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Technology Stocks : Mattson Technology
MTSN 3.6000.0%May 12 5:00 PM EST
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To: ELH1006 who wrote (3276)1/31/2001 11:00:14 PM
From: John Stewart   of 3661
 
Eddie;

I am not an accountant, so I can't comment much on SAB 101. I will note that this does not change what's going on in the business one bit, just the way we account for it. Mattson is the first company I follow to report under these rules. I suggest we wait for others to do the same and see. ..I do assume, after a year or so, things have to even out and this will be a non-issue. One positive effect I (think) should happen is that if we shift earnings out to when tools get actually accepted earnings will be "smoothed out" over time since strip tools are accepted very quickly and wet ones very slowly and others in-between. Thus this particular business model of Mattson's will, for a profitability standpoint, be far less cyclical than it is today (possibly raising the PE). Also, I assume it puts more net cash in the ledgers since it puts out much further when the tax man is due :') All, IMHO.

Best Regards,
John Stewart
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