UNITED
STATES SECURITIES AND EXCHANGE COMMISSION
Washington,
D.C. 20549
Form 8-K
CURRENT
REPORT
PURSUANT
TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
1934
July
26, 2007
Date
of
Report (Date of Earliest Event Reported):
ABAXIS,
INC.
(Exact
name of registrant as specified in its charter)
California
|
000-19720
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77-0213001
|
(State
or other Jurisdiction of
Incorporation)
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(Commission
File Number)
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(I.R.S.
Employer)
Identification
No.)
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3240
Whipple Road
Union
City, CA 94587
(Address
of principal executive offices, including zip code)
(510) 675-6500
(Registrant’s
telephone number, including area code)
Check
the
appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions (see General Instruction A.2. below):
o
Written communications
pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o
Soliciting material
pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
o
Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
Item
2.02 Results of Operations and Financial Condition.
The
information in this Current Report is being furnished and shall not be deemed
“filed”
for the purposes
of Section 18 of the Securities Exchange Act of 1934, as amended.
On
July
26, 2007, Abaxis, Inc., announced its financial results for the quarter ended
June 30, 2007 and certain other information. A copy of Abaxis’ press release
announcing these financial results and certain other information is attached
hereto as Exhibit 99.1.
Use
of
Non-GAAP Financial Measures
To
supplement the financial statements presented in accordance with United
States
generally accepted accounting principles (GAAP), Abaxis uses non-GAAP measures
of operating income per share on a pro forma basis. This non-GAAP financial
presentation is not a measurement of performance under generally accepted
accounting principles in the United States of America. Management uses this
measure in comparing Abaxis’ operating
results with historical
performance and believes it provides meaningful and comparable information
to
management and investors to assist in their review of Abaxis’ performance
relative to prior periods and its competitors.
Item
9.01 Financial Statements and Exhibits.
The
following exhibit is furnished with this report on Form 8-K:
Exhibit
No.
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|
Description
|
|
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99.1
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Press
release dated July 26, 2007 (furnished pursuant to Item
2.02).
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SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant
has
duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.
Date: July 26, 2007 |
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Abaxis,
Inc. |
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|
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By: |
/s/ Alberto
R. Santa Ines |
|
Alberto
R. Santa Ines |
|
Vice
President, Finance and Chief Financial
Officer |
Abaxis,
Inc.
INDEX
TO
EXHIBITS
Exhibit
No.
|
|
Description
|
|
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99.1
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Press
release dated July
26, 2007.
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