Exhibit 99.2

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

	Three Months Ended
	August 28,			May 29,			August 29,
	2009			2009			2008
Sales	$	290,502		$	295,059		$	342,650
Cost of sales		123,931			118,843			153,023
Gross profit		166,571			176,216			189,627
Operating expenses (income):
Sales and marketing		84,788			80,558			87,482
Research and development		38,968			43,949			47,147
General and administrative		21,370			22,501			24,454
Amortization of intangibles		17,071			21,683			25,164
Patent dispute resolution and patent sales		—			(15,200	)		(70,000	)
Restructuring charges		1,133			1,318			1,997
Operating expenses, net		163,330			154,809			116,244
Operating income		3,241			21,407			73,383
Interest expense, net		(1,088	)		(432	)		(1,251	)
Other income, net		11,547			6,902			12,871
Income before income taxes		13,700			27,877			85,003
Income tax provision		(6,239	)		(7,726	)		(5,166	)
Net income	$	7,461		$	20,151		$	79,837
Basic and diluted income per share	$	0.02		$	0.05		$	0.20
Shares used in computing basic per share amounts		389,774			386,763			402,889
Shares used in computing diluted per share amounts		396,266			391,135			404,072

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

	August 28,		May 29,
	2009		2009
ASSETS
Current assets:
Cash and equivalents	$	625,908	$	545,818
Short term investments		39,915		98,357
Notes receivable		46,926		40,590
Accounts receivable, net		101,536		112,771
Inventories, net		86,232		90,395
Other current assets		47,229		56,982
Total current assets		947,746		944,913
Property & equipment, net		38,228		40,012
Goodwill		609,297		609,297
Intangibles, net		181,578		198,624
Deposits and other assets		24,860		22,511
Total assets	$	1,801,709	$	1,815,357
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	67,928	$	68,350
Current portion of long-term debt		88,000		48,000
Accrued liabilities and other		360,369		394,103
Total current liabilities		516,297		510,453
Deferred taxes and long-term obligations		41,328		40,729
Long-term debt		112,000		152,000
Stockholders’ equity		1,132,084		1,112,175
Total liabilities and stockholders’ equity	$	1,801,709	$	1,815,357

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

Sales by Geography (a)

	Three Months Ended
	August 28,		May 29,		August 29,
	2009		2009		2008
China	$	146,362	$	157,971	$	167,527
Europe, Middle East and Africa		49,050		50,556		69,377
North America		51,669		47,892		52,031
Asia Pacific Rim (ex-China)		25,246		20,832		30,109
Latin and South America		18,175		17,808		23,606
Total Sales	$	290,502	$	295,059	$	342,650

(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
	August 28,		May 29,		August 29,
	2009		2009		2008
Switches	$	168,081	$	169,535	$	223,332
Routers		27,130		30,902		30,844
Other networking equipment		42,395		42,058		41,117
Security (b)		41,052		41,259		36,339
Services		11,844		11,305		11,018
Total Sales	$	290,502	$	295,059	$	342,650

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

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

	Three Months Ended
	August 28,			May 29,			August 29,
	2009			2009			2008
GAAP gross profit	$	166,571		$	176,216		$	189,627
Stock-based compensation expense [b]		540			1,112			758
Non-GAAP gross profit	$	167,111		$	177,328		$	190,385
GAAP gross margin		57.3	%		59.7	%		55.3	%
Stock-based compensation expense [b]		0.2	%		0.4	%		0.3	%
Non-GAAP gross margin		57.5	%		60.1	%		55.6	%
Networking business GAAP gross margin		55.2	%		58.1	%		53.9	%
Stock-based compensation expense [b]		0.2	%		0.4	%		0.2	%
Networking business Non-GAAP gross margin		55.4	%		58.5	%		54.1	%
TippingPoint GAAP gross margin		72.2	%		69.9	%		69.2	%
Stock-based compensation expense [b]		0.2	%		0.2	%		0.2	%
TippingPoint Non-GAAP gross margin		72.4	%		70.1	%		69.4	%
GAAP operating income	$	3,241		$	21,407		$	73,383
Restructuring		1,133			1,318			1,997
Amortization of intangible assets		17,071			21,683			25,164
Patent dispute resolution and patent sale [a]		—			(15,200	)		(70,000	)
Stock-based compensation expense [b]		4,885			11,893			6,442
Hemel land settlement [c]		—			(2,600	)		—
Non-GAAP operating income	$	26,330		$	38,501		$	36,986
Networking business GAAP operating income	$	2,335		$	23,739		$	77,322
Restructuring		435			1,300			1,965
Amortization of intangible assets		14,391			19,004			22,485
Patent dispute resolution and patent sale [a]		—			(15,200	)		(70,000	)
Stock-based compensation expense [b]		4,144			10,563			4,917
Hemel land settlement [c]		—			(2,600	)		—
Networking business Non-GAAP operating income	$	21,305		$	36,806		$	36,689
TippingPoint GAAP operating income	$	906		$	(2,332	)	$	(3,939	)
Restructuring		698			18			32
Amortization of intangible assets		2,680			2,679			2,679
Stock-based compensation expense [b]		741			1,330			1,525
TippingPoint Non-GAAP operating income	$	5,025		$	1,695		$	297
TippingPoint GAAP operating income as a percentage of TippingPoint revenue		2.8	%		-7.2	%		-14.0	%
Restructuring		2.1	%		0.1	%		0.1	%
Amortization of intangible assets		8.2	%		8.2	%		9.5	%
Stock-based compensation expense [b]		2.3	%		4.1	%		5.5	%
TippingPoint Non-GAAP operating income as a percentage of TippingPoint revenue		15.4	%		5.2	%		1.1	%
GAAP income before income taxes	$	13,700		$	27,877		$	85,003
Restructuring		1,133			1,318			1,997
Amortization of intangibles		17,071			21,683			25,164
Patent dispute resolution and patent sale [a]		—			(15,200	)		(70,000	)
Stock-based compensation expense [b]		4,885			11,893			6,442
Hemel land settlement [c]		—			(2,600	)		—
Non-GAAP income before income taxes	$	36,789		$	44,971		$	48,606
GAAP net income	$	7,461		$	20,151		$	79,837
Restructuring		1,133			1,318			1,997
Amortization of intangibles		17,071			21,683			25,164
Patent dispute resolution and patent sale [a]		—			(15,200	)		(70,000	)
Stock-based compensation expense [b]		4,885			11,893			6,442
Hemel land settlement [c]		—			(2,600	)		—
Non-GAAP net income	$	30,550		$	37,245		$	43,440
GAAP net income per share	$	0.02		$	0.05		$	0.20
Restructuring		0.00			0.00			0.00
Amortization of intangibles		0.04			0.06			0.06
Patent dispute resolution and patent sale [a]		—			(0.04	)		(0.17	)
Stock-based compensation expense [b]		0.02			0.04			0.02
Hemel land settlement [c]		—			(0.01	)		—
Non-GAAP net income per share, diluted	$	0.08		$	0.10		$	0.11
Shares used in computing diluted per share amounts		396,266			391,135			404,072
GAAP sales and marketing expenses	$	84,788		$	80,558		$	87,482
Stock-based compensation expense [b]		(1,590	)		(3,645	)		(1,758	)
Non-GAAP sales and marketing expenses	$	83,198		$	76,913		$	85,724
GAAP research and development expenses	$	38,968		$	43,949		$	47,147
Stock-based compensation expense [b]		(476	)		(1,394	)		(884	)
Non-GAAP research and development expenses	$	38,492		$	42,555		$	46,263
GAAP general and administrative expenses	$	21,370		$	22,501		$	24,454
Stock-based compensation expense [b]		(2,279	)		(5,742	)		(3,042	)
Hemel land settlement [c]		—			2,600			—
Non-GAAP general and administrative expense	$	19,091		$	19,359		$	21,412

[a]	Resolution of Realtek patent dispute, and patent sale.
[b]	Stock-based compensation expense is included in the following cost and expense categories by period:

	Three Months Ended
	August 28,		May 29,		August 29,
	2009		2009		2008
Cost of sales		540		1,112		758
Sales and marketing		1,590		3,645		1,758
Research and development		476		1,394		884
General and administrative		2,279		5,742		3,042

[c] Proceeds from Hemel land settlement for recovery of uninsured losses.

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

	Three Months Ended August 28, 2009
							TippingPoint
							Security Business
	Networking Business [a]						[b]
	China-Based				Central				Eliminations /
	Business		Rest of World		Functions		TippingPoint		Other			Total
Sales	$	152,013	$	107,202	$	—	$	32,596	$	(1,309	)[c]	$	290,502
Standard margin		104,900		62,995		—		27,772		(540	)[d]		195,127
Direct sales and marketing expenses		35,039		23,327		—		11,028		1,590	[d]		70,984
Segment contribution profit (loss)		69,861		39,668		—		16,744		(2,130	)		124,143
Research and development expenses		—		—		32,177		6,315		476	[d]		38,968
Segment income		—		—		—		10,429		—
Other operating expenses						56,047		5,404		20,483	[e]		81,934
Operating income												$	3,241

	Three Months Ended August 29, 2008
							TippingPoint
							Security Business
	Networking Business [a]						[b]
	China-Based				Central				Eliminations /
	Business		Rest of World		Functions		TippingPoint		Other			Total
Sales	$	175,397	$	140,314	$	—	$	28,199	$	(1,260	)[c]	$	342,650
Standard margin		115,527		82,253		—		23,396		(758	)[d]		220,418
Direct sales and marketing expenses		33,600		28,152		—		10,073		1,758	[d]		73,583
Segment contribution profit (loss)		81,927		54,101		—		13,323		(2,516	)		146,835
Research and development expenses		—		—		39,317		6,946		884	[d]		47,147
Segment income		—		—		—		6,377		—
Other operating expenses						60,022		6,080		(39,797	)[e]		26,305
Operating income												$	73,383

[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 standard margin less segment direct sales and marketing expenses. Standard margin for these regions is defined as sales less standard costs of sales, such as product costs. 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 that are not allocated to the China-Based Business and Rest of World reporting segments.
[b]	Our TippingPoint Security business segment’s profitability is measured on segment income. This measure includes standard margin less direct sales and marketing expenses and research and development expenses.
[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.
[e]	Includes: stock-based compensation, amortization, and restructuring in all periods and patent dispute resolution proceeds where applicable.

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

	Three Months Ended
	August 28,			August 29,
	2009			2008
Cash flows from operating activities:
Net income	$	7,461		$	79,837
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization		21,657			33,131
Loss on property and equipment disposals		38			13
Stock-based compensation expense		4,885			6,442
Deferred income taxes		(1,522	)		(3,377	)
Change in assets and liabilities:
Accounts and notes receivable		4,948			(50,684	)
Inventories		4,633			(18,566	)
Other assets		7,175			(1,483	)
Accounts payable		(85	)		6,941
Other liabilities		(32,327	)		(12,940	)
Net cash provided by operating activities		16,863			39,314
Cash flows from investing activities:
Proceeds from maturities and sales of investments		58,699			—
Purchase of property and equipment		(2,970	)		(7,598	)
Proceeds from sale of property and equipment		8			68
Net cash provided by (used in) investing activities		55,737			(7,530	)
Cash flows from financing activities:
Issuances of common stock		7,631			286
Repurchases of common stock		(1,216	)		(543	)
Net cash provided by (used in) financing activities		6,415			(257	)
Effects of exchange rate changes on cash and equivalents		1,075			6,257
Net change in cash and equivalents during period		80,090			37,784
Cash and equivalents, beginning of period		545,818			503,644
Cash and equivalents, end of period	$	625,908		$	541,428