戴尔科技Dell Technologies Inc.（DELL）2026财年第三季度财报「NYSE」（英文版）（51页）.pdf

1、Copyright Dell Inc.All Rights Reserved.1Q3 FY26 Performance ReviewN O V E M B E R 2 5,2 0 2 5Copyright Dell Inc.All Rights Reserved.2DisclosuresSPIN-OFF OF VMWARE,INC.On November 1,2021,Dell Technologies Ipleted its spin-off of VMware,Inc.In accordance with applicable accounting guidance,the results

2、 of VMware,Inc.,excluding Dells resale of VMware,Inc.offerings,have been presented as discontinued operations and therefore excluded from continuing operations for all periods prior to the spin-off.The results of Dells resale of VMware,Inc.s(now known as VMware LLC)standalone offerings are classifie

3、d within Corporate and other,which does not meet the definition of a reportable segment.The Consolidated Statements of Cash Flows have not been recast to reflect the operating cash flows of VMware,Inc.as discontinued operations.Except as noted,this presentation is consistent with the foregoing accou

4、nting guidance.REVISIONS OF PRIOR PERIOD FINANCIAL RESULTS As previously reported,during the fourth quarter of fiscal 2025,Dell Technologies discovered accumulated credits from certain suppliers that were not recorded or not recorded in the correct period in its previously reported financial results

5、.Dell Technologies initiated an investigation that indicated that the credits resulted from the actions of certain procurement employees that support a limited number of suppliers,which affected the Client Solutions Group segment.Dell Technologies has revised its prior period financial statements to

6、 correct for the overstatement of cost of goods sold in its Consolidated Statements of Income,net of the related income tax effect,and the corresponding amounts impacting the Consolidated Statements of Financial Position during the fiscal 2024 and fiscal 2025 interim periods and for the fiscal year