EXHIBIT 99.2

3Com Corporation
Condensed Consolidated Statements of Operations
(in thousands, except per share data)
(unaudited)
TABLE A

	Three Months Ended									Twelve Months Ended
	May 29,			February 27,			May 30,			May 29,			May 30,
	2009			2009			2008			2009			2008
Sales	$	295,059		$	324,707		$	321,254		$	1,316,978		$	1,294,879
Cost of sales		118,843			138,878			147,529			565,514			640,424
Gross profit		176,216			185,829			173,725			751,464			654,455
Operating expenses (income):
Sales and marketing		79,258			84,241			78,402			338,401			316,019
Research and development		42,649			43,729			51,614			179,979			206,653
General and administrative		25,101			30,393			50,310			113,900			129,116
Amortization of intangibles		21,683			23,106			25,626			95,013			103,670
Patent dispute resolution and patent sale		(15,200	)		—			—			(85,200	)		—
Goodwill impairment		—			—			157,977			—			157,977
Restructuring charges		1,318			2,860			193			8,679			4,501
Operating expenses, net		154,809			184,329			364,122			650,772			917,936
Operating income (loss)		21,407			1,500			(190,397	)		100,692			(263,481	)
Interest expense, net		(432	)		(3,333	)		(2,675	)		(5,563	)		(13,087	)
Other income, net		6,902			16,528			11,479			52,200			44,824
Income (loss) before income taxes		27,877			14,695			(181,593	)		147,329			(231,744	)
Income tax (provision) benefit		(7,726	)		(12,828	)		14,870			(32,604	)		2,903
Net income (loss)	$	20,151		$	1,867		$	(166,723	)	$	114,725		$	(228,841	)
Basic and diluted income (loss) per share	$	0.05		$	0.00		$	(0.41	)	$	0.29		$	(0.57	)
Shares used in computing basic per share amounts		386,763			384,679			401,922			392,092			399,524
Shares used in computing diluted per share amounts		391,135			386,377			401,922			394,207			399,524

3Com Corporation
Condensed Consolidated Balance Sheets
(in thousands)
(unaudited)
TABLE B

	May 29,		May 30,
	2009		2008
ASSETS
Current assets:
Cash and equivalents	$	545,818	$	503,644
Short term investments		98,357		—
Notes receivable		40,590		65,116
Accounts receivable, net		112,771		116,281
Inventories, net		90,395		90,831
Other current assets		56,982		34,033
Total current assets		944,913		809,905
Property & equipment, net		40,012		54,314
Goodwill		609,297		609,297
Intangibles, net		198,624		278,385
Deposits and other assets		22,511		23,229
Total assets	$	1,815,357	$	1,775,130
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	68,350	$	90,280
Current portion of long-term debt		48,000		48,000
Accrued liabilities and other		394,103		366,181
Total current liabilities		510,453		504,461
Deferred taxes and long-term obligations		40,729		22,367
Long-term debt		152,000		253,000
Stockholders’ equity		1,112,175		995,302
Total liabilities and stockholders’ equity	$	1,815,357	$	1,775,130

Additional Financial Data
(in thousands)
(unaudited)
TABLE C

Sales by Geography (a)

	Three Months Ended						Twelve Months Ended
	May 29,		February 27,		May 30,		May 29,		May 30,
	2009		2009		2008		2009		2008
China	$	157,971	$	183,758	$	149,773	$	702,107	$	609,498
Europe, Middle East and Africa		50,556		52,982		74,100		231,904		292,339
North America		47,892		43,300		46,727		192,353		202,205
Asia Pacific Rim (ex-China)		20,832		23,850		30,514		101,979		106,820
Latin and South America		17,808		20,817		20,140		88,635		84,017
Total Sales	$	295,059	$	324,707	$	321,254	$	1,316,978	$	1,294,879

(a) All non-OEM sales are reported in geographic categories based on the location of the end customer. Sales to OEM customers are included in the geographic categories are based upon the hub locations of OEM partners.

Sales by Product Category

	Three Months Ended						Twelve Months Ended
	May 29,		February 27,		May 30,		May 29,		May 30,
	2009		2009		2008		2009		2008
Networking	$	231,397	$	259,045	$	261,897	$	1,061,802	$	1,061,155
Security (b)		41,259		43,553		36,441		163,941		133,445
Services		11,305		11,892		10,291		45,888		39,583
Voice		11,098		10,217		12,625		45,347		60,696
Total Sales	$	295,059	$	324,707	$	321,254	$	1,316,978	$	1,294,879

(b) Security products include sales of TippingPoint offerings along with Networking business security offerings.

3Com Corporation
Reconciliation of Non-GAAP Measures
(in thousands, except margin and per-share data)
(unaudited)
TABLE D

	Three Months Ended									Twelve Months Ended
	May 29,			February 27,			May 30,			May 29,			May 30,
	2009			2009			2008			2009			2008
GAAP gross profit		176,216			185,829			173,725			751,464			654,455
Impacts to cost of sales from purchase accounting adjustments to inventory [a]		—			—			—			—			11,176
Stock-based compensation expense [g]		1,112			596			731			3,028			2,134
Non-GAAP gross profit		177,328			186,425			174,456			754,492			667,765
GAAP gross margin		59.7	%		57.2	%		54.1	%		57.1	%		50.5	%
Impacts to cost of sales from purchase accounting adjustments to inventory [a]		—			—			—			—			0.9	%
Stock-based compensation expense [g]		0.4	%		0.2	%		0.2	%		0.2	%		0.2	%
Non-GAAP gross margin		60.1	%		57.4	%		54.3	%		57.3	%		51.6	%
GAAP operating income (loss)	$	21,407		$	1,500		$	(190,397	)	$	100,692		$	(263,481	)
Restructuring		1,318			2,860			193			8,679			4,501
Amortization of intangible assets		21,683			23,106			25,626			95,013			103,670
Impacts to cost of sales from purchase accounting adjustments to inventory [a]		—			—			—			—			11,176
Patent dispute resolution and patent sale [b]		(15,200	)		—			—			(85,200	)		—
VAT recovery dispute [c]		—			—			6,069			—			6,069
IPO fees write-off [d]		—			—			4,864			—			4,864
Goodwill impairment [e]		—			—			157,977			—			157,977
TippingPoint special admin costs [f]		—			—			—			800			—
Stock-based compensation expense [g]		11,893			5,663			9,793			29,636			25,206
Acquiree expensed acquisition costs [h]		—			—			43			—			10,631
Legal contingency accruals [i]		—			2,400			—			2,400			—
Patent litigation success fee (j)		—			—			9,000			—			9,000
Impairment of property and equipment [k]		—			1,150			—			1,150			—
Hemel land settlement [l]		(2,600	)		—			—			(2,600	)		—
Non-GAAP operating income	$	38,501		$	36,679		$	23,168		$	150,570		$	69,613
GAAP income (loss) before income taxes	$	27,877		$	14,695		$	(181,593	)	$	147,329		$	(231,744	)
Restructuring		1,318			2,860			193			8,679			4,501
Amortization of intangibles		21,683			23,106			25,626			95,013			103,670
Impacts to cost of sales from purchase accounting adjustments to inventory [a]		—			—			—			—			11,176
Patent dispute resolution and patent sale [b]		(15,200	)		—			—			(85,200	)		—
VAT recovery dispute [c]		—			—			6,069			—			6,069
IPO fees write-off [d]		—			—			4,864			—			4,864
Goodwill impairment [e]		—			—			157,977			—			157,977
TippingPoint special admin costs [f]		—			—			—			800			—
Stock-based compensation expense [g]		11,893			5,663			9,793			29,636			25,206
Acquiree expensed acquisition costs [h]		—			—			43			—			10,631
Legal contingency accruals [i]		—			2,400			—			2,400			—
Patent litigation success fee (j)		—			—			9,000			—			9,000
Impairment of property and equipment [k]		—			1,150			—			1,150			—
Hemel land settlement [l]		(2,600	)		—			—			(2,600	)		—
Gain on sales of assets [m]		—			—			—			—			(6,155	)
Loss on insurance settlement [n]		—			—			—			—			2,066
Non-GAAP income before income taxes	$	44,971		$	49,874		$	31,972		$	197,207		$	97,261
GAAP net income (loss)	$	20,151		$	1,867		$	(166,723	)	$	114,725		$	(228,841	)
Restructuring		1,318			2,860			193			8,679			4,501
Amortization of intangibles		21,683			23,106			25,626			95,013			103,670
Impacts to cost of sales from purchase accounting adjustments to inventory [a]		—			—			—			—			11,176
Patent dispute resolution and patent sale [b]		(15,200	)		—			—			(85,200	)		—
VAT recovery dispute [c]		—			—			6,069			—			6,069
IPO fees write-off [d]		—			—			4,864			—			4,864
Goodwill impairment [e]		—			—			157,977			—			157,977
TippingPoint special admin costs [f]		—			—			—			800			—
Stock-based compensation expense [g]		11,893			5,663			9,793			29,636			25,206
Acquiree expensed acquisition costs [h]		—			—			43			—			10,631
Legal contingency accruals [i]		—			2,400			—			2,400			—
Patent litigation success fee (j)		—			—			9,000			—			9,000
Impairment of property and equipment [k]		—			1,150			—			1,150			—
Hemel land settlement [l]		(2,600	)		—			—			(2,600	)		—
Gain on sales of assets [m]		—			—			—			—			(6,155	)
Loss on insurance settlement [n]		—			—			—			—			2,066
Tax reserve release [o]		—			—			(11,284	)		—			(11,284	)
Charge related to change in tax rates [p]		—			12,083			—			12,083			6,056
Non-GAAP net income	$	37,245		$	49,129		$	35,558		$	176,686		$	94,936
GAAP net income (loss) per share	$	0.05		$	0.00		$	(0.41	)	$	0.29		$	(0.57	)
Restructuring		0.00			0.01			0.00			0.02			0.01
Amortization of intangibles		0.06			0.06			0.06			0.25			0.26
Impacts to cost of sales from purchase accounting adjustments to inventory [a]		—			—			—			—			0.03
Patent dispute resolution and patent sale [b]		(0.04	)		—			—			(0.22	)		—
VAT recovery dispute [c]		—			—			0.02			—			0.02
IPO fees write-off [d]		—			—			0.01			—			0.01
Goodwill impairment [e]		—			—			0.39			—			0.39
TippingPoint special admin costs [f]		—			—			—			0.00			—
Stock-based compensation expense [g]		0.04			0.01			0.03			0.08			0.06
Acquiree expensed acquisition costs [h]		—			—			0.00			—			0.03
Legal contingency accruals [i]		—			0.01			—			0.01			—
Patent litigation success fee (j)		—			—			0.02			—			0.02
Impairment of property and equipment [k]		—			0.00			—			0.00			—
Hemel land settlement [l]		(0.01	)		—			—			(0.01	)		—
Gain on sales of assets [m]		—			—			—			—			(0.02	)
Loss on insurance settlement [n]		—			—			—			—			0.01
Tax reserve release [o]		—			—			(0.03	)		—			(0.03	)
Charge related to change in tax rates [p]		—			0.04			—			0.03			0.01
Non-GAAP net income per share, diluted	$	0.10		$	0.13		$	0.09		$	0.45		$	0.23
Shares used in computing diluted per share amounts		391,135			386,377			406,139			394,207			404,193
GAAP sales and marketing expenses	$	79,258		$	84,241		$	78,402		$	338,401		$	316,019
Stock-based compensation expense [d]		(3,645	)		(1,371	)		(1,830	)		(8,387	)		(5,976	)
Non-GAAP sales and marketing expenses	$	75,613		$	82,870		$	76,572		$	330,014		$	310,043
GAAP research and development expenses	$	42,649		$	43,729		$	51,614		$	179,979		$	206,653
Stock-based compensation expense [d]		(1,394	)		(552	)		(1,199	)		(3,723	)		(3,993	)
Non-GAAP research and development expenses	$	41,255		$	43,177		$	50,415		$	176,256		$	202,660
GAAP general and administrative expenses	$	25,101		$	30,393		$	50,310		$	113,900		$	129,116
VAT recovery dispute [c]		—			—			(6,069	)		—			(6,069	)
IPO fees write-off [d]		—			—			(4,864	)		—			(4,864	)
TippingPoint special admin costs [f]		—			—			—			(800	)		—
Stock-based compensation expense [g]		(5,742	)		(3,144	)		(6,033	)		(14,498	)		(13,103	)
Acquiree expensed acquisition costs [h]		—			—			(43	)		—			(10,631	)
Legal contingency accruals [i]		—			(2,400	)		—			(2,400	)		—
Patent litigation success fee (j)		—			—			(9,000	)		—			(9,000	)
Impairment of property and equipment [k]		—			(1,150	)		—			(1,150	)		—
Hemel land settlement [l]		2,600			—			—			2,600			—
Non-GAAP general and administrative expense	$	21,959		$	23,699		$	24,301		$	97,652		$	85,449

[a]	Results from our 49% H3C acquisition transaction.
[b]	Resolution of Realtek patent dispute and net proceeds of patent sale.
[c]	Disputed VAT recovery receivable no longer deemed collectible.
[d]	Write-off capitalized costs of proposed IPO.
[e]	Goodwill impairment related to the TippingPoint reporting unit.
[f]	Costs incurred in the second quarter to facilitate operation of TippingPoint as a more autonomous business.
[g]	Stock-based compensation expense is included in the following cost and expense categories by period:

	Three Months Ended						Twelve Months Ended
	May 29,		February 27,		May 30,		May 29,		May 30,
	2009		2009		2008		2009		2008
Cost of sales		1,112		596		731		3,028		2,134
Sales and marketing		3,645		1,599		1,830		8,615		5,976
Research and development		1,394		768		1,199		3,939		3,993
General and administrative		5,742		3,144		6,033		14,498		13,103

Note:	$444 thousand of stock-based compensation in the twelve months ended May 29, 2009 have been recorded as restructuring expenses.
[h]	These expenses relate to the proposed acquisition of the Company in September 2007, which was terminated in April 2008.
[i]	Accruals for contingencies relating to patent litigation.
[j]	The charge relates to the success fee related to the Realtek settlement.
[k]	Impairment charge related to the Company’s land in Hemel, UK.
[l]	Proceeds from Hemel land settlement for recovery of uninsured losses.
[m]	The gain relates to a patent sale in fiscal 2008.
[n]	This loss relates to the recording of costs associated with our closed Hemel facility in fiscal 2008.
[o]	This gain relates to the release of tax reserves due to settlements with foreign tax authorities.
[p]	These expenses result from a change in the statutory rate used to compute the income tax provision in the PRC.

3Com Corporation
Segment Reporting
(in thousands)
(unaudited)
TABLE E

	Three Months Ended May 29, 2009															Three Months Ended February 27, 2009															Twelve Months May 29, 2009
								TippingPoint															TippingPoint															TippingPoint
								Security Business															Security Business															Security Business
	Networking Business [a]							[b]								Networking Business [a]							[b]								Networking Business [a]							[b]
	China-Based				Central					Eliminations/						China-Based				Central					Eliminations/										Central					Eliminations/
	Business		Rest of World		Functions			TippingPoint		Other				Total		Business		Rest of World		Functions			TippingPoint		Other				Total		China		Rest of World		Functions			TippingPoint		Other				Total
Sales	$	162,342	$	102,217	$	—		$	32,365	$	(1,865	)	[c]	$	295,059	$	190,385	$	102,836	$	—		$	33,284	$	(1,798	)	[c]	$	324,707	$	727,939	$	471,055	$	—		$	124,864	$	(6,880	)	[c]	$	1,316,978
Gross profit		111,300		58,227		(14,878	)		22,679		(1,112	)	[d]		176,216		128,160		61,365		(25,326	)		22,226		(596	)	[d]		185,829		486,888		273,706		(91,585	)		85,483		(3,028	)	[d]		751,464
Direct sales and marketing expenses		30,000		22,429		—			9,759		3,645		[d]		65,833		36,581		23,360		—			10,282		1,371		[d]		71,594		136,194		99,683		—			40,632		8,387		[d]		284,896
Segment contribution profit (loss)		81,300		35,798		(14,878	)		12,920		(4,757	)			110,383		91,579		38,005		(25,326	)		11,944		(1,967	)			114,235		350,694		174,023		(91,585	)		44,851		(11,415	)			466,568
Other operating expenses		—		—		65,414			11,225		12,337		[e]		88,976		—		—		68,394			11,129		33,212		[e]		112,735		—		—		285,007			42,406		38,463		[e]		365,876
Segment profit		—		—		—			1,695		—						—		—		—			815		—						—		—		—			2,445		—
Operating income														$	21,407														$	1,500														$	100,692

	Three Months Ended May 30, 2008																Three Months Ended February 29, 2008																	Twelve Months Ended May 30, 2008
								TippingPoint																TippingPoint																	TippingPoint
								Security Business																Security Business																	Security Business
	Networking Business [a]							[b]									Networking Business [a]							[b]										Networking Business [a]							[b]
	China-Based				Central					Eliminations/							China-Based				Central						Eliminations/											Central						Eliminations/
	Business		Rest of World		Functions			TippingPoint		Other				Total			Business		Rest of World		Functions			TippingPoint			Other				Total			China		Rest of World		Functions			TippingPoint			Other				Total
Sales	$	157,598	$	135,833	$	—		$	29,209	$	(1,386	)	[c]	$	321,254		$	179,668	$	134,531	$	—		$	23,639		$	(1,448	)	[c]	$	336,390		$	647,718	$	546,868	$	—		$	104,101		$	(3,808	)	[c]	$	1,294,879
Gross profit		102,598		78,279		(25,878	)		19,457		(731	)	[d]		173,725			114,543		77,523		(28,474	)		16,578			(496	)	[d]		179,674			407,325		306,556		(116,370	)		70,197			(13,253	)	[d]		654,455
Direct sales and marketing expenses		26,500		27,339		—			10,728		1,199		[d]		65,766			33,000		25,152		—			8,827			1,753		[d]		68,732			115,995		99,122		—			38,404			5,345		[d]		258,866
Segment contribution profit (loss)		76,098		50,940		(25,878	)		8,729		(1,930	)			107,959			81,543		52,371		(28,474	)		7,751			(2,249	)			110,942			291,330		207,434		(116,370	)		31,793			(18,598	)			395,589
Other operating expenses		—		—		78,261			8,460		211,635		[e]		298,356			—		—		75,701			8,510			32,797		[e]		117,008			—		—		312,341			32,290			314,439		[e]		659,070
Segment profit		—		—		—			269		—							—		—		—			(759	)		—							—		—		—			(497	)		—
Operating loss														$	(190,397	)															$	(6,066	)															$	(263,481	)

[a]	Our networking Business consists of two regionally based reporting segments: China-Based Business and Rest of World. We measure profitability in these segments at a segment contribution profit level. Segment contribution profit is defined as gross profit less segment direct sales and marketing expenses. Gross profit for these regions is defined as sales less standard costs of sales, such as product costs, and “gross profit” as defined for these segments may be referred to as “standard margin” in our public statements. Also as part of our Networking business we report the central function costs for this business. Central function costs include other cost of sales and centralized operating expenses such as supply chain, research and development, indirect sales and marketing support and general and administrative costs.
[b]	Our TippingPoint Security business segment’s profitability is measured on segment profit. This measure includes all costs except those items described in “Eliminations and Other”.
[c]	Eliminations for inter-company sales during the respective periods between our networking business segments, on one hand, and our TippingPoint segment on the other hand.
[d]	Includes stock-based compensation in all periods and purchase accounting inventory related adjustments as applicable.
[e]	Includes: stock-based compensation, amortization, and restructuring in all periods and patent dispute resolution proceeds, patent sale proceeds, legal contingency accruals, impairment of property and equipment, proceeds of Hemel land settlement, goodwill impairment, patent litigation success fee, IPO fees write-off, VAT recovery dispute write-off and Bain transaction costs where applicable.

3Com Corporation
Consolidated Statement of Cash Flows
(In thousands)
(unaudited)
Table F

	Twelve Months Ended
	May 29,			May 30,
	2009			2008
Cash flows from operating activities:
Net income (loss)	$	114,725		$	(228,841	)
Adjustments to reconcile income (loss) from continuing operations to net cash provided by operating activities:
Depreciation and amortization		124,794			136,030
Loss on property and equipment disposals		1,257			2,224
Goodwill impairment		—			157,977
Impairment of property and equipment		1,150			—
Gain on patent sale		(15,200	)		—
Stock-based compensation expense		30,080			25,207
Gain on investments, net		—			(185	)
Deferred income taxes		(10,078	)		(8,206	)
Change in assets and liabilities:
Accounts and notes receivable		35,747			7,895
Inventories		(3,342	)		32,621
Other assets		(9,945	)		18,429
Accounts payable		(32,075	)		(22,926	)
Other liabilities		43,356			(65,348	)
Net cash provided by operating activities		280,469			54,877
Cash flows from investing activities:
Proceeds from maturities and sales of investments		—			442
Purchase of investments		(98,235	)		—
Purchase of property and equipment		(16,587	)		(17,893	)
Proceeds from patent sale		15,200			—
Proceeds from sale of property and equipment		228			1,096
Net cash used in investing activities		(99,394	)		(16,355	)
Cash flows from financing activities:
Issuances of common stock		6,568			8,305
Repurchases of common stock		(53,348	)		(3,180	)
Repayment of long term debt		(101,000	)		(129,000	)
Net cash used in financing activities		(147,780	)		(123,875	)
Effects of exchange rate changes on cash and equivalents		8,879			29,780
Net change in cash and equivalents during period		42,174			(55,573	)
Cash and equivalents, beginning of period		503,644			559,217
Cash and equivalents, end of period	$	545,818		$	503,644