Unassociated Document

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D. C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

APRIL 30, 2008

Date of Report (Date of earliest event reported)

DIONEX CORPORATION

(Exact name of registrant as specified in its charter)

Delaware	000-11250	94-2647429
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification Number)

1228 Titan Way,

Sunnyvale, CA 94088

(Address of principal executive offices, including zip code)

(408) 737-0700

(Registrant’s telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

TABLE OF CONTENTS

Item 2.02 Results of Operations and Financial Condition.

Item 9.01. Financial Statements and Exhibits.

SIGNATURE

EXHIBIT 99.1

Item 2.02. Results of Operations and Financial Condition.

On April 30, 2008, Dionex issued a press release announcing the financial results for the quarter ended March 31, 2008. A copy of the press release is attached hereto as Exhibit 99.1 to this Current Report and is incorporated herein by reference.

This information shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, regardless of any general incorporation language in such filing except as shall be expressly set forth by specific reference in such a filing.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

Exhibit No.	Description
99.1	Press Release dated April 30, 2008 reporting Dionex Corporation’s results for the quarter ended March 31, 2008.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.

	DIONEX CORPORATION
Dated: April 30, 2008	By: /s/ Craig A. McCollam Craig A. McCollam Vice President, Finance and Administration and Chief Financial Officer

INDEX TO EXHIBITS

Exhibit Number	Description
99.1	Press Release of Dionex Corporation dated April 30, 2008.

DIONEX CORPORATION CONDENSED CONSOLIDATED STATEMENTS OF INCOME (In thousands, except per share amounts) (Unaudited) Three Months Ended Nine Months Ended March 31, March 31, 2008 2007 2008 2007 --------- --------- --------- --------- Net sales $ 98,356 $ 84,954 $278,817 $241,330 Cost of sales 33,831 29,172 94,359 81,786 --------- --------- --------- --------- Gross profit 64,525 55,782 184,458 159,544 --------- --------- --------- --------- Operating expenses: Selling, general and administrative 37,170 31,389 104,214 90,394 Research and product development 7,337 6,360 21,506 18,209 --------- --------- --------- --------- Total operating expenses 44,507 37,749 125,720 108,603 --------- --------- --------- --------- Operating income 20,018 18,033 58,738 50,941 Interest income, net 326 236 1,055 736 Other income (expense) (151) 205 (1,541) 136 --------- --------- --------- --------- Income before taxes on income 20,193 18,474 58,252 51,813 Taxes on income 6,599 6,977 19,679 18,378 --------- --------- --------- --------- Net income $ 13,594 $ 11,497 $ 38,573 $ 33,435 ========= ========= ========= ========= Basic earnings per share $ 0.74 $ 0.60 $ 2.07 $ 1.74 ========= ========= ========= ========= Diluted earnings per share $ 0.72 $ 0.59 $ 2.01 $ 1.70 ========= ========= ========= ========= Shares used in computing per share amounts: Basic 18,438 19,047 18,602 19,214 ========= ========= ========= ========= Diluted 18,992 19,551 19,176 19,672 ========= ========= ========= ========= DIONEX CORPORATION CONDENSED CONSOLIDATED BALANCE SHEETS AT MARCH 31, 2008 AND JUNE 30, 2007 (In thousands) (Unaudited) March 31, June 30, 2008 2007 --------- --------- ASSETS Current assets: Cash, cash equivalents and short term investments $ 72,033 $ 55,062 Accounts receivable, net 74,258 65,990 Inventories 32,120 28,626 Other current assets 24,669 21,096 --------- --------- Total current assets 203,080 170,774 Property, plant and equipment, net 69,044 62,366 Goodwill and other intangible assets 33,393 32,398 Other assets 14,733 6,231 --------- --------- $320,250 $271,769 ========= ========= LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Notes payable $ 17,969 $ 231 Accounts payable 15,238 12,293 Accrued liabilities 52,701 48,946 Income taxes payable 6,777 13,068 Accrued product warranty 3,585 2,875 --------- --------- Total current liabilities 96,270 77,413 Deferred income taxes and other 28,149 8,648 Stockholders' equity 195,831 185,708 --------- --------- $320,250 $271,769 ========= =========

Dionex Reports Record Net Sales and Earnings for the Third Quarter