter was $35.1 million. Adjusted Revenue increased $20.3 million (or 10.0%) and Adjusted EBITDA(1) increased $1.6 million (or 4.7%) from the second quarter of last year.
For the second quarter, RadNet reported Adjusted Net Income of $4.4 million, which is modified by removing certain tax effected non-cash items including (i) the $6.1 million of working capital adjustments mentioned above; (ii) a $5.0 million settlement gain on the return of common stock relating to the acquisition of Diagnostic Imaging Group; and (iii) a $221,000 one-time adjustment to depreciation in conjunction with the finalization of the purchase price allocation related to the Diagnostic Imaging Group acquisition. Adjusted Net Income increased $987,000 over the second quarter of 2015.
Per share Adjusted Net Income for the second quarter was $0.09, compared to per share Adjusted Net Income in the second quarter of 2015 of $0.08 (based upon a weighted average number of diluted shares outstanding of 46.9 million and 44.7 million for these periods in 2016 and 2015, respectively).
Affecting Net Income in the second quarter of 2016 were certain non-cash expenses and non-recurring items including: $5.0 million settlement gain related to the return of common stock in connection with our acquisition of Diagnostic Imaging Group; $6.1 million charge to Revenue related to working capital adjustments also pertaining to acquisitions we completed in New York; $221,000 of one-time depreciation expense related to the finalization of the purchase price allocation related to the Diagnostic Imaging Group acquisition; $1.0 million of non-cash employee stock compensation expense resulting from the vesting of certain options and restricted stock; $173,000 of severance paid in connection with headcount reductions related to cost savings initiatives; $441,000 loss on the sale of certain capital equipment; and $1.4 million of non-cash amortization of deferred financing costs and discount on debt issuances.
For the second quarter of 2016, as compared with the prior year’s second quarter, MRI volume increased 7.5%, CT volume increased 8.9% and PET/CT volume increased 4.8%. Overall volume, taking into account routine imaging exams, inclusive of x-ray, ultrasound, mammography and other exams, increased 9.6% over the prior year’s second quarter. On a same-center basis, including only those centers which were part of RadNet for both the second quarters of 2016 and 2015, MRI volume increased 3.0%, CT volume increased 4.4% and PET/CT volume increased 1.3%.Overall same-center volume, taking into account routine imaging exams, inclusive of x-ray, ultrasound, mammography and other exams, increased 0.4% over the prior year’s same quarter.
Six Month Financial Results
For the six months ended June 30, 2016, RadNet reported Adjusted Revenue of $441.0 million, after adding back $6.1 million of one-time non-cash working capital adjustments related to NY acquisitions which served to lower GAAP Revenue by such an amount during the six month period. Adjusted EBITDA(1) for the six month period in 2016 was $62.2 million. Adjusted Revenue increased $55.4 million (or 14.4%) and Adjusted EBITDA(1) increased $8.5 million (or 15.8%) from the same six month period last year.
For the six month period in 2016, RadNet reported Adjusted Net Income of $2.6 million, which is modified by removing certain tax effected non-cash items including (i) the $6.1 million of working capital adjustments mentioned above; (ii) a $5.0 million settlement gain on the return of common stock relating to the acquisition of Diagnostic Imaging Group; and (iii) a $110,000 one-time adjustment to depreciation in conjunction with the finalization of the purchase price allocation related to the Diagnostic Imaging Group acquisition.
Adjusted Net Income increased $3.8 million over the six month period of 2015. Per share Adjusted Net Income for the six month period in 2016 was $0.06, compared to per share Adjusted Net Loss in the prior year’s same period of $(0.03) (based upon a weighted average number of diluted shares outstanding of 47.0 million and 43.1 million for these periods in 2016 and 2015, respectively).
Affecting operating results in the six months ended June 30, 2016 were certain non-cash expenses and non-recurring items including: $5.0 million settlement gain related to the return of common stock in connection with the acquisition of Diagnostic Imaging Group; $6.1 million charge to Revenue related to a working capital adjustment also pertaining to acquisitions we completed in New York; $110,000 of one-time depreciation expense related to the finalization of the purchase price allocation related to the Diagnostic Imaging Group acquisition; $3.8 million of non-cash employee stock compensation expense resulting from the vesting of certain options and restricted stock; $340,000 of severance paid in connection with headcount reductions related to cost savings initiatives; $441,000 loss on the sale of certain capital equipment; and $2.7 million of non-cash amortization of deferred financing costs and discount on debt issuances.
2016 Guidance Update
RadNet reaffirms its previously announced 2016 guidance ranges as follows:
Total Net Revenue (a) | $870 million - $910 million | |
Adjusted EBITDA(1) | $130 million - $140 million | |
Capital Expenditures (b) | $50 million - $55 million | |
Cash Interest Expense | $37 million - $40 million | |
Free Cash Flow Generation (c) | $40 million - $50 million |
(a) Note the change from prior years. This metric is now presented after the subtraction of bad debt.
(b) Net of proceeds from the sale of equipment, imaging centers and joint venture interests. Represents an increase of $5 million from originally announced guidance range.
(c) Defined by the Company as Adjusted EBITDA(1) less total capital expenditures and cash paid for interest.
Dr. Berger added, “We are on track to meet our guidance ranges for the year. All ranges remain unchanged from what we announced earlier in the year with the exception of increasing our targeted capital expenditure range by $5 million. This increase is to fund a replacement program of our computed radiography (CR x-ray) scanners to provide them with digital wireless transmitting capabilities. This will improve quality, lower labor costs and comply with a new CMS ruling which would otherwise lower our x-ray reimbursement from traditional CR systems beginning in 2018.”
Regulation G: GAAP and Non-GAAP Financial Information
This release contains certain financial information not reported in accordance with GAAP. The Company uses both GAAP and non-GAAP metrics to measure its financial results. The Company believes that, in addition to GAAP metrics, these non-GAAP metrics assist the Company in measuring its cash-based performance. The Company believes this information is useful to investors and other interested parties because it removes unusual and nonrecurring charges that occur in the affected period and provides a basis for measuring the Company's financial condition against other quarters. Such information should not be considered as a substitute for any measures calculated in accordance with GAAP, and may not be comparable to other similarly titled measures of other companies. Non-GAAP financial measures should not be considered in isolation from, or as a substitute for, financial information prepared in accordance with GAAP. Reconciliation of this information to the most comparable GAAP measures is included in this release in the tables which follow.
About RadNet, Inc.
RadNet, Inc. is the leading national provider of freestanding, fixed-site diagnostic imaging services in the United States based on the number of locations and annual imaging revenue. RadNet has a network of 310 owned and/or operated outpatient imaging centers. RadNet's core markets include California, Maryland, Delaware, New Jersey, New York and Rhode Island. In addition, RadNet provides radiology information technology solutions, teleradiology professional services and other related products and services to customers in the diagnostic imaging industry. Together with affiliated radiologists, and inclusive of full-time and per diem employees and technicians, RadNet has a total of approximately 7,300 employees.
Forward Looking Statements
This press release contains forward-looking statements within the meaning of the U.S. Private Securities Litigation Reform Act of 1995. Specifically, statements concerning successfully integrating acquired operations, successfully achieving 2015 financial guidance, achieving cost savings, successfully developing and integrating new lines of business, continuing to grow its business by generating patient referrals and contracts with radiology practices, and receiving third-party reimbursement for diagnostic imaging services, are forward-looking statements within the meaning of the Safe Harbor. Forward-looking statements are based on management's current, preliminary expectations and are subject to risks and uncertainties, which may cause the Company's actual results to differ materially from the statements contained herein. Further information on potential risk factors that could affect RadNet's business and its financial results are detailed in its most recent Annual Report on Form 10-K, as filed with the Securities and Exchange Commission. Undue reliance should not be placed on forward-looking statements, especially guidance on future financial performance, which speaks only as of the date they are made. RadNet undertakes no obligation to update publicly any forward-looking statements to reflect new information, events or circumstances after the date they were made, or to reflect the occurrence of unanticipated events.
RADNET, INC. AND SUBSIDIARIES | ||||||||||||||
CONDENSED CONSOLIDATED BALANCE SHEETS | ||||||||||||||
(IN THOUSANDS EXCEPT SHARE AND PER SHARE DATA) | ||||||||||||||
June 30, | December 31, | |||||||||||||
2016 | 2015 | |||||||||||||
(unaudited) | ||||||||||||||
ASSETS | ||||||||||||||
CURRENT ASSETS | ||||||||||||||
Cash and cash equivalents | $ | 433 | $ | 446 | ||||||||||
Accounts receivable, net | 165,086 | 162,843 | ||||||||||||
Current portion of deferred tax assets | 22,278 | 22,279 | ||||||||||||
Due from affiliates | 4,273 | 4,815 | ||||||||||||
Prepaid expenses and other current assets | 30,511 | 38,986 | ||||||||||||
Total current assets | 222,581 | 229,369 | ||||||||||||
PROPERTY AND EQUIPMENT, NET | 250,426 | 256,722 | ||||||||||||
OTHER ASSETS | ||||||||||||||
Goodwill | 240,520 | 239,408 | ||||||||||||
Other intangible assets | 44,032 | 45,253 | ||||||||||||
Deferred financing costs | 2,012 | 2,841 | ||||||||||||
Investment in joint ventures | 39,483 | 33,584 | ||||||||||||
Deferred tax assets, net of current portion | 24,352 | 24,685 | ||||||||||||
Deposits and other | 4,935 | 4,565 | ||||||||||||
Total assets | $ | 828,341 | $ | 836,427 | ||||||||||
LIABILITIES AND EQUITY | ||||||||||||||
CURRENT LIABILITIES | ||||||||||||||
Accounts payable, accrued expenses and other | $ | 108,075 | $ | 113,813 | ||||||||||
Due to affiliates | 8,545 | 6,564 | ||||||||||||
Deferred revenue | 1,599 | 1,598 | ||||||||||||
Current portion of notes payable | 21,609 | 22,383 | ||||||||||||
Current portion of deferred rent | 2,551 | 2,563 | ||||||||||||
Current portion of obligations under capital leases | 7,713 | 10,038 | ||||||||||||
Total current liabilities | 150,092 | 156,959 | ||||||||||||
LONG-TERM LIABILITIES | ||||||||||||||
Deferred rent, net of current portion | 27,929 | 26,865 | ||||||||||||
Line of credit | 13,800 | - | ||||||||||||
Notes payable, net of current portion | 589,177 | 599,914 | ||||||||||||
Obligations under capital lease, net of current portion | 4,710 | 6,385 | ||||||||||||
Other non-current liabilities | 5,667 | 9,843 | ||||||||||||
Total liabilities | 791,375 | 799,966 | ||||||||||||
EQUITY | ||||||||||||||
RadNet, Inc. stockholders' equity: | ||||||||||||||
Common stock - $.0001 par value, 200,000,000 shares authorized; | ||||||||||||||
46,432,404 and 46,281,189 shares issued and outstanding at | ||||||||||||||
June 30, 2016 and December 31, 2015, respectively | 4 | 4 | ||||||||||||
Additional paid-in-capital | 196,026 | 197,297 | ||||||||||||
Accumulated other comprehensive loss | (169 | ) | (153 | ) | ||||||||||
Accumulated deficit | (162,669 | ) | (164,571 | ) | ||||||||||
Total RadNet, Inc.'s stockholders' equity | 33,192 | 32,577 | ||||||||||||
Noncontrolling interests | 3,774 | 3,884 | ||||||||||||
Total equity | 36,966 | 36,461 | ||||||||||||
Total liabilities and equity | $ | 828,341 | $ | 836,427 |
RADNET, INC. AND SUBSIDIARIES | ||||||||||||||||||||||
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS | ||||||||||||||||||||||
(IN THOUSANDS EXCEPT SHARE DATA) | ||||||||||||||||||||||
(unaudited) | ||||||||||||||||||||||
Three Months Ended | Six Months Ended | |||||||||||||||||||||
June 30, | June 30, | |||||||||||||||||||||
2016 | 2015 | 2016 | 2015 | |||||||||||||||||||
NET REVENUE | ||||||||||||||||||||||
Service fee revenue, net of contractual allowances and discounts | $ | 203,759 | $ | 188,403 | $ | 404,601 | $ | 353,433 | ||||||||||||||
Provision for bad debts | (12,326 | ) | (8,387 | ) | (22,630 | ) | (15,862 | ) | ||||||||||||||
Net service fee revenue | 191,433 | 180,016 | 381,971 | 337,571 | ||||||||||||||||||
Revenue under capitation arrangements | 27,132 | 24,273 | 52,982 | 47,985 | ||||||||||||||||||
Total net revenue | 218,565 | 204,289 | 434,953 | 385,556 | ||||||||||||||||||
OPERATING EXPENSES | ||||||||||||||||||||||
Cost of operations, excluding depreciation and amortization | 194,062 | 175,796 | 390,888 | 344,717 | ||||||||||||||||||
Depreciation and amortization | 15,811 | 14,941 | 32,223 | 29,235 | ||||||||||||||||||
Loss on sale and disposal of equipment | 441 | 74 | 441 | 36 | ||||||||||||||||||
Severance costs | 173 | 94 | 340 | 130 | ||||||||||||||||||
Total operating expenses | 210,487 | 190,905 | 423,892 | 374,118 | ||||||||||||||||||
INCOME FROM OPERATIONS | 8,078 | 13,384 | 11,061 | 11,438 | ||||||||||||||||||
OTHER INCOME AND EXPENSES | ||||||||||||||||||||||
Interest expense | 10,745 | 10,423 | 21,426 | 20,419 | ||||||||||||||||||
Meaningful use incentive | - | - | (2,808 | ) | (3,270 | ) | ||||||||||||||||
Equity in earnings of joint ventures | (3,274 | ) | (3,207 | ) | (5,553 | ) | (4,309 | ) | ||||||||||||||
Gain on sale of imaging centers | - | - | - | - | ||||||||||||||||||
Gain from return of common stock | (5,032 | ) | - | (5,032 | ) | - | ||||||||||||||||
Loss on early extinguishment of Senior Notes | - | - | - | - | ||||||||||||||||||
Other expenses | 4 | 413 | 6 | 410 | ||||||||||||||||||
Total other expenses | 2,443 | 7,629 | 8,039 | 13,250 | ||||||||||||||||||
INCOME (LOSS) BEFORE INCOME TAXES | 5,635 | 5,755 | 3,022 | (1,812 | ) | |||||||||||||||||
(Provision for) benefit from income taxes | (2,253 | ) | (2,192 | ) | (1,073 | ) | 899 | |||||||||||||||
NET INCOME (LOSS) | 3,382 | 3,563 | 1,949 | (913 | ) | |||||||||||||||||
Net (loss) income attributable to noncontrolling interests | (243 | ) | 168 | 47 | 246 | |||||||||||||||||
NET INCOME (LOSS) ATTRIBUTABLE TO RADNET, INC. | ||||||||||||||||||||||
COMMON STOCKHOLDERS | $ | 3,625 | $ | 3,395 | $ | 1,902 | $ | (1,159 | ) | |||||||||||||
BASIC NET INCOME (LOSS) PER SHARE | ||||||||||||||||||||||
ATTRIBUTABLE TO RADNET, INC. COMMON STOCKHOLDERS | $ | 0.08 | $ | 0.08 | $ | 0.04 | $ | (0.03 | ) | |||||||||||||
DILUTED NET INCOME (LOSS) PER SHARE | ||||||||||||||||||||||
ATTRIBUTABLE TO RADNET, INC. COMMON STOCKHOLDERS | $ | 0.08 | $ | 0.08 | $ | 0.04 | $ | (0.03 | ) | |||||||||||||
WEIGHTED AVERAGE SHARES OUTSTANDING | ||||||||||||||||||||||
Basic | 46,558,944 | 43,370,024 | 46,576,631 | 43,059,686 | ||||||||||||||||||
Diluted | 46,882,383 | 44,685,599 | 46,960,226 | 43,059,686 |
RADNET, INC. AND SUBSIDIARIES | |||||||||||||||
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS | |||||||||||||||
(IN THOUSANDS) | |||||||||||||||
(unaudited) | |||||||||||||||
Six Months Ended June 30, | |||||||||||||||
2016 | 2015 | ||||||||||||||
CASH FLOWS FROM OPERATING ACTIVITIES | |||||||||||||||
Net income (loss) | $ | 1,949 | $ | (913 | ) | ||||||||||
Adjustments to reconcile net income (loss) | |||||||||||||||
to net cash provided by operating activities: | |||||||||||||||
Depreciation and amortization | 32,223 | 29,235 | |||||||||||||
Provision for bad debts | 22,630 | 15,862 | |||||||||||||
Gain from return of common stock | (5,032 | ) | - | ||||||||||||
Equity in earnings of joint ventures | (5,553 | ) | (4,309 | ) | |||||||||||
Distributions from joint ventures | 2,098 | 6,195 | |||||||||||||
Amortization and write off of deferred financing costs and loan discount | 2,738 | 2,631 | |||||||||||||
Loss on sale and disposal of equipment | 441 | 36 | |||||||||||||
Stock-based compensation | 3,761 | 5,571 | |||||||||||||
Changes in operating assets and liabilities, net of assets | |||||||||||||||
acquired and liabilities assumed in purchase transactions: | |||||||||||||||
Accounts receivable | (24,873 | ) | (19,368 | ) | |||||||||||
Other current assets | 8,454 | (3,058 | ) | ||||||||||||
Other assets | 220 | (3,687 | ) | ||||||||||||
Deferred taxes | 333 | (1,854 | ) | ||||||||||||
Deferred rent | 1,052 | 4,602 | |||||||||||||
Deferred revenue | - | (564 | ) | ||||||||||||
Accounts payable, accrued expenses and other | 10,983 | (2,423 | ) | ||||||||||||
Net cash provided by operating activities | 51,424 | 27,956 | |||||||||||||
CASH FLOWS FROM INVESTING ACTIVITIES | |||||||||||||||
Purchase of imaging facilities | (6,603 | ) | (34,407 | ) | |||||||||||
Purchase of property and equipment | (40,267 | ) | (31,649 | ) | |||||||||||
Proceeds from sale of equipment | 63 | 205 | |||||||||||||
Cash distribution from existing JV partner | 994 | - | |||||||||||||
Equity contributions in existing and purchase of interest in joint ventures | (734 | ) | (265 | ) | |||||||||||
Net cash used in investing activities | (46,547 | ) | (66,116 | ) | |||||||||||
CASH FLOWS FROM FINANCING ACTIVITIES | |||||||||||||||
Principal payments on notes and leases payable | (6,310 | ) | (3,969 | ) | |||||||||||
Proceeds from borrowings | - | 74,401 | |||||||||||||
Payments on Term Loan Debt | (12,357 | ) | (11,369 | ) | |||||||||||
Deferred financing costs | - | (531 | ) | ||||||||||||
Net proceeds on revolving credit facility | 13,800 | (15,300 | ) | ||||||||||||
Distributions paid to noncontrolling interests | (157 | ) | (613 | ) | |||||||||||
Proceeds from issuance of common stock upon exercise of options/warrants | 150 | 594 | |||||||||||||
Net cash (used in) provided by financing activities | (4,874 | ) | 43,213 | ||||||||||||
EFFECT OF EXCHANGE RATE CHANGES ON CASH | (16 | ) | (41 | ) | |||||||||||
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS | (13 | ) | 5,012 | ||||||||||||
CASH AND CASH EQUIVALENTS, beginning of period | 446 | 307 | |||||||||||||
CASH AND CASH EQUIVALENTS, end of period | $ | 433 | $ | 5,319 | |||||||||||
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION | |||||||||||||||
Cash paid during the period for interest | $ | 18,545 | $ | 18,283 |
Footnotes
(1) The Company defines Adjusted EBITDA as earnings before interest, taxes, depreciation and amortization, each from continuing operations and adjusted for losses or gains on the sale of equipment, other income or loss, debt extinguishments and non-cash equity compensation. Adjusted EBITDA includes equity earnings in unconsolidated operations and subtracts allocations of earnings to non-controlling interests in subsidiaries, and is adjusted for non-cash or extraordinary and one-time events taken place during the period.
Adjusted EBITDA is reconciled to its nearest comparable GAAP financial measure. Adjusted EBITDA is a non-GAAP financial measure used as analytical indicator by RadNet management and the healthcare industry to assess business performance, and is a measure of leverage capacity and ability to service debt. Adjusted EBITDA should not be considered a measure of financial performance under GAAP, and the items excluded from Adjusted EBITDA should not be considered in isolation or as alternatives to net income, cash flows generated by operating, investing or financing activities or other financial statement data presented in the consolidated financial statements as an indicator of financial performance or liquidity. As Adjusted EBITDA is not a measurement determined in accordance with GAAP and is therefore susceptible to varying methods of calculation, this metric, as presented, may not be comparable to other similarly titled measures of other companies.
(2) As noted above, the Company defines Free Cash Flow as Adjusted EBITDA less total Capital Expenditures (whether completed with cash or financed) and Cash Interest paid. Free Cash Flow is a non-GAAP financial measure. The Company uses Free Cash Flow because the Company believes it provides useful information for investors and management because it measures our capacity to generate cash from our operating activities. Free Cash Flow does not represent total cash flow since it does not include the cash flows generated by or used in financing activities. In addition, our definition of Free Cash Flow may differ from definitions used by other companies.
Free Cash Flow should not be considered a measure of financial performance under GAAP, and the items excluded from Adjusted EBITDA should not be considered in isolation or as alternatives to net income, cash flows generated by operating, investing or financing activities or other financial statement data presented in the consolidated financial statements as an indicator of financial performance or liquidity. As Adjusted EBITDA is not a measurement determined in accordance with GAAP and is therefore susceptible to varying methods of calculation, this metric, as presented, may not be comparable to other similarly titled measures of other companies.
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