Qualcomm Up and Down

Thumbnail image for art97/qualcommlogo.jpgQualcomm Inc. reported that its fiscal fourth-quarter earnings nearly doubled because of the demand for chips that power high-end cell phones,.

Unfortunately, Qualcomm cut its annual forecast because a patent dispute with Nokia Oyj may reduce technology licensing sales. Revenues were $8.87 billion, up 18 percent year-over-year and net income was $3.41 billion, up 21 percent year-over-year.

Qualcomm Announces Fourth Quarter and Fiscal 2007 Results Fiscal 2007 Revenues $8.87 Billion, Diluted EPS $1.95 Pro Forma Fiscal 2007 Revenues $8.87 Billion, Diluted EPS $2.01
P
Worldwide 3G Adoption Drives Record Fiscal Year Financial Results
November 08, 2007: 04:00 PM EST

SQualcomm Incorporated today announced results for the fourth fiscal quarter and year ended September 30, 2007.

Total Qualcomm (GAAP) Results

Total Qualcomm results are reported in accordance with generally accepted accounting principles (GAAP).

Fourth Quarter
-- Revenues:  $2.31 billion, up 15 percent year-over-year and down
   1 percent sequentially.
-- Net income:  $1.13 billion, up 84 percent year-over-year and 42 percent
   sequentially.
-- Diluted earnings per share:  $0.67, up 86 percent year-over-year and
   43 percent sequentially.
-- Effective tax rate:  negative 19 percent, due to a $331 million benefit
   as a result of completing audits of prior years' tax returns.
-- Estimated share-based compensation:  $78 million, net of tax, up
   3 percent year-over-year and 3 percent sequentially.
-- Operating cash flow:  $1.04 billion, up 10 percent year-over-year;
   45 percent of revenues.
-- Return of capital to stockholders:  $1.45 billion in the fourth
   quarter, including $230 million of cash dividends, or $0.14 per share,
   and $1.22 billion to repurchase 31 million shares of our common stock.


Fiscal 2007
-- Revenues:  $8.87 billion, up 18 percent year-over-year.
-- Net income:  $3.30 billion, up 34 percent year-over-year.
-- Diluted earnings per share:  $1.95, up 35 percent year-over-year.
-- Effective tax rate:  9 percent.
-- Estimated share-based compensation:  $324 million, net of tax, up
   1 percent year-over-year.
-- Operating cash flow:  $3.81 billion, up 17 percent year-over-year;
   43 percent of revenues.
-- Return of capital to stockholders:  $2.34 billion, including
   $862 million of cash dividends, or $0.52 per share, and $1.48 billion
   to repurchase 37 million shares of our common stock.

Qualcomm Pro Forma Results

Pro forma results exclude the Qualcomm Strategic Initiatives (QSI) segment, certain estimated share-based compensation, certain tax items related to prior years and acquired in-process research and development (R&D) expense.

Fourth Quarter
-- Revenues:  $2.31 billion, up 15 percent year-over-year and down
   1 percent sequentially.
-- Net income:  $911 million, up 29 percent year-over-year and down
   2 percent sequentially.
-- Diluted earnings per share:  $0.54, up 29 percent year-over-year and
   down 2 percent sequentially; excludes $0.02 loss per share attributable
   to the QSI segment, $0.05 loss per share attributable to certain
   estimated share-based compensation and $0.20 earnings per share
   attributable to certain tax items related to prior years.
-- Effective tax rate:  19 percent.
-- Free cash flow:  $916 million, up 1 percent year-over-year; 40 percent
   of revenues.  (Defined as net cash from operating activities less
   capital expenditures).


Fiscal 2007
-- Revenues:  $8.87 billion, up 18 percent year-over-year.
-- Net income:  $3.41 billion, up 21 percent year-over-year.
-- Diluted earnings per share:  $2.01, up 23 percent year-over-year;
   excludes $0.08 loss per share attributable to the QSI segment, $0.19
   loss per share attributable to certain share-based compensation, $0.22
   earnings per share attributable to certain tax items related to prior
   years and $0.01 loss per share attributable to acquired in-process R&D.
-- Effective tax rate:  22 percent.
-- Free cash flow:  $3.53 billion, up 11 percent year-over-year; 40
   percent of revenues.  (Defined as net cash from operating activities
   less capital expenditures).

Detailed reconciliations between total Qualcomm (GAAP) results and cash flow and Qualcomm pro forma results and cash flow are included at the end of this news release. Prior period reconciliations are presented on our Investor Relations web page at http://www.qualcomm.com.

“We delivered another record performance in fiscal 2007 because our employees and partners continue to provide industry leading innovative wireless products and services,” said Dr. Paul E. Jacobs, chief executive officer of Qualcomm. “We achieved record revenues, net income and operating cash flow and returned a record $2.3 billion of capital to our stockholders through our cash dividend and stock repurchase programs.”

“In addition to our strong business and financial performance, our focused execution resulted in many significant achievements in fiscal 2007. More than 530 million wireless subscribers are now benefiting from the widespread and accelerating availability of 3G CDMA mobile broadband networks with advanced wireless devices at competitive prices. We shipped a record 253 million Mobile Station Modem(TM) (MSM(TM)) chips, a 22% year-over-year increase, and for the second quarter in a row we were named the world’s top supplier of semiconductors for wireless applications by iSuppli. We continued to expand our chipset portfolio with the addition of the 7000 series platform for high performance wireless devices and a low cost single chip for EV-DO Rev. A mobile broadband.”

“In close partnership with the world’s leading content providers, our MediaFLO(TM) mobile TV service is now commercially available in the United States and in trials around the world. With ground breaking innovations, such as MediaFLO, Snapdragon(TM) and Gobi(TM), and by partnering with new market entrants, such as Google and Skype, Qualcomm is expanding the impact of 3G CDMA beyond traditional products, services and partners.”

Cash and Marketable Securities

Qualcomm’s cash, cash equivalents and marketable securities totaled approximately $11.8 billion at the end of the fourth quarter of fiscal 2007, compared to $12.3 billion at the end of the third quarter of fiscal 2007 and $9.9 billion a year ago. As of September 30, 2007, $1.5 billion remained authorized for repurchases under our stock repurchase program. From October 1, 2007 through November 7, 2007, we repurchased and retired 13 million shares of our common stock for approximately $525 million. On October 11, 2007, we announced a cash dividend of $0.14 per share payable on January 4, 2008 to stockholders of record at the close of business on December 7, 2007.

Estimated Share-Based Compensation

Total Qualcomm (GAAP) net income for the fourth quarter of fiscal 2007 included estimated share-based compensation, net of tax, of $78 million, or $0.05 per diluted share. This compares to $76 million, or $0.05 per diluted share, in the prior year quarter.

Research and Development

                                Estimated                         Total
                 Qualcomm Pro  Share-Based   In-Process         Qualcomm
($ in millions)      Forma     Compensation      R&D      QSI    (GAAP)

Fourth quarter
 fiscal 2007        $410           $55           $-       $16     $481
As a % of revenue     18%                                 N/M       21%
Fourth quarter
 fiscal 2006        $338           $56           $1       $16     $411
As a % of revenue     17%                                           21%
Year-over-year
 change ($)           21%           (2%)                            17%

Pro forma R&D expenses increased 21 percent year-over-year, primarily due to additional engineering resources for the development of integrated circuit products, next generation CDMA and OFDMA technologies, the expansion of our intellectual property portfolio and other initiatives to support the acceleration of advanced wireless products and services, including lower cost phones, the integration of wireless with consumer electronics and computing, the convergence of multiband, multimode, multinetwork products and technologies, third party operating systems and services platforms. QSI R&D expenses were related to MediaFLO USA.

Selling, General and Administrative

                                         Estimated              Total
                             Qualcomm   Share-Based           Qualcomm
($ in millions)              Pro Forma  Compensation    QSI    (GAAP)

Fourth quarter fiscal 2007     $248         $53         $22     $323
As a % of revenue                11%                    N/M       14%
Fourth quarter fiscal 2006     $237         $62         $22     $321
As a % of revenue                12%                              16%
Year-over-year change ($)         5%        (15%)                  1%

Pro forma selling, general and administrative (SG&A) expenses increased 5 percent year-over-year, largely attributable to increases in costs related to litigation and other legal matters, employee related expenses and other professional fees, partially offset by a gain on the sale of a building. QSI SG&A expenses were primarily related to MediaFLO USA.

Effective Income Tax Rate

Our fiscal 2007 effective income tax rate for total Qualcomm (GAAP) was 9 percent, and our fiscal 2007 pro forma effective tax rate was 22 percent. Our total Qualcomm (GAAP) diluted earnings per share in the fourth quarter and fiscal 2007 included a $0.20 benefit as a result of prior year tax audits completed during the fourth fiscal quarter. This benefit resulted in a negative tax rate for the fourth quarter of fiscal 2007 for total Qualcomm (GAAP). Fourth quarter fiscal 2007 Qualcomm pro forma results excluded this $0.20 diluted earnings per share benefit to provide a clearer understanding of our ongoing tax rate and after tax earnings.

Qualcomm Strategic Initiatives

The QSI segment includes our strategic investments, including our MediaFLO USA subsidiary, and related income and expenses. Total Qualcomm (GAAP) results for the fourth quarter of fiscal 2007 included $0.02 loss per share for the QSI segment. The fourth quarter of fiscal 2007 QSI results included $63 million in operating expenses, primarily related to MediaFLO USA.

Business Outlook

The following statements are forward-looking and actual results may differ materially. The “Note Regarding Forward-Looking Statements” at the end of this news release provides a description of certain risks that we face, and our annual and quarterly reports on file with the Securities and Exchange Commission (SEC) provide a more complete description of risks. Due to their nature, certain income and expense items, such as realized investment gains or losses, gains and losses on certain derivative instruments or asset impairments, cannot be accurately forecast. Accordingly, we exclude forecasts of such items from our business outlook, and actual results may vary materially from the business outlook if we incur any such income or expense items. In addition, our outlook does not include provisions for the consequences of injunctions or significant possible damages or costs related to litigation matters unless damages have been awarded by a court.

We are engaged in multiple disputes with Nokia Corp., including arbitration over Nokia’s obligation to pay royalties for the use of certain of our patents. As a result, under generally accepted accounting principles, we are not recording royalty revenue attributable to Nokia’s sales after April 9, 2007 until an arbitrator (or court) awards damages or the disputes are otherwise resolved by agreement with Nokia. We have excluded from our fiscal 2008 revenue and earnings guidance our estimate of royalties which we believe Nokia is required to report and pay to us under our existing license agreement in fiscal 2008 of approximately $0.25-$0.30 diluted earnings per share.

We perform periodic audits of the royalties payable by our licensees. As a result of our audit process, we determined during the fourth quarter of fiscal 2007 that total CDMA-based handset unit shipments and average selling prices (ASPs) should be adjusted for certain periods. The adjustments related only to handset shipments and ASPs and did not impact the amount or timing of our revenue. Based on this new information, we now estimate shipments of 89 million handsets reported in our fourth quarter fiscal 2007, compared to our previous estimate of 92 million handsets. The estimated ASP for such units remains unchanged from our prior guidance of $218. A summary of the adjustments on prior periods is included on our Investor Relations website http://investor.qualcomm.com/results.cfm .

The following table summarizes total Qualcomm (GAAP) and Qualcomm pro forma guidance for the first fiscal quarter and fiscal year 2008 based on the current business outlook. The pro forma business outlook provided below is presented in a manner that is consistent with the presentation of pro forma results provided elsewhere herein.

The following estimates are approximations and are based on the current

business outlook:

                         Business Outlook Summary

FIRST FISCAL QUARTER
                                                      Current Guidance
                                         Q1'07              Q1'08
                                        Results           Estimates
  Qualcomm Pro Forma
  Revenues                               $2.02B          $2.3B - $2.4B
  Year-over-year change                              increase 14% - 19%
  Diluted earnings per share (EPS)        $0.43          $0.50 - $0.52
  Year-over-year change                              increase 16% - 21%

  Total Qualcomm (GAAP)
  Revenues                               $2.02B          $2.3B - $2.4B
  Year-over-year change                              increase 14% - 19%
  Diluted earnings per share (EPS)        $0.38          $0.42 - $0.44
  Year-over-year change                              increase 11% - 16%
  Diluted EPS attributable to QSI        ($0.01)                ($0.03)
  Diluted EPS attributable to
   estimated share-based compensation    ($0.05)                ($0.05)
  Diluted EPS attributable to tax
   items                                  $0.02                    n/a

  Metrics
  MSM shipments                     approx. 59M       approx. 74M - 78M
  CDMA/WCDMA handset units
   shipped (1)(2)                   approx. 74M*      approx. 95M - 98M*
  CDMA/WCDMA handset unit wholesale
   average selling price (1)(2)    approx. $208*          approx. $212*

  * Shipments in Sept. quarter, reported in Dec. quarter


FISCAL YEAR

                                                        Current Guidance
                                        FY 2007             FY 2008
                                       Results (3)        Estimates (4)
  Qualcomm Pro Forma
  Revenues                                $8.87B          $9.5B - $9.9B
  Year-over-year change                               increase 7% - 12%
  Diluted earnings per share (EPS)        $2.01          $2.03 - $2.09
  Year-over-year change                                increase 1% - 4%

  Total Qualcomm (GAAP)
  Revenues                                $8.87B          $9.5B - $9.9B
  Year-over-year change                               increase 7% - 12%
  Diluted earnings per share (EPS)        $1.95          $1.68 - $1.74
  Year-over-year change                              decrease 11% - 14%
  Diluted EPS attributable to tax
   items related to prior years           $0.22                    n/a
  Diluted EPS attributable to
   in-process R&D                        ($0.01)                   n/a
  Diluted EPS attributable to QSI        ($0.08)                ($0.14)
  Diluted EPS attributable to
   estimated share-based compensation    ($0.19)                ($0.21)

  Metrics
  Fiscal year* CDMA/WCDMA handset unit
   wholesale average selling
   price (1)(2)                    approx. $214           approx. $199

  * Shipments in Sept. to June quarters, reported in Dec. to Sept.
    quarters

CALENDAR YEAR Handset Estimates (1)(2)
                        Prior Guidance  Current Guidance  Current Guidance
CDMA/WCDMA handset      Calendar 2007     Calendar 2007     Calendar 2008
 unit shipments          Estimates (5)      Estimates         Estimates

  March quarter           approx. 86M        approx. 86M     not provided
  June quarter            approx. 89M        approx. 89M     not provided
  September quarter      not provided  approx. 95M - 98M     not provided
  December quarter       not provided       not provided     not provided
  Calendar year range
  (approx.)               367M - 387M        385M - 395M      492M - 522M

                           Midpoint           Midpoint         Midpoint
  CDMA/WCDMA units       approx. 377M       approx. 390M     approx. 507M
  CDMA units             approx. 208M       approx. 208M     approx. 223M
  WCDMA units            approx. 169M       approx. 182M     approx. 284M

(1) CDMA/WCDMA handset unit shipments and average selling prices are
    estimated for the total market.
(2) We perform periodic audits of the royalties payable by our licensees.
    As a result of our audit process, we determined during the fourth
    quarter of fiscal 2007 that total CDMA-based handset unit shipments
    and average selling prices (ASPs) should be adjusted for certain
    periods. The adjustments related only to handset shipments and ASPs
    and did not impact the amount or timing of our revenue. Historical
    units presented herein have been adjusted to reflect these
    adjustments.
(3) Our fiscal 2007 results do not include royalty revenue attributable to
    Nokia's sales after April 9, 2007 which we estimated to be
    approximately $0.05 diluted earnings per share.
(4) We have excluded from our fiscal 2008 revenue and earnings guidance
    our estimate of royalties which we believe Nokia is required to report
    and pay to us under our existing license agreement in fiscal 2008 of
    approximately $0.25-$0.30 diluted earnings per share.
(5) Prior Calendar 2007 Handset Estimates have been adjusted to reflect
    adjustments as a result of note (2) above in order to present "Prior"
    and "Current" guidance on a consistent and comparable basis.

Sums may not equal totals due to rounding.

Results of Business Segments

The following tables, which present segment information, have been adjusted to reflect the fiscal 2007 segment presentation (Note 1) (in millions, except per share data):

Fourth Quarter - Fiscal Year 2007

Segments                   QCT          QTL          QWI     Reconciling
                                                               Items (2)
Revenues                $1,419         $647         $245         $(6)
Change from prior year      24%          (2%)         25%        N/M
Change from prior quarter    4%         (16%)         25%        N/M
EBT                       $424         $537          $31        $137
Change from prior year      31%          (9%)         19%        N/M
Change from prior quarter   (3%)        (20%)         72%        N/M
EBT as a % of revenues      30%          83%          13%        N/M
Net income (loss)
Change from prior year
Change from prior quarter
Diluted EPS
Change from prior year
Change from prior quarter
Diluted shares used

                            Estimated                           Total
             Qualcomm Pro  Share-Based    Tax Items            Qualcomm
Segments        Forma     Compensation(3)    (4)       QSI(6)   (GAAP)

Revenues       $2,305           $-           $-          $1    $2,306
Change from
 prior year       15%                                              15%
Change from
 prior quarter    (1%)                                             (1%)
EBT           $1,129         $(117)          $-        $(64)     $948
Change from
 prior year       17%           (8%)                    178%       17%
Change from
 prior quarter    (4%)           3%                     (30%)      (2%)
EBT as a % of
 revenues         49%          N/M          N/M         N/M        41%
Net income
 (loss)          $911         $(77)        $331        $(34)   $1,131
Change from
 prior year        29%           1%         N/M         N/M        84%
Change from
 prior quarter     (2%)          3%         N/M         (44%)      42%
Diluted EPS     $0.54       $(0.05)       $0.20      $(0.02)    $0.67
Change from
 prior year        29%           0%         N/M         N/M        86%
Change from
 prior quarter     (2%)         25%         N/M         (50%)      43%
Diluted shares
 used           1,689        1,689        1,689       1,689     1,689



Third Quarter - Fiscal Year 2007
                                                              Reconciling
Segments                   QCT          QTL         QWI        Items (2)

Revenues                $1,367         $766         $196         $(4)
EBT                        439          668           18          52
Net income (loss)
Diluted EPS
Diluted shares used


                                    Estimated                   Total
                     Qualcomm Pro  Share-Based                Qualcomm
Segments                 Forma    Compensation(3)   QSI(6)     (GAAP)

Revenues                $2,325           $-           $-       $2,325
EBT                      1,177        (114)         (91)          972
Net income (loss)          934         (75)         (61)          798
Diluted EPS              $0.55      $(0.04)      $(0.04)        $0.47
Diluted shares used      1,704        1,704        1,704        1,704



Fourth Quarter - Fiscal Year 2006
                                                              Reconciling
Segments                 QCT(1)*      QTL(1)*      QWI (1)*  Items (1)(2)*

Revenues                $1,147         $661         $196         $(5)
EBT                        323          591           26          21
Net income (loss)
Diluted EPS
Diluted shares used


                        Estimated                 In-              Total
           Qualcomm    Share-Based              Process          Qualcomm
Segments   Pro Forma  Compensation(3) Tax Items   R&D     QSI(6)  (GAAP)

Revenues    $1,999          $-           $-       $-       $-      $1,999
EBT            961        (127)           -       (1)     (23)        810
Net income
 (loss)        705         (76)         (16)      (1)       2         614
Diluted EPS  $0.42      $(0.05)      $(0.01)      $-       $-       $0.36
Diluted
 shares used 1,693       1,693        1,693    1,693    1,693       1,693



First Quarter - Fiscal Year 2007
                                                             Reconciling
Segments                QCT(1)*       QTL(1)*     QWI (1)*   Items(1)(2)*

Revenues                $1,230         $600         $188           $1
EBT                        316          498           20          118
Net income (loss)
Diluted EPS
Diluted shares used


                           Estimated                              Total
              Qualcomm    Share-Based     Tax Items             Qualcomm
Segments     Pro Forma   Compensation(3)     (5)       QSI(6)    (GAAP)

Revenues       $2,019           $-           $-          $-     $2,019
EBT               952         (130)           -         (43)       779
Net income (loss) 722          (86)          33         (21)       648
Diluted EPS     $0.43       $(0.05)       $0.02      $(0.01)     $0.38
Diluted shares
 used           1,685        1,685        1,685       1,685      1,685



Twelve Months - Fiscal Year 2007
                                                             Reconciling
Segments                  QCT          QTL          QWI       Items (2)

Revenues                $5,275       $2,772         $828         $(5)
Change from prior year      22%          12%          13%        N/M
EBT                     $1,547       $2,340          $88        $388
Change from prior year      19%           5%          13%        N/M
EBT as a % of revenues      29%          84%          11%        N/M
Net income (loss)
Change from prior year
Diluted EPS
Change from prior year
Diluted shares used


                           Estimated               In-              Total
               Qualcomm   Share-Based   Tax Items Process         Qualcomm
Segments      Pro Forma  Compensation(3)  (4)(5)   R&D     QSI     (GAAP)

Revenues       $8,870          $-           $-      $-      $1     $8,871
Change from
 prior year        18%                                     N/M         18%
EBT            $4,363       $(487)          $-    $(10)  $(240)    $3,626
Change from
 prior year        15%         (2%)                (55%)    80%        15%
EBT as a % of
 revenues          49%        N/M          N/M     N/M     N/M         41%
Net income
 (loss)         3,406        (321)         364      (9)   (137)    $3,303
Change from
 prior year        21%          0%         810%    (59%)   328%        34%
Diluted EPS     $2.01      $(0.19)       $0.22  $(0.01) $(0.08)     $1.95
Change from
 prior year        23%          0%        1000%      0%    300%        35%
Diluted shares
 used           1,693       1,693        1,693   1,693   1,693      1,693



Twelve Months - Fiscal Year 2006
                                                             Reconciling
Segments                QCT(1)*      QTL(1)*     QWI (1)*   Items (1)(2)*

Revenues                $4,332       $2,467         $731         $(4)
EBT                      1,298        2,233           78         197
Net income (loss)
Diluted EPS
Diluted shares used

                           Estimated                  In-         Total
              Qualcomm    Share-Based               Process      Qualcomm
Segments      Pro Forma  Compensation(3)  Tax Items   R&D   QSI   (GAAP)

Revenues       $7,526         $-            $-       $-      $-    $7,526
EBT             3,806       (495)            -      (22)   (133)    3,156
Net income
 (loss)         2,804       (320)           40      (22)    (32)    2,470
Diluted EPS     $1.64     $(0.19)        $0.02   $(0.01) $(0.02)    $1.44
Diluted shares
 used           1,711      1,711         1,711    1,711   1,711     1,711


(1) During fiscal 2007, the Company reassessed the intersegment royalty
    charged to QCT by QTL and determined that the royalty should be
    eliminated starting in fiscal 2007 for management reporting purposes.
    As a result, QCT did not record a royalty to QTL in fiscal 2007.  The
    Company also reorganized the Qualcomm Wireless Systems (QWS) division
    into the QES (formerly QWBS) division within the QWI segment.
    Revenues and operating results relating to QWS were included in
    reconciling items through the end of fiscal 2006.  Prior period
    segment information has been adjusted to conform to the new segment
    presentation.
(2) Reconciling items related to revenues consist primarily of other
    nonreportable segment revenues less intersegment eliminations.
    Reconciling items related to earnings before taxes consist primarily
    of certain investment income, research and development expenses and
    marketing expenses that are not allocated to the segments for
    management reporting purposes, nonreportable segment results and the
    elimination of intersegment profit.
(3) Certain share-based compensation is included in operating expenses as
    part of employee-related costs but is not allocated to the Company's
    segments as such costs are not considered relevant by management in
    evaluating segment performance.
(4) During the fourth quarter of fiscal 2007, the Company recorded a
    $331 million tax benefit, or $0.20 diluted earnings per share, related
    to tax expense recorded in prior years resulting from the completion
    of tax audits during the fourth fiscal quarter. The fiscal 2007
    Qualcomm pro forma results excluded this tax benefit attributable to
    prior years.
(5) During the first quarter of fiscal 2007, the federal R&D tax credit
    that expired on December 31, 2005 was extended by Congress for a
    period of two years beyond the prior expiration date.  The Company
    recorded a tax benefit of $33 million, or $0.02 diluted earnings per
    share, related to fiscal 2006 in the first quarter of fiscal 2007 due
    to this retroactive extension.  The fiscal 2007 Qualcomm pro forma
    results excluded this tax benefit attributable to fiscal 2006.
(6) At fiscal year-end, the sum of the quarterly tax provisions for each
    column, including QSI, equals the annual tax provisions for each
    column computed in accordance with GAAP.  In interim quarters, the tax
    provision for the QSI operating segment is computed by subtracting the
    tax provision for Qualcomm pro forma, the tax items column and the tax
    provisions related to estimated share-based compensation and
    in-process R&D from the tax provision for total Qualcomm (GAAP).

N/M - Not Meaningful
Sums may not equal totals due to rounding.
* As adjusted to conform to 2007 segment presentation.

Conference Call

Qualcomm’s fourth quarter fiscal 2007 earnings conference call will be broadcast live on November 8, 2007 beginning at 1:45 p.m. Pacific Standard Time (PST) on the Company’s web site at: http://www.qualcomm.com. This conference call may contain forward-looking financial information. The conference call will include a discussion of “non-GAAP financial measures” as that term is defined in Regulation G. The most directly comparable GAAP financial measures and information reconciling these non-GAAP financial measures to the Company’s financial results prepared in accordance with GAAP, as well as the other material financial and statistical information to be discussed in the conference call, will be posted on the Company’s Investor Relations web site at http://www.qualcomm.com immediately prior to commencement of the call. A taped audio replay will be available via telephone on November 8, 2007 beginning at approximately 5:30 p.m. (PST) through December 8, 2007 at 9:00 p.m. (PST). To listen to the replay, U.S. callers may dial (800) 642-1687 and international callers may dial (706) 645-9291. U.S. and international callers should use reservation number 20553158. An audio replay of the conference call will be available on the Company’s web site at http://www.qualcomm.com for two weeks following the live call.

Editor’s Note: To view the web slides that accompany this earnings release and conference call, please go to the Qualcomm Investor Relations website at http://investor.qualcomm.com/results.cfm.

Qualcomm Incorporated (http://www.qualcomm.com) is a leader in developing and delivering innovative digital wireless communications products and services based on CDMA and other advanced technologies. Headquartered in San Diego, Calif., Qualcomm is included in the S&P 500 Index and is a 2007 FORTUNE 500(R) company traded on The Nasdaq Stock Market(R) under the ticker symbol QCOM.

Note Regarding Use of Non-GAAP Financial Measures

The Company presents pro forma financial information that is used by management (i) to evaluate, assess and benchmark the Company’s operating results on a consistent and comparable basis, (ii) to measure the performance and efficiency of the Company’s ongoing core operating businesses, including the Qualcomm CDMA Technologies, Qualcomm Technology Licensing and Qualcomm Wireless & Internet segments, and (iii) to compare the performance and efficiency of these segments against each other and against competitors outside the Company. Pro forma measurements of the following financial data are used by the Company’s management: revenues, R&D expenses, SG&A expenses, total operating expenses, operating income, net investment income, income before income taxes, effective tax rate, net income, diluted earnings per share, operating cash flow and free cash flow. Management is able to assess what it believes is a more meaningful and comparable set of financial performance measures for the Company and its business segments by using pro forma information. As a result, management compensation decisions and the review of executive compensation by the Compensation Committee of the Board of Directors focus primarily on pro forma financial measures applicable to the Company and its business segments.

Pro forma information used by management excludes the Qualcomm Strategic Initiatives (QSI) segment, certain estimated share-based compensation, certain tax items related to prior years and acquired in-process R&D. The QSI segment is excluded because the Company expects to exit its strategic investments at various times and the effects of fluctuations in the value of such investments are viewed by management as unrelated to the Company’s operational performance. Estimated share-based compensation, other than amounts related to share-based awards granted under the executive bonus program, is excluded because management views the valuation of options and other share-based compensation as theoretical and unrelated to the Company’s operational performance. Further, share-based compensation is affected by factors that are subject to change, including the Company’s stock price, stock market volatility, expected option life, risk-free interest rates and expected dividend payouts in future years. Moreover, it is generally not an expense that requires or will require cash payment by the Company. Certain tax items related to prior years are excluded in order to provide a clearer understanding of the Company’s ongoing tax rate and after tax earnings. Acquired in-process R&D is excluded because such expense is viewed by management as unrelated to the operating activities of the Company’s ongoing core businesses.

The Company presents free cash flow, defined as net cash provided by operating activities less capital expenditures, to facilitate an understanding of the amount of cash flow generated that is available to grow its business and to create long-term shareholder value. The Company believes that this presentation is useful in evaluating its operating performance and financial strength. In addition, management uses this measure to evaluate the Company’s performance, to value the Company and to compare its operating performance with other companies in the industry.

The non-GAAP pro forma financial information presented herein should be considered in addition to, not as a substitute for, or superior to, financial measures calculated in accordance with GAAP. In addition, “pro forma” is not a term defined by GAAP, and, as a result, the Company’s measure of pro forma results might be different than similarly titled measures used by other companies. Reconciliations between total Qualcomm (GAAP) results and Qualcomm pro forma results and between total Qualcomm (GAAP) cash flow and Qualcomm pro forma cash flow are presented herein.

Note Regarding Forward-Looking Statements

In addition to the historical information contained herein, this news release contains forward-looking statements that are subject to risks and uncertainties. Actual results may differ substantially from those referred to herein due to a number of factors, including but not limited to risks associated with: the rate of deployment of our technologies in wireless networks and of 3G wireless communications, equipment and services, including CDMA2000 1X, 1xEV-DO, WCDMA, HSPA and OFDMA both domestically and internationally; our dependence on major customers and licensees; attacks on our business model, including results of current and future litigation and arbitration proceedings as well as actions of governmental or quasi-governmental bodies, and the costs we incur in connection therewith, including potentially damaged relationships with customers and operators who may be impacted by the results of these proceedings; fluctuations in the demand for products, services or applications based on our technologies; foreign currency fluctuations; strategic loans, investments and transactions the Company has or may pursue; our dependence on third party manufacturers and suppliers; our ability to maintain and improve operational efficiencies and profitability; the development, deployment and commercial acceptance of the MediaFLO USA network and FLO(TM) technology; as well as the other risks detailed from time-to-time in the Company’s SEC reports.

(C) 2007 Qualcomm Incorporated. All rights reserved. Qualcomm is a registered trademark of Qualcomm Incorporated. CDMA2000(R) is a registered trademark of the Telecommunications Industry Association. All other trademarks are the property of their respective owners.

Qualcomm Contact:
John Gilbert
Vice President of Investor and Industry Analyst Relations
1-(858) 658-4813 (ph) 1-(858) 651-9303 (fax)
e-mail: ir@qualcomm.com



                          Qualcomm Incorporated
                  CONSOLIDATED STATEMENTS OF OPERATIONS
   This schedule is to assist the reader in reconciling from Qualcomm
           Pro Forma results to Total Qualcomm (GAAP) results
                   (In millions, except per share data)
                               (Unaudited)

                              Three Months Ended September 30, 2007
                    Qualcomm      Estimated                        Total
                      Pro        Share-Based       Tax           Qualcomm
                     Forma      Compensation(a)  Items(b)  QSI    (GAAP)
Revenues:
  Equipment and
   services         $1,568            $-           $-       $1   $1,569
  Licensing and
   royalty fees        737             -            -        -      737
    Total revenues   2,305             -            -        1    2,306
Operating expenses:
  Cost of equipment
   and services
   revenues            691             9            -       25      725
  Research and
   development         410            55            -       16      481
  Selling, general
   and administrative  248            53            -       22      323
      Total operating
       expenses      1,349           117            -       63    1,529

Operating income
 (loss)                956          (117)           -      (62)     777

Investment income
 (expense), net        173 (c)         -            -       (2)(d)  171
Income (loss) before
 income taxes        1,129          (117)           -      (64)     948
Income tax (expense)
 benefit              (218)(e)        40          331       30 (f)  183(e)
Net income (loss)     $911          $(77)        $331     $(34)  $1,131

Earnings (loss) per
 common share:
   Diluted           $0.54        $(0.05)       $0.20   $(0.02)   $0.67

Shares used in per
 share calculations:
   Diluted           1,689         1,689        1,689    1,689    1,689


Supplemental Financial Data:

Operating Cash Flow $1,136          $(41)(h)       $-     $(52)  $1,043
Operating Cash Flow
 as a % of Revenues     49%                                N/M       45%
Free Cash Flow (g)    $916          $(41)(h)       $-     $(79)    $796
Free Cash Flow as a
 % of Revenues          40%                                N/M       35%


(a) Estimated share-based compensation presented above and excluded from
    pro forma results did not include $1 million, net of tax, related to
    share-based awards granted under the executive bonus program.
(b) During the fourth quarter of fiscal 2007, the Company recorded a
    $331 million tax benefit, or $0.20 diluted earnings per share, related
    to tax expense recorded in prior years resulting from the completion
    of tax audits during the fourth fiscal quarter. The fiscal 2007
    Qualcomm pro forma results excluded this tax benefit attributable to
    prior years.
(c) Included $141 million in interest and dividend income related to cash,
    cash equivalents and marketable securities, which were not part of the
    Company's strategic investment portfolio, $48 million in net realized
    gains on investments and $2 million in gains on derivative instruments
    from decreases in the fair value of the put option liabilities related
    to our share repurchase program, partially offset by $13 million in
    other-than-temporary losses on investments and $5 million in interest
    expense.
(d) Included $3 million in other-than-temporary losses on investments,
    $1 million in interest expense and $1 million of equity losses in
    investees, partially offset by $2 million in net realized gains on
    investments and $1 million in interest and dividend income.
(e) The fourth quarter of fiscal 2007 tax rates were approximately 19%
    benefit for total Qualcomm (GAAP) and approximately 19% expense for
    Qualcomm pro forma.
(f) At fiscal year-end, the sum of the quarterly tax provisions for each
    column, including QSI, equals the annual tax provisions for each
    column computed in accordance with GAAP.  In interim quarters, the tax
    provision for the QSI operating segment is computed by subtracting the
    tax provision for Qualcomm pro forma, the tax items column and the tax
    provisions related to estimated share-based compensation and
    in-process R&D from the tax provision for total Qualcomm (GAAP).
(g) Free Cash Flow is calculated as net cash provided by operating
    activities less capital expenditures.  Reconciliation of these amounts
    is included in the Reconciliation of Pro Forma Free Cash Flows to
    Total Qualcomm (GAAP) net cash provided by operating activities and
    other supplemental disclosures for the three months ended
    September 30, 2007, included herein.
(h) Incremental tax benefits from stock options exercised during the
    period.



                        Qualcomm Incorporated
                CONSOLIDATED STATEMENTS OF OPERATIONS
  This schedule is to assist the reader in reconciling from Qualcomm
          Pro Forma results to Total Qualcomm (GAAP) results
                 (In millions, except per share data)
                             (Unaudited)

                            Twelve Months Ended September 30, 2007
                             Estimated
                               Share-
                    Qualcomm   Based      Tax     In-            Total
                      Pro      Compen-   Items  Process        Qualcomm
                     Forma    sation (a)  (b)     R&D     QSI   (GAAP)
Revenues:
  Equipment and
   services         $5,764       $-        $-      $-      $1   $5,765
  Licensing and
   royalty fees      3,106        -         -       -       -    3,106
    Total revenues   8,870        -         -       -       1    8,871

Operating expenses:
  Cost of equipment
   and services
   revenues          2,572       39         -       -      70    2,681
  Research and
   development       1,530      221         -      10      68    1,829
  Selling,
   general and
   administrative    1,138      227         -       -     113    1,478
      Total operating
       expenses      5,240      487         -      10     251    5,988

Operating income
 (loss)              3,630     (487)        -     (10)   (250)   2,883

Investment income,
 net                   733 (c)    -         -       -      10 (d)  743
Income (loss) before
 income taxes        4,363     (487)        -     (10)   (240)   3,626
Income tax (expense)
 benefit              (957)(e)  166       364       1     103     (323)(e)
Net income (loss)   $3,406    $(321)     $364     $(9)  $(137)  $3,303

Earnings (loss) per
 common share:
   Diluted           $2.01   $(0.19)    $0.22  $(0.01) $(0.08)   $1.95

Shares used in per
 share calculations:
   Diluted           1,693    1,693     1,693   1,693   1,693    1,693


Supplemental
 Financial Data:
Operating Cash Flow $4,252    $(240)(g)    $-    $(10)  $(191)  $3,811
Operating Cash Flow
 as a % of Revenue      48%                               N/M       43%
Free Cash Flow (f)  $3,526    $(240)(g)    $-    $(10)  $(283)  $2,993
Free Cash Flow as a
 % of Revenue           40%                               N/M       34%


(a) Estimated share-based compensation presented above and excluded from
    pro forma results did not include $3 million, net of tax, related to
    share-based awards granted under the executive bonus program.
(b) During the first quarter of fiscal 2007, the Company recorded a tax
    benefit of $33 million, or $0.02 diluted earnings per share, related
    to fiscal 2006 in the first quarter of fiscal 2007 due to a
    retroactive extension the federal R&D tax credit that expired on
    December 31, 2005. In addition, during the fourth quarter of fiscal
    2007, the Company recorded a $331 million tax benefit, or $0.20
    diluted earnings per share, related to tax expense recorded in prior
    years resulting from the completion of tax audits during the fourth
    fiscal quarter. The fiscal 2007 Qualcomm pro forma results excluded
    these tax benefits attributable to prior years.
(c) Included $551 million in interest and dividend income related to cash,
    cash equivalents and marketable securities, which were not part of the
    Company's strategic investment portfolio, $201 million in net realized
    gains on investments and $3 million in gains on derivative instruments
    from decreases in the fair value of the put option liabilities related
    to our share repurchase program, partially offset by $16 million in
    other-than-temporary losses on investments and $6 million in interest
    expense.
(d) Included $21 million in net realized gains on investments and
    $7 million in interest and dividend income, partially offset by
    $11 million in other-than-temporary losses on investments, $5 million
    in interest expense, $1 million in losses on derivative instruments
    and $1 million in equity losses of investees.
(e) The annual effective tax rate for fiscal 2007 for total Qualcomm
    (GAAP) was approximately 9% and Qualcomm pro forma was approximately
    22%.
(f) Free Cash Flow is calculated as net cash provided by operating
    activities less capital expenditures.  Reconciliation of these amounts
    is included in the Reconciliation of Pro Forma Free Cash Flows to
    Total Qualcomm (GAAP) net cash provided by operating activities and
    other supplemental disclosures for the twelve months ended
    September 30, 2007, included herein.
(g) Incremental tax benefits from stock options exercised during the
    period.



                          Qualcomm Incorporated
             Reconciliation of Pro Forma Free Cash Flows to
     Total Qualcomm (GAAP) net cash provided by operating activities
                   and other supplemental disclosures
                              (In millions)
                               (Unaudited)

                                Three Months Ended September 30, 2007

                                             Estimated           Total
                                Qualcomm    Share-Based         Qualcomm
                                Pro Forma   Compensation   QSI   (GAAP)
  Net cash provided (used) by
   operating activities          $1,136       $(41)(a)    $(52)  $1,043
  Less:  capital expenditures      (220)         -         (27)    (247)
  Free cash flow                   $916       $(41)       $(79)    $796

  Other supplemental cash
   disclosures:
     Cash transfers from QSI (1)     $2         $-         $(2)      $-
     Cash transfers to QSI (2)      (94)         -          94        -
     Net cash transfers            $(92)        $-         $92       $-


                               Twelve Months Ended September 30, 2007

                                   Estimated                       Total
                     Qualcomm    Share-Based   In-Process         Qualcomm
                     Pro Forma   Compensation     R&D     QSI      (GAAP)
  Net cash
   provided (used)
   by operating
   activities         $4,252      $(240)(a)      $(10)   $(191)   $3,811
  Less:  capital
   expenditures         (726)         -             -      (92)     (818)
  Free cash flow      $3,526      $(240)         $(10)   $(283)   $2,993

  Other supplemental
   cash disclosures:
     Cash transfers
      from QSI(1)        $55         $-            $-     $(55)       $-
     Cash transfers
      to QSI(2)         (358)         -             -      358         -
     Net cash
      transfers        $(303)        $-            $-     $303        $-


  (1) Cash from loan payments and sale of equity securities.
  (2) Funding for strategic debt and equity investments, capital
      expenditures and other QSI operating expenses.


                                    Three Months Ended September 24, 2006

                                             Estimated            Total
                                Qualcomm    Share-Based          Qualcomm
                                Pro Forma   Compensation   QSI    (GAAP)

  Net cash provided (used) by
   operating activities           $1,007      $(27)(a)    $(28)    $952
  Less:  capital expenditures       (100)        -         (29)    (129)
  Free cash flow                    $907      $(27)       $(57)    $823


                                 Twelve Months Ended September 24, 2006

                                             Estimated           Total
                                Qualcomm    Share-Based         Qualcomm
                                Pro Forma   Compensation   QSI   (GAAP)

  Net cash provided (used) by
   operating activities           $3,746     $(403)(a)    $(90)  $3,253
  Less:  capital expenditures       (566)        -        (119)    (685)
  Free cash flow                  $3,180     $(403)      $(209)  $2,568

  (a) Incremental tax benefits from stock options exercised during the
      period.



                        Qualcomm Incorporated
                     CONSOLIDATED BALANCE SHEETS
                 (In millions, except per share data)
                             (Unaudited)

                                ASSETS
                                           September 30,    September 24,
                                               2007              2006
      Current assets:
        Cash and cash equivalents            $2,411            $1,607
        Marketable securities                 4,170             4,114
        Accounts receivable, net                715               700
        Inventories                             469               250
        Deferred tax assets                     435               235
        Collateral held under
         securities lending                     421                 -
        Other current assets                    200               143
                Total current assets          8,821             7,049
      Marketable securities                   5,234             4,228
      Property, plant and equipment, net      1,788             1,482
      Goodwill                                1,325             1,230
      Deferred tax assets                       318               512
      Other assets                            1,009               707
                Total assets                $18,495           $15,208

                 LIABILITIES AND STOCKHOLDERS' EQUITY
      Current liabilities:
        Trade accounts payable                 $635              $420
        Payroll and other benefits
         related liabilities                    311               273
        Unearned revenue                        218               197
        Income taxes payable                    119               137
        Obligation under securities
         lending                                421                 -
        Other current liabilities               554               395
               Total current liabilities      2,258             1,422
      Unearned revenue                          142               141
      Other liabilities                         260               239
               Total liabilities              2,660             1,802


      Stockholders' equity:
        Preferred stock, $0.0001 par value;
         issuable in series; 8 shares
         authorized; none outstanding at
         September 30, 2007 and
         September 24, 2006                       -                 -
        Common stock, $0.0001 par value;
         6,000 shares authorized; 1,646 and
         1,652 shares issued and outstanding
         at September 30, 2007 and
         September 24, 2006, respectively         -                 -
        Paid-in capital                       7,057             7,242
        Retained earnings                     8,541             6,100
        Accumulated other
         comprehensive income                   237                64
               Total stockholders'
                equity                       15,835            13,406
               Total liabilities and
                stockholders' equity        $18,495           $15,208



                            Qualcomm Incorporated
                    CONSOLIDATED STATEMENTS OF OPERATIONS
                     (In millions, except per share data)
                                 (Unaudited)


                                 Three Months Ended  Twelve Months Ended
                                September September  September September
                                   30,       24,        30,       24,
                                  2007      2006       2007      2006

      Revenues:
        Equipment and services  $1,569     $1,264     $5,765    $4,776
        Licensing and royalty
         fees                      737        735      3,106     2,750
           Total revenues        2,306      1,999      8,871     7,526

      Operating expenses:
        Cost of equipment and
         services revenues         725        586      2,681     2,182
        Research and development   481        411      1,829     1,538
        Selling, general and
         administrative            323        321      1,478     1,116
           Total operating
            expenses             1,529      1,318      5,988     4,836

      Operating income             777        681      2,883     2,690

      Investment income, net       171        129        743       466
      Income before income taxes   948        810      3,626     3,156
      Income tax expense           183       (196)      (323)     (686)
      Net income                $1,131       $614     $3,303    $2,470


      Basic earnings per common
       share                     $0.68      $0.37      $1.99     $1.49
      Diluted earnings per common
       share                     $0.67      $0.36      $1.95     $1.44

      Shares used in per share
       calculations:
         Basic                   1,660      1,652      1,660     1,659
         Diluted                 1,689      1,693      1,693     1,711

      Dividends per share paid   $0.14      $0.12      $0.52     $0.42

      Dividends per share
       announced                 $0.14      $0.12      $0.52     $0.42



                          Qualcomm Incorporated
                  CONSOLIDATED STATEMENTS OF CASH FLOWS
                              (In millions)
                               (Unaudited)

                                Three Months Ended   Twelve Months Ended
                               September  September  September  September
                                  30,        24,        30,        24,
                                 2007       2006       2007       2006
Operating Activities:
Net income                      $1,131      $614      $3,303     $2,470
Adjustments to reconcile net
 income to net cash provided
 by operating activities:
   Depreciation and amortization   100        82         383        272
   Non-cash portion of share-based
    compensation expense           117       127         488        495
   Incremental tax benefits from
    stock options exercised        (41)      (27)       (240)      (403)
   Net realized gains on
    marketable securities and
    other investments              (49)      (42)       (222)      (136)
   (Gains) losses on derivative
    instruments                     (2)       11          (2)        29
   Other-than-temporary losses on
    marketable securities and
    other investments               16         3          27         24
   Equity in losses (gains) of
    investees                        1        (1)          1         29
   Non-cash income tax expense
    (benefit)                     (274)      139          91        514
   Other items, net                (46)       (6)        (42)       (28)
Changes in assets and
 liabilities, net of effects
 of acquisitions:
    Accounts receivable, net        46         7         (16)      (133)
    Inventories                    (87)       10        (234)       (71)
    Other assets                    41       (10)        (96)        15
    Trade accounts payable          82       (89)        209         51
    Payroll, benefits and other
     liabilities                    70       116         139         96
    Unearned revenue               (62)       18          22         29
  Net cash provided by operating
   activities                    1,043       952       3,811      3,253
Investing Activities:
  Capital expenditures            (247)     (129)       (818)      (685)
  Purchases of available-for-sale
   securities                   (2,571)   (2,907)     (8,492)   (12,517)
  Proceeds from sale of
   available-for-sale
   securities                    1,744     2,937       7,998     10,853
  Maturities of held-to-maturity
   securities                        -        60           -        130
  Other investments and
   acquisitions, net of cash
   acquired                        (19)      (17)       (249)      (407)
  Change in collateral held under
   securities lending             (268)        -        (421)         -
  Other items, net                  71        (6)         84          3
  Net cash used by investing
   activities                   (1,290)      (62)     (1,898)    (2,623)
Financing Activities:
  Proceeds from issuance of
   common stock                     82        69         556        692
  Incremental tax benefits from
   stock options exercised          41        27         240        403
  Repurchase and retirement of
   common stock                 (1,218)     (335)     (1,482)    (1,500)
  Proceeds from put options          -         -          17         11
  Dividends paid                  (230)     (198)       (862)      (698)
  Change in obligation under
   securities lending              268         -         421          -
  Other items, net                  (1)        -          (1)         -
  Net cash used by financing
   activities                   (1,058)     (437)     (1,111)    (1,092)
  Effect of exchange rate
   changes on cash                   -        (1)          2         (1)
Net (decrease) increase in cash
 and cash equivalents           (1,305)      452         804       (463)
Cash and cash equivalents at
 beginning of period             3,716     1,155       1,607      2,070
Cash and cash equivalents at
 end of period                  $2,411    $1,607      $2,411     $1,607

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