FLEX LTD. Files Q2 FY25 10-Q

Ticker: FLEX · Form: 10-Q · Filed: Oct 31, 2024 · CIK: 866374

Sentiment: neutral

Topics: 10-Q, financials, quarterly-report

TL;DR

Flex Ltd. 10-Q filed for Q2 FY25. Financials updated.

AI Summary

FLEX LTD. filed its 10-Q for the period ending September 27, 2024. The company, formerly known as Flextronics International Ltd., is based in Singapore and operates in the Printed Circuit Boards industry. The filing covers financial information for the second quarter of fiscal year 2025.

Why It Matters

This filing provides investors with an update on Flex Ltd.'s financial performance and position for the second quarter of fiscal year 2025, crucial for understanding ongoing business operations and future outlook.

Risk Assessment

Risk Level: low — This is a routine quarterly financial filing (10-Q) and does not inherently present new risks.

Key Players & Entities

FAQ

What is the reporting period for this 10-Q filing?

The reporting period for this 10-Q filing is September 27, 2024.

When was this 10-Q filed with the SEC?

This 10-Q was filed on October 31, 2024.

What was Flex Ltd. formerly known as?

Flex Ltd. was formerly known as Flextronics International Ltd.

What is the Standard Industrial Classification (SIC) code for Flex Ltd.?

The SIC code for Flex Ltd. is 3672, which corresponds to Printed Circuit Boards.

What is the fiscal year end for Flex Ltd.?

The fiscal year end for Flex Ltd. is March 31.

Filing Stats: 4,659 words · 19 min read · ~16 pages · Grade level 16.8 · Accepted 2024-10-31 16:05:04

Filing Documents

FINANCIAL INFORMATION

PART I. FINANCIAL INFORMATION Item 1.

Financial Statements

Financial Statements 3 Report of Independent Registered Public Accounting Firm 3 Condensed Consolidated Balance Sheets (unaudited) — September 27, 2024 and March 31, 2024 4 Condensed Consolidated Statements of Operations (unaudited) — Three-Month and Six-Month Periods Ended September 27, 2024 and September 29, 2023 5 Condensed Consolidated Statements of Comprehensive Income (unaudited) — Three-Month and Six-Month Periods Ended September 27, 2024 and September 29, 2023 6 Condensed Consolidated Statements of Noncontrolling Interest and Shareholders' Equity (unaudited) — Three-Month and Six-Month Periods Ended September 27, 2024 and September 29, 2023 7 Condensed Consolidated Statements of Cash Flows (unaudited) — Six-Month Periods Ended September 27, 2024 and September 29, 2023 9 Notes to Condensed Consolidated Financial Statements (unaudited) 10 Item 2.

Management's Discussion and Analysis of Financial Condition and Results of Operations

Management's Discussion and Analysis of Financial Condition and Results of Operations 26 Item 3.

Quantitative and Qualitative Disclosures About Market Risk

Quantitative and Qualitative Disclosures About Market Risk 35 Item 4.

Controls and Procedures

Controls and Procedures 35

OTHER INFORMATION

PART II. OTHER INFORMATION Item 1.

Legal Proceedings

Legal Proceedings 37 Item 1A.

Risk Factors

Risk Factors 37 Item 2. Unregistered Sales of Equity Securities a nd Use of Proceeds 37 Item 3. Defaults Upon Senior Securities 38 Item 4. Mine Safety Disclosures 38 Item 5. Other Information 38 Item 6. Exhibits 39

Signatures

Signatures 40 2 Table of Contents

FINANCIAL INFORMATION

PART I. FINANCIAL INFORMATION

FINANCIAL STATEMENTS

ITEM 1. FINANCIAL STATEMENTS REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors and Shareholders of Flex Ltd., Singapore Results of Review of Interim Financial Information We have reviewed the accompanying condensed consolidated balance sheet of Flex Ltd. and its subsidiaries (the "Company") as of September 27, 2024, the related condensed consolidated statements of operations, comprehensive income, noncontrolling interest and shareholders' equity for the three-month and six-month periods ended September 27, 2024 and September 29, 2023, the condensed consolidated statement of cash flows for the six-month periods ended September 27, 2024 and September 29, 2023, and the related notes (collectively referred to as the "interim financial information"). Based on our reviews, we are not aware of any material modifications that should be made to the accompanying interim financial information for it to be in conformity with accounting principles generally accepted in the United States of America. We have previously audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated balance sheet of the Company as of March 31, 2024 and the related consolidated statements of operations, comprehensive income, redeemable noncontrolling interest and shareholders' equity, and cash flows for the year then ended (not presented herein); and in our report dated May 17, 2024, we expressed an unqualified opinion on those consolidated financial statements. In our opinion, the information set forth in the accompanying condensed consolidated balance sheet as of March 31, 2024 is fairly stated, in all material respects, in relation to the consolidated balance sheet from which it has been derived. Basis for Review Results This interim financial information is the responsibility of the Company's management. We are a public accounting firm registered with the PCAOB and are required to b

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