3Com Corp (738076) SEC Filing 10-K Annual report for the fiscal year ending Friday, June 2, 2006

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Investor Relations		Media Relations
John Vincenzo		Joseph Vukson
508.323.1260		508.323.1228
john_vincenzo@3com.com		joseph_vukson@3com.com

3COM REPORTS FOURTH QUARTER AND ANNUAL FISCAL YEAR 2006 RESULTS

Delivers Continued Year-over-Year Improvements in Bottom-Line Performance; Announces Focused Business Restructuring

Fourth Quarter Highlights

•	GAAP loss per share was $0.04 in the fourth quarter, improved from a $0.15 loss per share in the prior-year quarter; and
•	GAAP revenue for the fourth quarter was $255 million, a 44 percent increase over the prior-year quarter; Pro forma consolidated revenue for the fourth quarter of fiscal 2006 (assuming consolidation of the Huawei-3Com joint venture from the beginning of the period) was $304 million, a 22 percent increase over the prior-year quarter.

MARLBOROUGH, MASS. – June 28, 2006

– 3Com Corporation (NASDAQ: COMS) today reported financial results for its fourth quarter and fiscal year-ended June 2, 2006. Starting with this reporting period 3Com is consolidating the results of its Huawei-3Com joint venture (H-3C) effective from the date that it became a majority-owned subsidiary. Specifically, 3Com’s results for the fourth quarter consolidate H-3C’s performance for the period of February 1, 2006 through March 31, 2006; the January 2006 results of H-3C were reported on the equity method consistent with prior period reporting¹. This period

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1H-3C is on a calendar reporting schedule (a two month difference from 3Com’s fiscal reporting schedule). The two month time lag will continue as 3Com consolidates future H-3C results.

The following information was filed by 3Com Corp on Wednesday, June 28, 2006 as an 8K 2.02 statement, which is an earnings press release pertaining to results of operations and financial condition. It may be helpful to assess the quality of management by comparing the information in the press release to the information in the accompanying 10-K Annual Report statement of earnings and operation as management may choose to highlight particular information in the press release.

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CIK: 738076
Form Type: 10-K Annual Report
Accession Number: 0000950135-06-004986
Submitted to the SEC: Fri Aug 11 2006 4:22:08 PM EST
Accepted by the SEC: Fri Aug 11 2006
Period: Friday, June 2, 2006
Industry: Computer Communications Equipment