Exhibit 99.2

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

	Three Months Ended									Six Months Ended
	November 27,			August 28,			November 28,			November 27,			November 28,
	2009			2009			2008			2009			2008
Sales	$	322,164		$	290,502		$	354,562		$	612,666		$	697,212
Cost of sales		128,542			123,931			154,770			252,473			307,793
Gross profit		193,622			166,571			199,792			360,193			389,419
Operating expenses (income):
Sales and marketing		93,754			84,788			89,920			178,542			177,402
Research and development		41,400			38,968			49,254			80,368			96,401
General and administrative		25,786			21,370			28,652			47,156			53,106
Amortization of intangibles		16,755			17,071			25,060			33,826			50,224
Patent dispute resolution		—			—			—			—			(70,000	)
Restructuring charges		1,552			1,133			2,504			2,685			4,501
Operating expenses, net		179,247			163,330			195,390			342,577			311,634
Operating income		14,375			3,241			4,402			17,616			77,785
Interest expense, net		(1,922	)		(1,088	)		(547	)		(3,010	)		(1,798	)
Other income, net		5,920			11,547			15,899			17,467			28,770
Income before income taxes		18,373			13,700			19,754			32,073			104,757
Income tax provision		1,619			(6,239	)		(6,884	)		(4,620	)		(12,050	)
Net income	$	19,992		$	7,461		$	12,870		$	27,453		$	92,707
Basic and diluted income per share	$	0.05		$	0.02		$	0.03		$	0.07		$	0.23
Shares used in computing basic per share amounts		392,688			389,774			394,036			391,231			398,462
Shares used in computing diluted per share amounts		403,501			396,266			395,245			399,884			399,658

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

	November, 27		May 29,
	2009		2009
ASSETS
Current assets:
Cash and equivalents	$	704,079	$	545,818
Short term investments		—		98,357
Notes receivable		35,697		40,590
Accounts receivable, net		110,297		112,771
Inventories, net		94,844		90,395
Other current assets		55,307		56,982
Total current assets		1,000,224		944,913
Property & equipment, net		36,805		40,012
Goodwill		609,297		609,297
Intangibles, net		164,931		198,624
Deposits and other assets		23,761		22,511
Total assets	$	1,835,018	$	1,815,357
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	81,632	$	68,350
Current portion of long-term debt		48,000		48,000
Accrued liabilities and other		427,943		394,103
Total current liabilities		557,575		510,453
Deferred taxes and long-term obligations		40,695		40,729
Long-term debt		64,000		152,000
Stockholders’ equity		1,172,748		1,112,175
Total liabilities and stockholders’ equity	$	1,835,018	$	1,815,357

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

	Three Months Ended									Six Months Ended
	November 27,			August 28,			November 28,			November 27,			November 28,
	2009			2009			2008			2009			2008
GAAP operating income	$	14,375		$	3,241		$	4,402		$	17,616		$	77,785
Restructuring		1,552			1,133			2,504			2,685			4,501
Amortization of intangible assets		16,755			17,071			25,060			33,826			50,224
Patent dispute resolution [a]		—			—			—			—			(70,000	)
Acquiree expensed acquisition costs [c]		4,552			—			—			4,552			—
Stock-based compensation expense [b]		6,233			4,885			5,638			11,118			12,080
TippingPoint special admin costs [d]		—			—			800			—			800
Non-GAAP operating income	$	43,467		$	26,330		$	38,404		$	69,797		$	75,390
GAAP operating profit margin		4.5	%		1.1	%		1.2	%		2.9	%		11.2	%
Restructuring		0.5	%		0.4	%		0.7	%		0.4	%		0.6	%
Amortization of intangible assets		5.2	%		5.9	%		7.1	%		5.5	%		7.2	%
Patent dispute resolution [a]		—			—			—			—			-10.0	%
Stock-based compensation expense [b]		1.4	%		—			—			0.8	%		—
Acquiree expensed acquisition costs [c]		1.9	%		1.7	%		1.6	%		1.9	%		1.7	%
TippingPoint special admin costs [d]		—			—			0.2	%		—			0.1	%
Non-GAAP operating profit margin		13.5	%		9.1	%		10.8	%		11.4	%		10.8	%
GAAP net income	$	19,992		$	7,461		$	12,870		$	27,453		$	92,707
Restructuring		1,552			1,133			2,504			2,685			4,501
Amortization of intangibles		16,755			17,071			25,060			33,826			50,224
Patent dispute resolution [a]		—			—			—			—			(70,000	)
Stock-based compensation expense [b]		6,233			4,885			5,638			11,118			12,080
Acquiree expensed acquisition costs [c]		4,552			—			—			4,552			—
TippingPoint special admin costs [d]		—			—			800						800
Tax adjustment related to resolution of 2008 tax rate in PRC [e]		(10,801	)		—			—			(10,801	)		—
Non-GAAP net income	$	38,283		$	30,550		$	46,872		$	68,833		$	90,312
GAAP net income per share	$	0.05		$	0.02		$	0.03		$	0.07		$	0.23
Restructuring		0.00			0.00			0.01			0.01			0.01
Amortization of intangibles		0.04			0.04			0.06			0.08			0.13
Patent dispute resolution [a]		—			—			—			—			(0.17	)
Stock-based compensation expense [b]		0.02			0.02			0.02			0.03			0.03
Acquiree expensed acquisition costs [c]		0.01			—			—			0.01			—
TippingPoint special admin costs [d]		—			—			0.00			—			0.00
Tax adjustment related to resolution of 2008 tax rate in PRC [e]		(0.03	)		—			—			(0.03	)		—
Non-GAAP net income per share, diluted	$	0.09		$	0.08		$	0.12		$	0.17		$	0.23
Shares used in computing diluted per share amounts		403,501			396,266			395,245			399,884			399,658

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

	Three Months Ended						Six Months Ended
	November 27,		August 28,		November 28,		November 27,		November 28,
	2009		2009		2008		2009		2008
Cost of sales		591		540		562		1,131		1,320
Sales and marketing		2,081		1,590		1,613		3,671		3,371
Research and development		423		476		893		899		1,777
General and administrative		3,138		2,279		2,570		5,417		5,612

[c]	These expenses relate to the proposed acquisition of the Company in November 2009.
[d]	Costs incurred in the second quarter of fiscal 2009 to facilitate operation of TippingPoint as a more autonomous business.
[e]	We recorded a favorable tax adjustment, reflecting final resolution of our calendar year 2008 tax rate in China.

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

Sales by Geography (a)

	Three Months Ended						Six Months Ended
	November 27,		August 28,		November 28,		November 27,		November 28,
	2009		2009		2008		2009		2008
China	$	168,949	$	146,362	$	192,851	$	315,311	$	360,378
North America		53,770		51,669		49,130		105,439		101,161
Europe, Middle East and Africa		52,853		49,050		58,989		101,903		128,366
Asia Pacific Rim (ex-China)		22,443		25,246		27,188		47,689		57,297
Latin and South America		24,149		18,175		26,404		42,324		50,010
Total Sales	$	322,164	$	290,502	$	354,562	$	612,666	$	697,212

(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						Six Months Ended
	November 27,		August 28,		November 28,		November 27,		November 28,
	2009		2009		2008		2009		2008
Switches and routers	$	213,550	$	195,211	$	256,584	$	408,761	$	510,760
Other networking equipment		50,428		42,395		43,515		92,823		84,632
Security (b)		46,049		41,052		42,790		87,101		79,129
Services		12,137		11,844		11,673		23,981		22,691
Total Sales	$	322,164	$	290,502	$	354,562	$	612,666	$	697,212

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

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

	Three Months Ended August 28, 2009													Three Months Ended November 27, 2009													Six Months Ended November 27, 2009
							TippingPoint													TippingPoint													TippingPoint
							Security Business													Security Business													Security
	Networking Business [a]						[b]							Networking Business [a]						[b]							Networking Business [a]						Business [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	$	152,013	$	107,202	$	—	$	32,596	$	(1,309	)[c]	$	290,502	$	169,297	$	119,259	$	—	$	35,870	$	(2,262	)[c]	$	322,164	$	321,310	$	226,461	$	—	$	68,466	$	(3,571	)[c]	$	612,666
Standard margin		104,900		62,995		—		27,772		(540	)[d]		195,127		115,197		73,525		—		30,112		(591	)[d]		218,243		220,097		136,520		—		57,884		(1,131	)[d]		413,370
Direct sales and marketing expenses		35,039		23,327		—		11,028		1,590	[d]		70,984		39,372		25,982		—		12,754		2,081	[d]		80,189		74,411		49,309		—		23,782		3,671	[d]		151,173
Segment contribution profit (loss)		69,861		39,668		—		16,744		(2,130	)		124,143		75,825		47,543		—		17,358		(2,672	)		138,054		145,686		87,211		—		34,102		(4,802	)		262,197
Research and development expenses		—		—		32,177		6,315		476	[d]		38,968		—		—		34,843		6,134		423	[d]		41,400		—		—		67,020		12,449		899	[e]		80,368
Segment income		—		—		—		10,429		—					—		—		—		11,224		—					—		—		—		21,653		—
Other operating expenses						56,047		5,404		20,483	[e]		81,934						52,448		3,834		25,997	[e]		82,279						108,495		9,238		46,480			164,213
Operating income												$	3,241												$	14,375												$	17,616
	Three Months Ended August 29, 2008													Three Months Ended November 28, 2008													Six Months Ended November 28, 2008
							TippingPoint													TippingPoint													TippingPoint
							Security Business													Security Business													Security
	Networking Business [a]						[b]							Networking Business [a]						[b]							Networking Business [a]						Business [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	$	175,397	$	140,314	$	—	$	28,199	$	(1,260	)[c]	$	342,650	$	199,815	$	125,688	$	—	$	31,016	$	(1,957	)[c]	$	354,562	$	375,212	$	266,002	$	—	$	59,215	$	(3,217	)[c]	$	697,212
Standard margin		115,527		82,253		—		23,396		(758	)[d]		220,418		131,901		71,861		—		25,278		(562	)[d]		228,478		247,428		154,114		0		48,674		(1,320	)[d]		448,896
Direct sales and marketing expenses		33,600		28,152		—		10,073		1,758	[d]		73,583		36,513		25,742		—		11,918		1,613	[d]		75,786		70,113		53,894		—		21,991		3,371	[d]		149,369
Segment contribution profit (loss)		81,927		54,101		—		13,323		(2,516	)		146,835		95,388		46,119		—		13,360		(2,175	)		152,692		177,315		100,220		—		26,683		(4,691	)		299,527
Research and development expenses		—		—		39,317		6,946		884	[d]		47,147		—		—		41,712		6,649		893	[d]		49,254		—		—		81,029		13,595		1,777	[e]		96,401
Segment income		—		—		—		6,377		—					—		—		—		6,711		—					—		—		—		13,088		—
Other operating expenses (income)						60,022		6,080		(39,797	) [e]		26,305						61,029		7,073		30,934	[e]		99,036						121,051		13,153		(8,863	)		125,341
Operating income												$	73,383												$	4,402												$	77,785

[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

	Six Months Ended
	November 27,			November 28,
	2009			2008
Cash flows from operating activities:
Net income	$	27,453		$	92,707
Adjustments to reconcile income from continuing operations to net cash provided by operating activities:
Depreciation and amortization		44,767			65,113
Loss on property and equipment disposals		213			891
Stock-based compensation expense		11,118			12,080
Deferred income taxes		(12,108	)		(2,521	)
Change in assets and liabilities:
Accounts and notes receivable		7,445			(63,970	)
Inventories		(3,316	)		(25,478	)
Other assets		8,002			1,056
Accounts payable		14,494			63
Other liabilities		37,033			16,152
Net cash provided by operating activities		135,101			96,093
Cash flows from investing activities:
Proceeds from maturities and sales of investments		98,661			—
Purchase of property and equipment		(7,414	)		(11,425	)
Proceeds from sale of property and equipment		39			150
Net cash provided by (used in) investing activities		91,286			(11,275	)
Cash flows from financing activities:
Issuances of common stock		21,516			2,848
Repurchases of common stock		(2,242	)		(50,574	)
Repayment of long term debt		(88,000	)		(88,000	)
Net cash provided by (used in) financing activities		(68,726	)		(135,726	)
Effects of exchange rate changes on cash and equivalents		600			8,051
Net change in cash and equivalents during period		158,261			(42,857	)
Cash and equivalents, beginning of period		545,818			503,644
Cash and equivalents, end of period	$	704,079		$	460,787