Western Digital reclassifies flash business as discontinued

Published 07/04/2025, 22:24
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Today, Western Digital Corp (NASDAQ:WDC), a leading computer storage devices company with a market capitalization of $10.8 billion, disclosed preliminary financial details following the completion of its flash business spinoff. On February 21, 2025, the company finalized the separation of its flash segment into Sandisk Corporation (NASDAQ:SNDK), now an independent entity. According to InvestingPro data, the stock has experienced significant pressure, declining over 24% in the past week, though analysis suggests the company is currently undervalued based on its Fair Value assessment.

The separation has led Western Digital to reclassify Sandisk's historical results and certain allocated assets and liabilities as discontinued operations in its consolidated financial statements, starting from the third quarter of fiscal 2025. This reclassification is reflected in the preliminary unaudited financial information provided in the company's recent 8-K filing with the Securities and Exchange Commission. The company maintains a strong financial position with a current ratio of 1.99, indicating robust liquidity to meet its short-term obligations.

The filing includes preliminary unaudited condensed consolidated balance sheets for the fiscal years 2022, 2023, and 2024, along with the fiscal quarters in fiscal years 2024 and 2025 to date. Also provided are preliminary unaudited condensed consolidated statements of operations and preliminary GAAP to Non-GAAP reconciliations for the same periods.

Western Digital emphasizes that this preliminary financial information, which is furnished for informational purposes, does not revise or restate previously filed financial documents. The company's disclosure, including the financial statements, is not considered "filed" for purposes of Section 18 of the Securities Exchange Act of 1934 and is not to be incorporated into any subsequent registration statement or other filings.

The 8-K filing offers investors a glimpse into the company's financial position post-separation, a move that has significantly reshaped Western Digital's business structure. As the company moves forward without its flash business, stakeholders will likely monitor how this strategic decision impacts Western Digital's performance in the dynamic and competitive computer storage market.

In other recent news, Western Digital Corporation has announced its plan to redeem $1.8 billion in senior notes, with the redemption set for April 2025. This financial move is part of the company's broader strategy to manage its debt profile. Meanwhile, Cantor Fitzgerald has adjusted its price target for Western Digital shares to $65, down from $95, but maintains an Overweight rating, citing the company's strong margin profile and anticipated growth in free cash flow per share. The firm expects Western Digital to reintroduce a shareholder-friendly capital return program, potentially issuing an initial dividend in late fiscal year 2025.

BofA Securities continues to hold a Buy rating on Western Digital, with a price target of $58, following a positive assessment of the company's competitive positioning in the hard disk drive market. The firm emphasized the company's advancements in technology and its focus on reducing debt. Benchmark analysts have maintained a Hold rating on Western Digital, considering broader industry trends highlighted by Micron (NASDAQ:MU)'s recent financial update, which showed growth in NAND bit shipments despite a decline in average selling prices.

Cantor Fitzgerald's analysis of the semiconductor industry suggests potential buying opportunities for investors, despite macroeconomic challenges. The firm highlights the stable fundamentals within sectors associated with artificial intelligence, which are relevant to Western Digital's operations. These developments reflect the dynamic environment in which Western Digital is navigating, with various analyst firms providing insights into its financial and strategic outlook.

This article was generated with the support of AI and reviewed by an editor. For more information see our T&C.

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