v3.5.0.2
Immaterial Restatement of Previously Issued Financial Statements and Reclassification
6 Months Ended
Jul. 30, 2016
Immaterial Restatement of Previously Issued Financial Statements and Reclassification

Note 15. Immaterial Restatement of Previously Issued Financial Statements and Reclassification

In the second quarter of fiscal 2017, the Company identified certain reporting errors in its consolidated statement of cash flows for the three months ended April 30, 2016, which it corrected in the consolidated statement of cash flows for the six months ended July 30, 2016. For the three months ended April 30, 2016, the Company previously excluded cash inflows of $53.7 million from net cash provided by investing activities related to unsettled trades of available-for-sale securities that settled in the quarter and had reported such cash inflows as changes in prepaid expenses and other assets within net cash used in operating activities. The Company also previously excluded depreciation of $5.3 million on certain manufacturing equipment from net cash used in operating activities and therefore, understated purchases of property and equipment within net cash provided by investing activities. These errors had no effect on the Company’s results of operations or financial position as of and for the three months ended April 30, 2016. The Company concluded that the condensed consolidated statement of cash flows for the three months ended April 30, 2016 is not materially misstated.

The following table provides a summary of the corrections and their effect on net cash used in operating activities and net cash provided by investing activities (in thousands):

 

     Three Months Ended  
     April 30, 2016  
     As Reported      Adjustment      As Adjusted  

Cash Flows from Operating Activities

        

Depreciation and amortization

   $ 21,788       $ 5,326       $ 27,114   
  

 

 

    

 

 

    

 

 

 

Prepaid expenses and other assets

   $ 38,056       $ (53,749    $ (15,693
  

 

 

    

 

 

    

 

 

 

Net cash provided by (used in) operating activities

   $ (609,601    $ (48,423    $ (658,024
  

 

 

    

 

 

    

 

 

 

Cash Flows from Investing Activities

        

Sales of available-for-sale securities

   $ 218,522       $ 53,749       $ 272,271   
  

 

 

    

 

 

    

 

 

 

Purchases of property and equipment

   $ (6,542    $ (5,326    $ (11,868
  

 

 

    

 

 

    

 

 

 

Net cash provided by investing activities

   $ 162,353       $ 48,423       $ 210,776   
  

 

 

    

 

 

    

 

 

 

Net cash used in financing activities

   $ (50,710    $ —         $ (50,710
  

 

 

    

 

 

    

 

 

 

Net decrease in cash and cash equivalents

   $ (497,958    $ —         $ (497,958 )