Exhibit 99.2

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

	Three Months Ended									Nine Months Ended
	February 26,			November 27,			February 27,			February 26,			February 27,
	2010			2009			2009			2010			2009
Sales	$	345,880		$	322,164		$	324,707		$	958,546		$	1,021,919
Cost of sales		137,086			128,542			138,878			389,559			446,671
Gross profit		208,794			193,622			185,829			568,987			575,248
Operating expenses (income):
Sales and marketing		100,543			93,754			85,541			279,085			262,943
Research and development		47,997			41,400			45,229			128,365			141,630
General and administrative		21,323			25,786			27,593			68,479			80,699
Amortization of intangibles		16,506			16,755			23,106			50,332			73,330
Patent dispute resolution		—			—			—			—			(70,000	)
Restructuring charges		47			1,552			2,860			2,732			7,361
Operating expenses, net		186,416			179,247			184,329			528,993			495,963
Operating income		22,378			14,375			1,500			39,994			79,285
Interest income (expense), net		683			(1,922	)		(3,333	)		(2,327	)		(5,131	)
Other income, net		19,676			5,920			16,528			37,143			45,298
Income before income taxes		42,737			18,373			14,695			74,810			119,452
Income tax (provision) benefit		(1,346	)		1,619			(12,828	)		(5,966	)		(24,878	)
Net income	$	41,391		$	19,992		$	1,867		$	68,844		$	94,574
Basic income per share	$	0.10		$	0.05		$	0.00		$	0.17		$	0.24
Diluted income per share	$	0.10		$	0.05		$	0.00		$	0.17		$	0.24
Shares used in computing basic per share amounts		396,253			392,688			384,679			392,905			393,868
Shares used in computing diluted per share amounts		411,546			403,501			386,377			403,771			395,232

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

	February 26,		May 29,
	2010		2009
ASSETS
Current assets:
Cash and equivalents	$	795,014	$	545,818
Short term investments		—		98,357
Notes receivable		26,688		40,590
Accounts receivable, net		129,998		112,771
Inventories, net		114,972		90,395
Other current assets		48,977		56,982
Total current assets		1,115,649		944,913
Property & equipment, net		36,747		40,012
Goodwill		609,297		609,297
Intangibles, net		148,432		198,624
Deposits and other assets		22,823		22,511
Total assets	$	1,932,948	$	1,815,357
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	74,907	$	68,350
Current portion of long-term debt		48,000		48,000
Accrued liabilities and other		484,388		394,103
Total current liabilities		607,295		510,453
Deferred taxes and long-term obligations		37,218		40,729
Long-term debt		64,000		152,000
Stockholders’ equity		1,224,435		1,112,175
Total liabilities and stockholders’ equity	$	1,932,948	$	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									Nine Months Ended
	February 26,			November 27,			February 27,			February 26,			February 27,
	2010			2009			2009			2010			2009
GAAP gross margin		60.4	%		60.1	%		57.2	%		59.4	%		56.3	%
Stock-based compensation expense [b]		0.1	%		0.2	%		0.2	%		0.1	%		0.2	%
Non-GAAP gross margin		60.5	%		60.3	%		57.4	%		59.5	%		56.5	%
GAAP operating income	$	22,378		$	14,375		$	1,500		$	39,994		$	79,285
Restructuring		47			1,552			2,860			2,732			7,361
Amortization of intangible assets		16,506			16,755			23,106			50,332			73,330
Patent dispute resolution [a]		—			—			—			—			(70,000	)
Stock-based compensation expense [b]		6,461			6,233			5,663			17,579			17,743
Acquiree expensed acquisition costs [c]		2,802			4,552			—			7,354			—
TippingPoint special admin costs [d]		—			—			—			—			800
Legal contingency accrual [e]		—			—			2,400			—			2,400
Impairment of property and equipment [f]		—			—			1,150			—			1,150
Non-GAAP operating income	$	48,194		$	43,467		$	36,679		$	117,991		$	112,069
GAAP operating profit margin		6.5	%		4.5	%		0.5	%		4.2	%		7.8	%
Restructuring		0.0	%		0.5	%		0.9	%		0.3	%		0.7	%
Amortization of intangible assets		4.8	%		5.2	%		7.1	%		5.3	%		7.2	%
Patent dispute resolution [a]		—			—			—			—			-6.8	%
Stock-based compensation expense [b]		1.9	%		1.9	%		1.7	%		1.8	%		1.7	%
Acquiree expensed acquisition costs [c]		0.7	%		1.4	%		—			0.7	%		—
TippingPoint special admin costs [d]		—			—			—			—			0.1	%
Legal contingency accrual [e]		—			—			0.7	%		—			0.2	%
Impairment of property and equipment [f]		—			—			0.4	%		—			0.1	%
Non-GAAP operating profit margin		13.9	%		13.5	%		11.3	%		12.3	%		11.0	%
GAAP net income	$	41,391		$	19,992		$	1,867		$	68,844		$	94,574
Restructuring		47			1,552			2,860			2,732			7,361
Amortization of intangibles		16,506			16,755			23,106			50,332			73,330
Patent dispute resolution [a]		—			—			—			—			(70,000	)
Stock-based compensation expense [b]		6,461			6,233			5,663			17,579			17,743
Acquiree expensed acquisition costs [c]		2,802			4,552			—			7,354			—
TippingPoint special admin costs [d]		—			—			—			—			800
Legal contingency accrual [e]		—			—			2,400			—			2,400
Impairment of property and equipment [f]		—			—			1,150			—			1,150
Tax adjustment related to resolution of 2008 tax rate in PRC [g]		—			(10,801	)		—			(10,801	)		—
Charge related to change in tax rates [h]					—			12,083			—			12,083
Non-GAAP net income	$	67,207		$	38,283		$	49,129		$	136,040		$	139,441
GAAP net income per share	$	0.10		$	0.05		$	0.00		$	0.17		$	0.24
Restructuring		0.00			0.00			0.01			0.01			0.02
Amortization of intangibles		0.04			0.04			0.06			0.12			0.19
Patent dispute resolution [a]		—			—			—			—			(0.18	)
Stock-based compensation expense [b]		0.01			0.02			0.02			0.04			0.04
Acquiree expensed acquisition costs [c]		0.01			0.01			—			0.02			—
TippingPoint special admin costs [d]		—			—			—			—			0.00
Legal contingency accrual [e]		—			—			0.01			—			0.01
Impairment of property and equipment [f]		—			—			0.00			—			0.00
Tax adjustment related to resolution of 2008 tax rate in PRC [g]		—			(0.03	)		—			(0.02	)		—
Charge related to change in tax rates [h]		—			—			0.03			—			0.03
Non-GAAP net income per share, diluted	$	0.16		$	0.09		$	0.13		$	0.34		$	0.35
Shares used in computing diluted per share amounts		411,546			403,501			386,377			403,771			395,232

[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						Nine Months Ended
	February 26,		November 27,		February 27,		February 26,		February 27,
	2010		2009		2009		2010		2009
Cost of sales		557		591		596		1,688		1,916
Sales and marketing		2,147		2,081		1,599		5,818		4,970
Research and development		538		423		768		1,437		2,545
General and administrative		3,219		3,138		3,144		8,636		8,756

Note: $444 thousand of stock-based compensation in the three and nine months ended February 27, 2009 has been recorded to restructuring expense

[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] Accruals for contingencies relating to patent litigation.

[f] Impairment charge related to the Company’s land in Hemel. UK.

[g] We recorded a favorable tax adjustment, reflecting final resolution of our calendar year 2008 tax rate in China.

[h] These expenses result from a change in the statutory rate used to compute the income tax provision in the PRC.

Note:  Included in the three months ended February 26, 2010 is a $9.9 million tax benefit related to the change of our PRC statutory tax rate from 15% tc 10% as our H3C subsidiary was granted Key Software Development Enterprise status for calendar year 2009.

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

Sales by Geography (a)

	Three Months Ended						Nine Months Ended
	February 26,		November 27,		February 27,		February 26,		February 27,
	2010		2009		2009		2010		2009
China	$	187,963	$	168,949	$	183,758	$	503,274	$	544,136
Europe, Middle East and Africa		59,134		52,853		52,982		161,037		181,348
North America		45,839		53,770		43,300		151,278		144,461
Asia Pacific Rim (ex-China)		24,049		22,443		23,850		71,738		81,147
Latin and South America		28,895		24,149		20,817		71,219		70,827
Total Sales	$	345,880	$	322,164	$	324,707	$	958,546	$	1,021,919

(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 based upon the hub locations of OEM partners.

Sales by Product Category

	Three Months Ended						Nine Months Ended
	February 26,		November 27,		February 27,		February 26,		February 27,
	2010		2009		2009		2010		2009
Switches and routers	$	234,433	$	213,550	$	227,583	$	643,194	$	738,343
Other networking equipment		48,521		50,428		41,679		141,344		126,311
Security (b)		48,286		46,049		43,553		135,387		122,682
Services		14,640		12,137		11,892		38,621		34,583
Total Sales	$	345,880	$	322,164	$	324,707	$	958,546	$	1,021,919

(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 February 26, 2010													Nine Months Ended February 26, 2010
							TippingPoint													TippingPoint
							Security													Security
	Networking Business [a]						Business [b]							Networking Business [a]						Business [b]
	China-Based				Central				Eliminations /							Rest of		Central				Eliminations /
	Business		Rest of World		Functions		TippingPoint		Other			Total		China		World		Functions		TippingPoint		Other			Total
Sales	$	187,963	$	123,401	$	—	$	37,868	$	(3,352	)[c]	$	345,880	$	509,273	$	349,862	$	—	$	106,334	$	(6,923	) [c]	$	958,546
Standard margin		133,300		79,033		—		32,076		(557	) [d]		243,852		353,397		215,553		—		89,960		(1,688	) [d]		657,222
Direct sales and marketing expenses		43,109		26,354		—		13,543		2,147	[d]		85,153		117,520		75,663		—		37,325		5,818	[d]		236,326
Segment contribution profit (loss)		90,191		52,679		—		18,533		(2,704	)		158,699		235,877		139,890		—		52,635		(7,506	)		420,896
Research and development expenses		—		—		40,409		7,050		538	[d]		47,997		—		—		107,429		19,499		1,437	[d]		128,365
Segment income		—		—		—		11,483		—					—		—		—		33,136		—
Other operating expenses						61,567		4,183		22,574	[e]		88,324						170,062		13,421		69,054	[e]		252,537
Operating income												$	22,378												$	39,994

	Three Months Ended February 27, 2009													Nine Months Ended February 27, 2009
							TippingPoint													TippingPoint
							Security													Security
	Networking Business [a]						Business [b]							Networking Business [a]						Business [b]
	China-Based				Central				Eliminations /							Rest of		Central				Eliminations /
	Business		Rest of World		Functions		TippingPoint		Other			Total		China		World		Functions		TippingPoint		Other			Total
Sales	$	190,385	$	102,836	$	—	$	33,284	$	(1,798	) [c]	$	324,707	$	565,597	$	368,838	$	—	$	92,499	$	(5,015	) [c]	$	1,021,919
Standard margin		128,160		61,365		—		28,288		(596	) [d]		217,217		375,588		215,479		0		76,962		(1,916	) [d]		666,113
Direct sales and marketing expenses		36,581		23,360		—		10,882		1,371	[d]		72,194		106,694		77,254		—		32,873		4,742	[d]		221,563
Segment contribution profit (loss)		91,579		38,005		—		17,406		(1,967	)		145,023		268,894		138,225		—		44,089		(6,658	)		444,550
Research and development expenses		—		—		37,574		7,103		552	[d]		45,229		—		—		118,603		20,698		2,329	[d]		141,630
Segment income		—		—		—		10,303		—					—		—		—		23,391		—
Other operating expenses (income)						56,146		9,488		32,660	[e]		98,294						177,197		22,641		23,797	[e]		223,635
Operating income												$	1,500												$	79,285

[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 acquisition related costs, patent dispute resolution proceeds, legal contingency accruals, impairment of property and equipment and TippingPoint special admin costs where applicable.

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

	Nine Months Ended
	February 26,			February 27,
	2010			2009
Cash flows from operating activities:
Net income	$	68,844		$	94,574
Adjustments to reconcile income from continuing operations to net cash provided by operating activities:
Depreciation and amortization		66,467			97,156
Loss on property and equipment disposals		288			581
Impairment of property and equipment		—			1,150
Stock-based compensation expense		17,579			18,187
Deferred income taxes		(12,123	)		(7,466	)
Change in assets and liabilities:
Accounts and notes receivable		(3,243	)		(13,560	)
Inventories		(23,319	)		(22,006	)
Other assets		15,667			6,771
Accounts payable		6,247			(20,929	)
Other liabilities		88,393			41,874
Net cash provided by operating activities		224,800			196,332
Cash flows from investing activities:
Proceeds from maturities and sales of investments		98,661			—
Purchase of property and equipment		(11,170	)		(12,778	)
Proceeds from sale of property and equipment		40			223
Net cash provided by (used in) investing activities		87,531			(12,555	)
Cash flows from financing activities:
Issuances of common stock		28,480			3,022
Repurchases of common stock		(4,158	)		(51,383	)
Repayment of long term debt		(88,000	)		(88,000	)
Net cash used in financing activities		(63,678	)		(136,361	)
Effects of exchange rate changes on cash and equivalents		543			8,901
Net change in cash and equivalents during period		249,196			56,317
Cash and equivalents, beginning of period		545,818			503,644
Cash and equivalents, end of period	$	795,014		$	559,961