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Varian, Inc. Reports Fourth Quarter 2006 Results

Palo Alto, CA, November 1:  Varian, Inc. (Nasdaq:VARI) today reported fourth quarter 2006 revenues of $219.6 million, representing an increase of 10.9% over revenues of $198.1 million in the fourth quarter of fiscal year 2005. The growth in sales was broad-based. Demand was particularly strong for industrial applications and within the Pacific Rim and Europe.

Non-GAAP (adjusted) net earnings for the fourth quarter of fiscal year 2006 increased 13.0% to $18.2 million, compared to $16.1 million in the fourth quarter of fiscal year 2005. Adjusted diluted earnings per share were $0.58 in the fourth quarter of fiscal year 2006, representing an increase of 16.0% compared to the $0.50 adjusted diluted earnings per share reported in the prior-year quarter. On a GAAP basis, net earnings in the fourth quarter of fiscal year 2006 were $14.7 million, or $0.47 diluted earnings per share, compared to $14.6 million, or $0.46 diluted earnings per share, in the fourth quarter of fiscal year 2005. The company's GAAP net earnings and diluted earnings per share for the fourth quarter of fiscal year 2006 reflect a pretax charge of $2.5 million, or $0.05 per diluted share, for share-based compensation expense recorded under the provisions of FAS 123( R ). The company's results for periods prior to fiscal year 2006 (including the fourth quarter and full fiscal year 2005) do not include compensation expense relating to stock options or shares issued under the company's employee stock purchase plan.

Adjusted operating earnings increased 18.7% to $27.4 million in the fourth quarter of fiscal year 2006, compared to $23.1 million in the fourth quarter last year. Adjusted operating profit margin was 12.5% in the fourth quarter of fiscal year 2006, compared to 11.7% in the prior-year quarter. The improvements in adjusted operating earnings and adjusted operating profit margin were primarily the result of sales volume leverage, a mix shift toward higher-margin products and lower Sarbanes-Oxley Act Section 404 compliance costs. On a GAAP basis, operating earnings were $22.3 million and operating profit margin was 10.2% in the fourth quarter of fiscal year 2006 (which includes a 1.1% negative impact of adopting FAS 123( R )), compared to $21.0 million and 10.6%, respectively, in the same quarter a year ago.

Adjusted free cash flow, which is defined as operating cash flow plus the excess tax benefit from share-based compensation expense (a component of operating cash flow prior to the adoption of FAS 123( R )) less net fixed asset purchases, was $37.0 million for the fourth quarter. For the full fiscal year, adjusted free cash flow was $61.7 million, which represents 123% of GAAP net earnings.

Garry W. Rogerson, President and CEO, commented, "Our breadth and depth of products, our global reach, and our ability to focus on key growth applications all contributed to another solid financial performance for the quarter and the year."

Fiscal year 2006 sales totaled $834.7 million, an increase of 8.0% compared to the $772.8 million reported in fiscal year 2005. Adjusted net earnings in fiscal year 2006 increased 17.4% to $65.0 million, compared to $55.3 million in the prior fiscal year. Adjusted diluted earnings per share were $2.07 in fiscal year 2006, representing an increase of 28.6% compared to the $1.61 adjusted diluted earnings per share reported for fiscal year 2005. On a GAAP basis, net earnings were $50.1 million, or $1.59 diluted earnings per share, in fiscal year 2006, compared to $46.7 million, or $1.36 diluted earnings per share, in fiscal year 2005. The company's GAAP net earnings and diluted earnings per share for fiscal year 2006 reflect a pretax charge of $8.7 million, or $0.18 per diluted share, for share-based compensation expense recorded under the provisions of FAS 123( R ).

Throughout this release, all revenues, operating earnings, operating profit margins, net earnings and earnings per share are presented on a continuing operations basis (i.e., excluding the divested Electronics Manufacturing business) unless otherwise noted.

For a complete reconciliation of non-GAAP (adjusted) financial information used in this press release to the most directly comparable GAAP financial information, please refer to the attached Reconciliations of GAAP to Adjusted Results, Actual and Projected.

Results by Segment

Scientific Instruments revenues for the fourth quarter of fiscal year 2006 were $183.0 million, representing an increase of 11.8% over revenues of $163.7 million in the fourth quarter of the prior fiscal year. The prior-year revenues do not include sales from PL International Limited (Polymer Laboratories), which was acquired and became part of the company's Scientific Instruments segment in November 2005. Polymer Laboratories generated revenues of approximately $24 million for the twelve months ended September 30, 2005. Adjusted operating profit margin was 12.3% in the fourth quarter of fiscal year 2006, compared to 11.5% in the prior-year quarter. The increase in the segment's adjusted operating profit margin was primarily the result of sales volume leverage and a mix shift toward higher-margin products. On a GAAP basis, operating profit margin was 10.3% in the fourth quarter of fiscal year 2006 (which includes a 0.5% negative impact of adopting FAS 123( R )), compared to 10.3% in the same quarter a year ago.

For the full fiscal year 2006, Scientific Instruments revenues increased 8.4% to $686.0 million, compared to $632.9 million in fiscal year 2005. Adjusted operating profit margin was 11.3% in fiscal year 2006, compared to 10.9% in the fiscal year 2005. On a GAAP basis, operating profit margin was 8.8% in fiscal year 2006 (which includes a 0.5% negative impact of adopting FAS 123( R )), compared to 8.0% in the prior fiscal year.

Vacuum Technologies revenues increased 6.4% to $36.6 million in the fourth quarter of fiscal year 2006, compared to $34.4 million in the fourth quarter of fiscal year 2005. Adjusted operating profit margin was 20.7% in the fourth quarter of fiscal year 2006, compared to 22.1% in the fourth quarter of the prior fiscal year. On a GAAP basis, operating profit margin was 19.9% in the fourth quarter of fiscal year 2006 (which includes a 0.8% negative impact of adopting FAS 123( R )), compared to 22.1% in the prior-year quarter.

For the full fiscal year 2006, Vacuum Technologies revenues totaled $148.7 million, an increase of 6.3% compared to the $139.9 million reported in fiscal year 2005. Adjusted operating profit margin was 20.3% in fiscal year 2006, compared to 18.2% in the prior fiscal year. On a GAAP basis, operating profit margin was 19.6% in fiscal year 2006 (which includes a 0.7% negative impact of adopting FAS 123( R )), compared to 18.2% in fiscal year 2005.

For the combined segments, adjusted operating profit margin before unallocated corporate costs was 13.7% in the fourth quarter of fiscal year 2006, compared to 13.3% in the prior-year quarter. On a GAAP basis, operating profit margin before unallocated corporate costs was 11.9% in the fourth quarter of fiscal year 2006 (which includes a 0.5% negative impact of adopting FAS 123( R )), compared to 12.3% in the fourth quarter of fiscal year 2005.

For the full fiscal year 2006, adjusted operating profit margin before unallocated corporate costs was 12.9% for the combined segments, compared to 12.2% in the prior fiscal year. On a GAAP basis, operating profit margin before unallocated corporate costs was 10.7% in fiscal year 2006 (which includes a 0.5% negative impact of adopting FAS 123( R )), compared to 9.8% in fiscal year 2005.

Outlook

For the first time, Varian, Inc. provided earnings per share guidance for fiscal year 2007. Adjusted diluted earnings per share for fiscal year 2007 are expected to be $2.34 plus or minus $0.06. On a GAAP basis, diluted earnings per share are expected to be $1.92 plus or minus $0.06 for fiscal year 2007.

The company's GAAP diluted earnings per share for fiscal year 2007 are expected to include the following items:

 

  • Share-based compensation expense of approximately $0.20,
  • Acquisition-related intangible amortization of approximately $0.19, and
  • Amortization of approximately $0.03 related to inventory written up in connection with the acquisitions of Magnex Scientific Limited and IonSpec Corporation.

 

Varian, Inc. will be holding a conference call later today, November 1, 2006, at 2:00 p.m. Pacific time. The call may be heard via the Internet by going to www.varianinc.com, clicking on the Investors link at the bottom of the right side of the page, and then clicking on the Live Webcast link.

Non-GAAP (Adjusted) Financial Measures

This press release includes non-GAAP (adjusted) financial measures for cost of sales, selling, general and administrative expenses, research and development expenses, purchased in-process research and development, operating earnings, operating profit margins, income tax expense, earnings and diluted earnings per share from continuing operations, and free cash flow. With the exception of free cash flow, these non-GAAP financial measures exclude share- based compensation expense, acquisition-related intangible and inventory write-up amortization and in-process research and development charges, restructuring and other related costs, defined benefit pension plan curtailment gains and settlement losses, and certain discrete income tax events. Free cash flow is defined as operating cash flow plus the excess tax benefit from share-based compensation expense (a component of operating cash flow prior to the adoption of FAS 123( R )) less net fixed asset purchases. Reconciliations of each of these non-GAAP financial measures to the most directly comparable financial measures are detailed in the Reconciliations of GAAP to Adjusted Results attached to this press release. We believe that presentation of these non-GAAP financial measures provides useful information to investors regarding our results of operations and cash flows.

We believe that excluding acquisition-related intangible and inventory write-up amortization and in-process research and development charges provides supplemental information and an alternative presentation useful to investors' understanding of the company's core operating results and trends. In addition, investors have indicated to us that they analyze the benefits of acquisitions based on the cash return on the investment made, and thus consider financial measures excluding acquisition-related intangible and inventory write-up amortization and in-process research and development charges as important, useful information.

We similarly believe that excluding share-based compensation expense, restructuring and other related costs (principally related to facility closures and employee terminations to improve operational efficiency), defined benefit pension plan curtailment gains and settlement losses, and certain discrete income tax events provides supplemental information and an alternative presentation useful to investors' understanding of the company's core operating results and trends, especially when comparing those results on a consistent basis to results for previous periods and anticipated results for future periods. Investors have indicated that they consider financial measures of our results of operations excluding share-based compensation expense, restructuring and other related costs, defined benefit pension plan curtailment gains and settlement losses, and certain discrete income tax events as important supplemental information useful to their understanding of our historical results and estimating of our future results.

We also believe that, in excluding share-based compensation expense, acquisition-related intangible and inventory write-up amortization and in- process research and development charges, restructuring and other related costs, defined benefit pension plan curtailment gains and settlement losses, and certain discrete income tax events, our non-GAAP financial measures provide investors with transparency into what is used by management to measure and forecast our results of operations, to compare on a consistent basis our results of operations for the current period to that of prior periods, to compare our results of operations on a more consistent basis against that of other companies, in making financial and operating decisions and to establish certain management compensation.

In the case of defined benefit pension plan curtailment gains and settlement losses and certain discrete income tax events, we also consider these to be unusual events.

We believe that the presentation of free cash flow provides investors with useful information on what is used by management to measure cash management performance, in making financial and operating decisions and to establish certain management compensation.

Although we believe, for the foregoing reasons, that our presentation of non-GAAP financial measures provides useful supplemental information to investors regarding our results of operations and cash flows, our non-GAAP financial measures should only be considered in addition to, and not as a substitute for or superior to, our financial measures prepared in accordance with GAAP.

Caution Regarding Forward-Looking Statements

This press release contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934, as amended, including those relating to anticipated earnings per share, share-based compensation expense and certain amortization expenses for the full fiscal year 2007. These forward-looking statements are based on management's current expectations, are not guarantees of future performance, and involve certain risks and uncertainties that could cause the company's actual results to differ materially from management's current expectations and the forward-looking statements made in this press release. Those risks and uncertainties include, but are not limited to, the following: whether we will succeed in new product development, commercialization, performance and acceptance; whether we can achieve continued growth in sales for both life science and industrial applications; risks arising from the timing of shipments, installations and the recognition of revenues on fourier- transform mass spectrometers (FTMS) and certain magnetic resonance (MR) products, including nuclear magnetic resonance (NMR) and MR imaging systems and superconducting magnets; whether we can increase margins on newer MR products; the impact of shifting product mix on profit margins; competitive products and pricing; economic conditions in the company's product and geographic markets; whether we will see continued and timely delivery of key raw materials and components by suppliers; foreign currency fluctuations that could adversely impact revenue growth and earnings; whether we will see continued market investment in capital equipment; whether we will see reduced demand from customers that operate in cyclical industries; the impact of any delay or reduction in government funding for research; our ability to successfully integrate acquisitions; and other risks detailed from time to time in the company's filings with the Securities and Exchange Commission. We disclaim any intent or obligation to update publicly any forward-looking statements, whether in response to new information, future events or otherwise.

About Varian, Inc.

Varian, Inc. is a leading worldwide supplier of scientific instruments and vacuum technologies for life science and industrial applications. The company provides complete solutions, including instruments, vacuum components, laboratory consumable supplies, software, training and support through its global distribution and support systems. Varian, Inc. employs approximately 3,700 people and operates manufacturing facilities in 14 locations in North America, Europe and the Pacific Rim. Varian, Inc. had fiscal year 2006 sales of $835 million, and its common stock is traded on the NASDAQ Global Select Market under the symbol, "VARI." Further information is available on the company's Web site: www.varianinc.com.

    For Information Contact:
    Investor Relations
    Varian, Inc.
    650.213.8000, Ext. 3752
    ir@varianinc.com


                      VARIAN, INC. AND SUBSIDIARY COMPANIES

              UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF EARNINGS
                     (In thousands, except per share amounts)

                Fourth Quarter FY 2006 and Fourth Quarter FY 2005

                                          Fiscal Quarter Ended
                                         -----------------------
                                          Sept. 29,    Sept. 30,
                                           2006 (A)      2005
                                         ----------   ----------
    Sales                                 $219,597     $198,090
    Cost of sales                          118,671 (1)  109,539 (7)
                                         ----------   ----------
    Gross profit                           100,926       88,551
                                         ----------   ----------
    Operating expenses
    Selling, general and administrative     63,004 (2)   54,721 (8)
    Research and development                15,612 (3)   12,848
                                         ----------   ----------
    Total operating expenses                78,616       67,569
                                         ----------   ----------

    Operating earnings                      22,310 (4)   20,982 (9)

    Interest income (expense)
    Interest income                          1,220        1,254
    Interest expense                          (597)        (533)
                                         ----------   ----------
    Total interest income, net                 623          721
                                         ----------   ----------
    Earnings from continuing operations
     before income taxes                    22,933       21,703
    Income tax expense                       8,256 (5)    7,133 (10)
                                         ----------   ----------
    Earnings from continuing operations     14,677 (6)   14,570 (11)
                                         ----------   ----------

    Discontinued operations
    Earnings from operations of disposed
     Electronics Manufacturing
     business, net of taxes                    -            184
    Gain on sale of Electronics
     Manufacturing business, net of taxes      -           (164)
                                         ----------   ----------
    Earnings from discontinued operations      -             20
                                         ----------   ----------
    Net earnings                           $14,677      $14,590
                                         ==========   ==========

    Net earnings per diluted share
    Continuing operations                    $0.47 (6)    $0.46 (11)
    Discontinued operations                    -           0.00
                                         ----------   ----------
    Net earnings                             $0.47        $0.46
                                         ==========   ==========
    Diluted shares outstanding              31,284       32,015
                                         ==========   ==========

    -------------------------------------------------------------
    Note (A):  The results for the fiscal quarter ended September 29, 2006
    reflect share-based compensation expense as a result of the adoption of
    FAS 123( R ) on a prospective basis in the first quarter of fiscal year
    2006.  Accordingly, the results for prior periods (including the fiscal
    quarter ended September 30, 2005) do not reflect such expense.

    NON-GAAP (ADJUSTED) FINANCIAL MEASURES (see also attached reconciliations
    of GAAP to Adjusted results for each of these measures):

     (1)  $116,702 on an adjusted basis excluding $1,420 in acquisition-
          related intangible amortization, $400 in acquisition-related
          inventory write-up amortization and $149 in share-based compensation
          expense.
     (2)  $59,975 on an adjusted basis excluding $869 in acquisition-related
          intangible amortization, ($33) in restructuring and other related
          costs and $2,193 in share-based compensation expense.
     (3)  $15,474 on an adjusted basis excluding $138 in share-based
          compensation expense.
     (4)  $27,446 on an adjusted basis excluding the adjustments described in
          items (1) - (3) above.
     (5)  $9,908 on an adjusted basis excluding the tax impact of the
          adjustments described in items (1) - (3) above.
     (6)  $18,161 and $0.58 per share, respectively, on an adjusted basis
          excluding the adjustments (net of related tax effects) described in
          items (1) - (3) above.
     (7)  $108,179 on an adjusted basis excluding $996 in acquisition-related
          intangible amortization and $364 in acquisition-related inventory
          write-up amortization.
     (8)  $53,936 on an adjusted basis excluding $673 in acquisition-related
          intangible amortization and $112 in restructuring and other related
          costs.
     (9)  $23,127 on an adjusted basis excluding the adjustments described in
          items (7) and (8) above.
     (10) $7,778 on an adjusted basis excluding the tax impact of the
          adjustments described in items (7) and (8) above.
     (11) $16,070 and $0.50 per share, respectively, on an adjusted basis
          excluding the adjustments (net of related tax effects) described in
          items (7) and (8) above.


                      VARIAN, INC. AND SUBSIDIARY COMPANIES

              UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF EARNINGS
                     (In thousands, except per share amounts)

                     Full Year FY 2006 and Full Year FY 2005

                                            Fiscal Year Ended
                                         -----------------------
                                          Sept. 29,    Sept. 30,
                                           2006 (A)      2005
                                         ----------   ----------
    Sales                                 $834,705     $772,795
    Cost of sales                          460,356 (1)  436,136 (8)
                                         ----------   ----------
    Gross profit                           374,349      336,659
                                         ----------   ----------
    Operating expenses
    Selling, general and administrative    241,049 (2)  221,776 (9)
    Research and development                59,730 (3)   53,942
    Purchased in-process research
     and development                           756 (4)      700 (10)
                                         ----------   ----------
    Total operating expenses               301,535      276,418
                                         ----------   ----------
    Operating earnings                      72,814 (5)   60,241 (11)

    Interest income (expense)
    Interest income                          4,022        5,416
    Interest expense                        (2,172)      (2,204)
                                         ----------   ----------
    Total interest income, net               1,850        3,212
                                         ----------   ----------
    Earnings from continuing operations
     before income taxes                    74,664       63,453
    Income tax expense                      24,595 (6)   16,766 (12)
                                         ----------   ----------
    Earnings from continuing operations     50,069 (7)   46,687 (13)
                                         ----------   ----------
    Discontinued operations
    Earnings from operations of disposed
     Electronics Manufacturing
     business, net of taxes                    -          5,385
    Gain on sale of Electronics
     Manufacturing business, net of taxes      -         73,885
                                         ----------   ----------
    Earnings from discontinued operations      -         79,270
                                         ----------   ----------
    Net earnings                           $50,069     $125,957
                                         ==========   ==========
    Net earnings per diluted share
    Continuing operations                    $1.59 (7)    $1.36 (13)
    Discontinued operations                    -           2.31
                                         ----------   ----------
    Net earnings                             $1.59        $3.67
                                         ==========   ==========
    Diluted shares outstanding              31,424       34,355
                                         ==========   ==========

    -------------------------------------------------------------
    Note (A):  The results for the fiscal year ended September 29, 2006
    reflect share-based compensation expense as a result of the adoption of
    FAS 123( R ) on a prospective basis in the first quarter of fiscal year
    2006.  Accordingly, the results for prior periods (including the fiscal
    year ended September 30, 2005) do not reflect such expense.

    NON-GAAP (ADJUSTED) FINANCIAL MEASURES (see also attached reconciliations
    of GAAP to Adjusted results for each of these measures):

     (1)  $450,549 on an adjusted basis excluding $5,061 in acquisition-
          related intangible amortization, $4,298 in acquisition-related
          inventory write-up amortization and $448 in share-based compensation
          expense.
     (2)  $229,821 on an adjusted basis excluding $3,285 in acquisition-
          related intangible amortization, $220 in restructuring and other
          related costs and $7,723 in share-based compensation expense.
     (3)  $59,189 on an adjusted basis excluding $541 in share-based
          compensation expense.
     (4)  $0 on an adjusted basis excluding $756 related to an acquisition-
          related in-process research and development charge.
     (5)  $95,146 on an adjusted basis excluding the adjustments described in
          items (1) - (4) above.
     (6)  $32,006 on an adjusted basis excluding the tax impact of the
          adjustments described in items (1) - (3) above.
     (7)  $64,990 and $2.07 per share, respectively, on an adjusted basis
          excluding the adjustments (net of related tax effects) described in
          items (1) - (4) above.
     (8)  $427,944 on an adjusted basis excluding $3,860 in acquisition-
          related intangible amortization and $4,332 in acquisition-related
          inventory write-up amortization.
     (9)  $210,782 on an adjusted basis excluding $2,631 in acquisition-
          related intangible amortization, $6,886 in restructuring and other
          related costs and a pension settlement loss of $1,477.
     (10) $0 on an adjusted basis excluding $700 related to an acquisition-
          related in-process research and development charge.
     (11) $80,127 on an adjusted basis excluding the adjustments described in
          items (8) - (10) above.
     (12) $28,004 on an adjusted basis excluding ($4,800) related to tax
          credits due to changes in tax law and the tax impact of the
          adjustments described in items (8) and (9) above.
     (13) $55,335 and $1.61 per share, respectively, on an adjusted basis
          excluding the adjustments (net of related tax effects) described in
          items (8) - (10) and (12) above.


                      VARIAN, INC. AND SUBSIDIARY COMPANIES

                 UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEET
                                 (In thousands)

                                                September 29,    September 30,
                                                    2006              2005
                                                 ----------        ----------
    ASSETS

    Current assets
    Cash and cash equivalents                     $154,155          $188,494
    Accounts receivable, net                       177,037           154,525
    Inventories                                    133,662           114,427
    Deferred taxes                                  33,235            26,842
    Prepaid expenses and other current assets       15,728            21,744
                                                 ----------        ----------
    Total current assets                           513,817           506,032
    Property, plant and equipment, net             112,528           102,290
    Goodwill                                       181,563           149,934
    Intangible assets, net                          39,143            28,245
    Other assets                                    14,543             9,494
                                                 ----------        ----------
    Total assets                                  $861,594          $795,995
                                                 ==========        ==========

    LIABILITIES AND STOCKHOLDERS' EQUITY

    Current liabilities
    Current portion of long-term debt               $2,500            $2,500
    Accounts payable                                73,138            61,435
    Deferred profit                                 13,796            11,587
    Accrued liabilities                            169,063           165,626
                                                 ----------        ----------
    Total current liabilities                      258,497           241,148
    Long-term debt                                  25,000            27,500
    Deferred taxes                                   3,721             5,888
    Other liabilities                               22,336            21,937
                                                 ----------        ----------
    Total liabilities                              309,554           296,473
                                                 ----------        ----------

    Stockholders' equity
    Preferred stock - par value $0.01, authorized
     - 1,000 shares; issued - none                       -                 -
    Common stock-par value $0.01, authorized
     - 99,000 shares; issued and outstanding
     - 30,870 shares at September 29, 2006
     and 31,016 shares at September 30, 2005       319,090           282,923
    Retained earnings                              204,182           202,318
    Accumulated other comprehensive income          28,768            14,281
                                                 ----------        ----------
    Total stockholders' equity                     552,040           499,522
                                                 ----------        ----------
    Total liabilities and stockholders' equity    $861,594          $795,995
                                                 ==========        ==========


                    VARIAN, INC. AND SUBSIDIARY COMPANIES

           UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS
                                (In thousands)

                                 Fiscal Quarter Ended     Fiscal Year Ended
                                 --------------------   --------------------
                                 Sept. 29,    Sept. 30, Sept. 29,    Sept. 30,
                                    2006         2005      2006         2005
                                 ---------    --------- ---------    ---------
    Cash flows from
     operating activities
    Net earnings                  $14,677      $14,590   $50,069     $125,957
    Adjustments to reconcile net
     earnings to net cash provided
     by operating activities:
    Loss (gain) on sale
     of Electronics
     Manufacturing business             -          164         -      (73,885)
    Depreciation and amortization   7,663        6,053    27,470       26,249
    (Gain) loss on disposition
     of property, plant
     and equipment                     (9)        (105)       92           12
    Purchased in-process
     research and development           -            -       756          700
    Share-based
     compensation expense           2,480           75     8,712          415
    Tax benefit from stock
     option exercises               2,302        1,186     8,245        9,113
    Excess tax benefit
     from share-based
     compensation expense          (2,060) (A)       -    (7,700) (A)       -
    Deferred taxes                (12,577)       2,126   (16,663)      (5,553)
    Changes in assets and
     liabilities, excluding
     effects of acquisitions
     and divestitures:
     Accounts receivable, net     (10,228)     (12,181)  (12,473)       5,398
     Inventories                    8,659        5,984    (8,451)       6,304
     Prepaid expenses and other
      current assets                 (390)      (1,617)    4,875       (2,212)
     Other assets                      17         (368)      140          543
     Accounts payable              10,097        3,749    10,004        3,615
     Deferred profit                1,063          962       800         (414)
     Accrued liabilities           16,746        8,646     5,932      (18,398)
     Other liabilities                544        2,149     1,434        1,431
                                 ---------    --------- ---------    ---------
    Net cash provided by
     operating activities          38,984 (A)   31,413    73,242 (A)   79,275
                                 ---------    --------- ---------    ---------
    Cash flows from investing
     activities
    Proceeds from sale of
     property, plant
     and equipment                    147          270       797          765
    Purchase of property, plant
     and equipment                 (4,159)      (4,497)  (20,085)     (23,080)
    Purchase of businesses, net
     of cash acquired              (1,539)        (420)  (71,454)     (28,698)
    Private company
     equity investments              (652)           -      (652)      (4,000)
    Proceeds from sale of short-
     term investments                   -            -         -       35,000
    Purchase of
     short-term investments             -            -         -      (10,000)
    Proceeds from sale of
     Electronics Manufacturing
     business, net of transaction
     costs and taxes                    -      (21,196)        -      150,791
                                 ---------    --------- ---------    ---------
    Net cash (used in) provided
     by investing activities       (6,203)     (25,843)  (91,394)     120,778
                                 ---------    --------- ---------    ---------
    Cash flows from
     financing activities
    Repayments of debt                  -            -    (2,500)      (7,106)
    Repurchase of common stock    (13,922)     (38,412)  (63,055)    (178,786)
    Issuance of common stock        6,728        2,846    34,060       18,363
    Excess tax benefit
     from share-based
     compensation expense           2,060 (A)        -     7,700 (A)        -
    Transfers to Varian Medical
     Systems, Inc.                   (143)        (124)     (649)        (882)
                                 ---------    --------- ---------    ---------
    Net cash used in
     financing activities          (5,277)(A)  (35,690)  (24,444)(A) (168,411)
                                 ---------    --------- ---------    ---------
    Effects of exchange rate
     changes on cash and
     cash equivalents               1,936         (590)    8,257       (3,130)
                                 ---------    --------- ---------    ---------
    Net increase (decrease) in
     cash and cash equivalents     29,440      (30,710)  (34,339)      28,512
    Cash and cash equivalents at
     beginning of period          124,715      219,204   188,494      159,982
                                 ---------    --------- ---------    ---------
    Cash and cash equivalents at
     end of period               $154,155     $188,494  $154,155     $188,494
                                 =========    ========= =========    =========

    -------------------------------------------------------------
    Note (A):  Net cash flows from operating activities for the fiscal quarter
    and year ended September 29, 2006 reflect the reclassification
    of the excess tax benefit from share-based compensation expense to
    financing activities as a result of the adoption of FAS 123( R ) on a
    prospective basis in the first quarter of fiscal year 2006.  Accordingly,
    net cash flows from operating activities for prior periods (including the
    fiscal quarter and year ended September 30, 2005) do not reflect such
    reclassification.


                      VARIAN, INC. AND SUBSIDIARY COMPANIES
               RECONCILIATION OF GAAP TO ADJUSTED RESULTS - ACTUAL
                         UNAUDITED RESULTS OF OPERATIONS
                                  (In thousands)
                Fourth Quarter FY 2006 and Fourth Quarter FY 2005
                                       and
                     Full Year FY 2006 and Full Year FY 2005

                                      Fiscal Quarter Ended  Fiscal Year Ended
                                     --------------------- -------------------
                                       Sept. 29, Sept. 30, Sept. 29, Sept. 30,
                                          2006      2005      2006      2005
                                       --------- --------- --------- ---------
    TOTAL COMPANY
    -------------
    Cost of Sales
     U.S. GAAP as reported             $118,671  $109,539  $460,356  $436,136
     Adjustments:
      Share-based compensation expense     (149)        -      (448)        -
      Acquisition-related
       intangible amortization           (1,420)     (996)   (5,061)   (3,860)
      Acquisition-related inventory
       write-up amortization               (400)     (364)   (4,298)   (4,332)
                                       --------- --------- --------- ---------
     As adjusted                       $116,702  $108,179  $450,549  $427,944
                                       ========= ========= ========= =========

    Selling, General and
     Administrative Expenses
     U.S. GAAP as reported              $63,004   $54,721  $241,049  $221,776
     Adjustments:
      Share-based compensation expense   (2,193)        -    (7,723)        -
      Acquisition-related
       intangible amortization             (869)     (673)   (3,285)   (2,631)
      Pension settlement loss                 -         -         -    (1,477)
      Restructuring and other
       related costs                         33      (112)     (220)   (6,886)
                                       --------- --------- --------- ---------
     As adjusted                        $59,975   $53,936  $229,821  $210,782
                                       ========= ========= ========= =========

    Research and Development
     U.S. GAAP as reported              $15,612   $12,848   $59,730   $53,942
     Adjustments:
      Share-based compensation expense     (138)        -      (541)        -
                                       --------- --------- --------- ---------
     As adjusted                        $15,474   $12,848   $59,189   $53,942
                                       ========= ========= ========= =========

    Purchased In-Process Research
     and Development
     U.S. GAAP as reported                   $-        $-      $756      $700
     Adjustments:
      Acquisition-related in-process
       research and development charges       -         -      (756)     (700)
                                       --------- --------- --------- ---------
     As adjusted                             $-        $-        $-        $-
                                       ========= ========= ========= =========


                    VARIAN, INC. AND SUBSIDIARY COMPANIES
             RECONCILIATION OF GAAP TO ADJUSTED RESULTS - ACTUAL
                       UNAUDITED RESULTS OF OPERATIONS
                      (In thousands, except margin data)
              Fourth Quarter FY 2006 and Fourth Quarter FY 2005
                                     and
                   Full Year FY 2006 and Full Year FY 2005

                                  Fiscal Quarter Ended   Fiscal Year Ended
                                 ---------------------- ----------------------
                                   Sept. 29, Sept. 30,  Sept. 29,  Sept. 30,
                                     2006      2005       2006       2005
                                  ---------  ---------  ---------  ---------
    TOTAL COMPANY (Continued)
    -------------------------
    Operating Earnings
     U.S. GAAP as reported         $22,310    $20,982    $72,814    $60,241
     Adjustments:
      Share-based
       compensation expense          2,480          -      8,712          -
      Acquisition-related
       in-process research and
       development charges               -          -        756        700
      Acquisition-related
       intangible amortization       2,289      1,669      8,346      6,491
      Acquisition-related inventory
       write-up amortization           400        364      4,298      4,332
      Pension settlement loss            -          -          -      1,477
      Restructuring and other
       related costs                   (33)       112        220      6,886
                                  ---------  ---------  ---------  ---------
     As adjusted                   $27,446    $23,127    $95,146    $80,127
                                  =========  =========  =========  =========

    Operating Margins
     U.S. GAAP as reported            10.2 %     10.6 %      8.7 %      7.8 %
     Adjustments:
      Share-based
       compensation expense            1.1          -        1.0          -
      Acquisition-related in-process
       research and
       development charges               -          -        0.1        0.1
      Acquisition-related
       intangible amortization         1.0        0.8        1.1        0.8
      Acquisition-related inventory
       write-up amortization           0.2        0.2        0.5        0.6
      Pension settlement loss            -          -          -        0.2
      Restructuring and other
       related costs                     -        0.1          -        0.9
                                  ---------  ---------  ---------  ---------
     As adjusted                      12.5 %     11.7 %     11.4 %     10.4 %
                                  =========  =========  =========  =========

    Income Tax Expense
     U.S. GAAP as reported          $8,256     $7,133    $24,595    $16,766
     Adjustments:
      Tax credit due to changes in
       tax law                           -          -          -      4,800
      Tax impact of
       other adjustments:
       Share-based
        compensation expense           939          -      3,172          -
       Acquisition-related
        intangible amortization        615        502      2,750      2,178
       Acquisition-related inventory
        write-up amortization          107        109      1,416      1,453
       Pension settlement loss           -          -          -        496
       Restructuring and other
        related costs                   (9)        34         73      2,311
                                  ---------  ---------  ---------  ---------
     As adjusted                    $9,908     $7,778    $32,006    $28,004
                                  =========  =========  =========  =========


                    VARIAN, INC. AND SUBSIDIARY COMPANIES
             RECONCILIATION OF GAAP TO ADJUSTED RESULTS - ACTUAL
                       UNAUDITED RESULTS OF OPERATIONS
                    (In thousands, except per share data)
              Fourth Quarter FY 2006 and Fourth Quarter FY 2005
                                     and
                   Full Year FY 2006 and Full Year FY 2005

                                 Fiscal Quarter Ended    Fiscal Year Ended
                                ----------------------  -------------------
                                 Sept. 29, Sept. 30,   Sept. 29,  Sept. 30,
                                   2006       2005       2006       2005
                                 ---------  ---------  ---------  ---------

    TOTAL COMPANY (Continued)
    -------------------------
    Earnings From Continuing Operations
     U.S. GAAP as reported         $14,677    $14,570    $50,069    $46,687
     Adjustments:
      Share-based compensation
       expense                       1,541          -      5,540          -
      Acquisition-related in-process
       research and development
        charges                          -          -        756        700
      Acquisition-related
       intangible amortization       1,674      1,167      5,596      4,314
      Acquisition-related inventory
       write-up amortization           293        255      2,882      2,878
      Pension settlement loss            -          -          -        981
      Restructuring and other
       related costs                   (24)        78        147      4,575
      Tax credit due to changes in
       tax law                           -          -          -     (4,800)
                                   --------   --------   --------   --------
     As adjusted                   $18,161    $16,070    $64,990    $55,335
                                   ========   ========   ========   ========


    Diluted Earnings Per Share From
     Continuing Operations
     U.S. GAAP as reported           $0.47      $0.46      $1.59      $1.36
     Adjustments:
      Share-based compensation
       expense                        0.05          -       0.18          -
      Acquisition-related in-process
       research and development
        charges                          -          -       0.02       0.02
      Acquisition-related
       intangible amortization        0.05       0.03       0.18       0.13
      Acquisition-related inventory
       write-up amortization          0.01       0.01       0.09       0.08
      Pension settlement loss            -          -          -       0.03
      Restructuring and other
       related costs                     -          -       0.01       0.13
      Tax credit due to changes in
       tax law                           -          -          -      (0.14)
                                   --------   --------   --------   --------
     As adjusted                     $0.58      $0.50      $2.07      $1.61
                                   ========   ========   ========   ========


    Free Cash Flow
     U.S. GAAP as reported -
      Net cash provided by
      operating activities         $38,984    $31,413    $73,242    $79,275
     Adjustments:
      Excess tax benefit from
        share-based
        compensation expense         2,060          -      7,700          -
      Proceeds from sale of property,
        plant and equipment            147        270        797        765
      Purchase of property, plant
       and equipment                (4,159)    (4,497)   (20,085)   (23,080)
                                   --------   --------   --------   --------
     As adjusted                   $37,032    $27,186    $61,654    $56,960
                                   ========   ========   ========   ========


                    VARIAN, INC. AND SUBSIDIARY COMPANIES
             RECONCILIATION OF GAAP TO ADJUSTED RESULTS - ACTUAL
                       UNAUDITED RESULTS OF OPERATIONS
                      (In thousands, except margin data)
              Fourth Quarter FY 2006 and Fourth Quarter FY 2005
                                     and
                   Full Year FY 2006 and Full Year FY 2005

                                 Fiscal Quarter Ended    Fiscal Year Ended
                                ----------------------  -------------------
                                 Sept. 29, Sept. 30,   Sept. 29,  Sept. 30,
                                   2006       2005       2006       2005
                                 ---------  ---------  ---------  ---------
    TOTAL COMPANY EXCLUDING
     GENERAL (UNALLOCATED)
     CORPORATE COSTS
    -----------------------
    Operating Earnings
     U.S. GAAP as reported        $26,169    $24,449    $89,395    $76,120
     Adjustments:
      Share-based
       compensation expense         1,203          -      4,562          -
      Acquisition-related
       in-process research
       and development charges          -          -        756        700
      Acquisition-related
       intangible amortization      2,289      1,669      8,346      6,491
      Acquisition-related inventory
       write-up amortization          400        364      4,298      4,332
      Restructuring and other
       related costs                  (33)       (65)       232      6,477
                                 ---------  ---------  ---------  ---------
     As adjusted                  $30,028    $26,417   $107,589    $94,120
                                 =========  =========  =========  =========

    Operating Margins
     U.S. GAAP as reported           11.9 %     12.3 %     10.7 %      9.8 %
     Adjustments:
      Share-based
       compensation expense           0.5          -        0.5          -
      Acquisition-related in-process
       research and
       development charges              -          -        0.1        0.1
      Acquisition-related
       intangible amortization        1.1        0.8        1.1        0.8
      Acquisition-related inventory
       write-up amortization          0.2        0.2        0.5        0.7
      Restructuring and other
       related costs                    -          -          -        0.8
                                 ---------  ---------  ---------  ---------
     As adjusted                     13.7 %     13.3 %     12.9 %     12.2 %
                                 =========  =========  =========  =========


                    VARIAN, INC. AND SUBSIDIARY COMPANIES
             RECONCILIATION OF GAAP TO ADJUSTED RESULTS - ACTUAL
                       UNAUDITED RESULTS OF OPERATIONS
                      (In thousands, except margin data)
              Fourth Quarter FY 2006 and Fourth Quarter FY 2005
                                     and
                   Full Year FY 2006 and Full Year FY 2005

                                Fiscal Quarter Ended    Fiscal Year Ended
                               ----------------------  -------------------
                                Sept. 29,  Sept. 30,  Sept. 29,   Sept. 30,
                                  2006       2005        2006        2005
                                ---------  ---------   ---------   ---------
    SCIENTIFIC INSTRUMENTS SEGMENT
    ------------------------------
    Operating Earnings
     U.S. GAAP as reported       $18,901    $16,852     $60,291     $50,728
     Adjustments:
      Share-based
       compensation expense          894          -       3,451           -
      Acquisition-related
       in-process research
       and development charges         -          -         756         700
      Acquisition-related
       intangible amortization     2,289      1,669       8,346       6,491
      Acquisition-related inventory
       write-up amortization         400        364       4,298       4,332
      Restructuring and other
       re