Arista Networks Files Q3 2024 10-Q

Ticker: ANET · Form: 10-Q · Filed: Nov 8, 2024 · CIK: 1596532

Sentiment: neutral

Topics: 10-Q, quarterly-filing, financials

TL;DR

Arista Networks filed its Q3 2024 10-Q, showing financial results and business updates.

AI Summary

Arista Networks, Inc. filed its 10-Q for the period ending September 30, 2024. The filing details financial performance and operational updates for the third quarter. Key financial figures and business segment information are provided, reflecting the company's ongoing activities in the computer communications equipment sector.

Why It Matters

This filing provides investors with the latest financial health and operational performance of Arista Networks, crucial for understanding its market position and future prospects.

Risk Assessment

Risk Level: low — This is a routine quarterly filing providing standard financial disclosures.

Key Players & Entities

FAQ

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

The reporting period for this 10-Q filing is the quarter ended September 30, 2024.

When was this 10-Q filed with the SEC?

This 10-Q was filed on November 8, 2024.

What is the company's Standard Industrial Classification (SIC) code?

The company's SIC code is 3576, for COMPUTER COMMUNICATIONS EQUIPMENT.

What is the company's state of incorporation?

Arista Networks, Inc. is incorporated in Delaware (DE).

What is the fiscal year end for Arista Networks?

The fiscal year end for Arista Networks is December 31.

Filing Stats: 4,545 words · 18 min read · ~15 pages · Grade level 17.4 · Accepted 2024-11-07 17:52:31

Key Financial Figures

Filing Documents

FINANCIAL INFORMATION

PART I. FINANCIAL INFORMATION

Financial Statements (Unaudited)

Item 1. Financial Statements (Unaudited) 1 Condensed Consolidated Balance Sheets as of September 30, 2024 and December 31, 2023 1 Condensed Consolidated Income Statements for the Three Months and Nine Months Ended September 30, 2024 and 2023 2 Condensed Consolidated Statements of Comprehensive Income for the Three Months and Nine Months Ended September 30, 2024 and 2023 3 Condensed Consolidated Statements of Stockholders' Equity for the Three Months and Nine Months Ended Sep tember 30, 2024 and 2023 4 Condensed Consolidated Statements of Cash Flows for the Nine Months Ended S eptember 30, 2024 and 2023 6 Notes to Condensed Consolidated Financial Statements 7

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

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations 19

Quantitative and Qualitative Disclosures About Market Risk

Item 3. Quantitative and Qualitative Disclosures About Market Risk 27

Controls and Procedures

Item 4. Controls and Procedures 27

OTHER INFORMATION

PART II. OTHER INFORMATION

Legal Proceedings

Item 1. Legal Proceedings 28

Risk Factors

Item 1A. Risk Factors 28

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 59

Defaults Upon Senior Securities

Item 3. Defaults Upon Senior Securities 60

Mine Safety Disclosures

Item 4. Mine Safety Disclosures 60

Other Information

Item 5. Other Information 60

Exhibits

Item 6. Exhibits 61

Signatures

Signatures 62 Table of Contents

FINANCIAL INFORMATION

PART I. FINANCIAL INFORMATION

Financial Statements (Unaudited)

Item 1. Financial Statements (Unaudited) ARISTA NETWORKS, INC. Condensed Consolidated Balance Sheets (In thousands, except par value) September 30, 2024 December 31, 2023 ASSETS CURRENT ASSETS: Cash and cash equivalents $ 3,175,139 $ 1,938,606 Marketable securities 4,253,249 3,069,362 Accounts receivable, net 1,130,897 1,034,398 Inventories 1,769,962 1,945,180 Prepaid expenses and other current assets 548,693 412,518 Total current assets 10,877,940 8,400,064 Property and equipment, net 93,034 101,580 Goodwill and acquisition-related intangible assets, net 337,230 357,299 Deferred tax assets 1,318,224 945,792 Other assets 220,295 151,900 TOTAL ASSETS $ 12,846,723 $ 9,956,635 LIABILITIES AND STOCKHOLDERS' EQUITY CURRENT LIABILITIES: Accounts payable $ 289,161 $ 435,059 Accrued liabilities 323,990 407,302 Deferred revenue 1,599,590 915,204 Other current liabilities 221,633 161,870 Total current liabilities 2,434,374 1,919,435 Income taxes payable 116,604 95,751 Deferred revenue, non-current 907,741 591,000 Other long-term liabilities 142,115 131,390 TOTAL LIABILITIES 3,600,834 2,737,576 Commitments and contingencies (Note 5) STOCKHOLDERS' EQUITY: Preferred stock, $ 0.0001 par value— 100,000 shares authorized and no shares issued and outstanding as of September 30, 2024 and December 31, 2023 — — Common stock, $ 0.0001 par value— 1,000,000 shares authorized as of September 30, 2024 and December 31, 2023; 314,847 and 312,245 shares issued and outstanding as of September 30, 2024 and December 31, 2023 31 31 Additional paid-in capital 2,371,010 2,108,331 Retained earnings 6,865,260 5,114,025 Accumulated other comprehensive income (loss) 9,588 ( 3,328 ) TOTAL STOCKHOLDERS' EQUITY 9,245,889 7,219,059 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 12,846,723 $ 9,956,635 The accompanying notes are an integral part of these condensed consolidated financial statements (unaudited). 1 Table of Contents ARISTA NETWORKS, INC. Conden

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