EXHIBIT 99.2

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

	Three Months Ended
	February 29,			November 30,			March 2,
	2008			2007			2007
Sales	$	336,390		$	317,801		$	323,441
Cost of sales		156,716			165,681			170,004
Gross profit		179,674			152,120			153,437
Operating expenses:
Sales and marketing		82,428			80,785			77,338
Research and development		50,530			52,199			48,419
General and administrative		26,268			31,060			22,466
Amortization of intangibles		25,778			26,260			10,228
In-process research and development		—			—			1,700
Restructuring charges		736			3,147			2,221
Total operating expenses		185,740			193,451			162,372
Operating loss		(6,066	)		(41,331	)		(8,935	)
Gain (loss) on investments, net		23			1			(582	)
Interest (expense) income, net		(2,879	)		(3,966	)		11,265
Other income, net		10,568			10,342			9,637
Income (loss) from operations before income taxes and minority interest of consolidated joint venture		1,646			(34,954	)		11,385
Income tax provision		(9,486	)		(670	)		(1,374	)
Minority interest of Huawei in the income of consolidated joint venture (1)		—			—			(14,790	)
Net loss	$	(7,840	)	$	(35,624	)	$	(4,779	)
Basic and diluted loss per share	$	(0.02	)	$	(0.09	)	$	(0.01	)
Shares used in computing basic and diluted per share amounts		400,142			398,989			394,351

⁽¹⁾ Represents Huawei’s 49% interest in the H3C joint venture for the period of minority interest that ended with 3Com’s acquisition of the remaining 49% interest on March 29, 2007.

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

	February 29,		June 1,
	2008		2007
ASSETS
Current assets:
Cash and equivalents	$	466,030	$	559,217
Notes receivable		106,595		77,368
Accounts receivable, net		142,309		102,952
Inventories, net		93,668		107,988
Other current assets		46,601		50,157
Total current assets		855,203		897,682
Property & equipment, net		56,766		76,460
Goodwill		767,274		766,444
Intangibles, net		300,307		371,289
Deposits and other assets		26,757		39,217
Total assets	$	2,006,307	$	2,151,092
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	104,489	$	110,430
Current portion of long-term debt		48,000		94,000
Accrued liabilities and other		414,511		435,638
Total current liabilities		567,000		640,068
Deferred taxes and long-term obligations		16,839		23,725
Long-term debt		288,000		336,000
Stockholders’ equity		1,134,468		1,151,299
Total liabilities and stockholders’ equity	$	2,006,307	$	2,151,092

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

Sales by Geography (a)

	Three Months Ended
	February 29,		November 30,		March 2,
	2008		2007		2007
China	$	169,864	$	143,107	$	154,291
Europe, Middle East and Africa		75,368		73,209		65,736
North America		42,871		52,589		58,538
Asia Pacific Rim (ex-China)		27,059		25,865		26,906
Latin and South America		21,228		23,031		17,970
Total Sales	$	336,390	$	317,801	$	323,441

(a) DVBU and TippingPoint segment sales are included in geographic categories based on the location of the end customer. H3C segment sales included in the geographic categories are based upon the hub locations of OEM partners in the case of OEM sales and the location of end-customers in the case of direct customer sales.

Sales by Product Category

	Three Months Ended
	February 29,		November 30,		March 2,
	2008		2007		2007
Networking	$	279,771	$	255,533	$	259,196
Security		30,459		35,062		30,647
Voice		15,093		16,657		18,700
Services		10,309		9,953		9,805
Connectivity Products		758		596		5,093
Total Sales	$	336,390	$	317,801	$	323,441

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

	Three Months Ended
	February 29,			March 2,
	2008			2007
GAAP operating loss	$	(6,066	)	$	(8,935	)
Restructuring		736			2,221
Amortization of intangible assets		25,778			10,228
In-process research and development [a]		—			1,700
Impacts to cost of sales from purchase accounting adjustments to inventory [b]		57			—
Stock-based compensation expense [c]		5,544			4,896
Acquiree expensed acquisition costs [d]		2,988			—
Non-GAAP operating income	$	29,037		$	10,110
GAAP net loss	$	(7,840	)	$	(4,779	)
Restructuring		736			2,221
Amortization of intangible assets		25,778			10,228
In-process research and development [a]		—			1,700
Impacts to cost of sales from purchase accounting adjustments to inventory [b]		57			—
Stock-based compensation expense [c]		5,544			4,896
Huawei’s 49% minority interest in H3C’s amortization as shown above		—			(3,219	)
Acquiree expensed acquisition costs [d]		2,988			—
Gain on sales of assets [e]		(1,225	)		—
Loss on insurance settlement [f]		2,066			—
Charge related to change in tax status [g]		6,056			—
Non-GAAP net income	$	34,160		$	11,047
GAAP net loss per share	$	(0.02	)	$	(0.01	)
Restructuring		0.00			0.01
Amortization of intangible assets		0.06			0.03
In-process research and development [a]		—			0.00
Impacts to cost of sales from purchase accounting adjustments to inventory [b]		0.00			—
Stock-based compensation expense [c]		0.01			0.01
Huawei’s 49% minority interest in H3C’s amortization as shown above		—			(0.01	)
Acquiree expensed acquisition costs [d]		0.01			—
Gain on sales of assets [e]		(0.00	)		—
Gain on insurance settlement [f]		0.01			—
Charge related to change in tax status [g]		0.01			—
Non-GAAP net income per share, diluted	$	0.08		$	0.03
Shares used in computing diluted per share amounts		404,502			400,146
GAAP operating loss margin		-1.8	%		-2.8	%
Restructuring		0.2	%		0.7	%
Amortization of intangible assets		7.7	%		3.2	%
In-process research and development [a]		0.0	%		0.5	%
Impacts to cost of sales from purchase accounting adjustments to inventory [b]		0.0	%		0.0	%
Stock-based compensation expense [c]		1.7	%		1.5	%
Acquiree expensed acquisition costs [d]		0.9	%		0.0	%
Non-GAAP operating income margin		8.7	%		3.1	%
GAAP net loss margin		-2.3	%		-1.5	%
Restructuring		0.2	%		0.7	%
Amortization of intangible assets		7.7	%		3.2	%
In-process research and development [a]		0.0	%		0.5	%
Impacts to cost of sales from purchase accounting adjustments to inventory [b]		0.0	%		0.0	%
Stock-based compensation expense [c]		1.6	%		1.5	%
Huawei’s 49% minority interest in H3C’s amortization as shown above		0.0	%		-1.0	%
Acquiree expensed acquisition costs [d]		0.9	%		0.0	%
Gain on sales of assets [e]		-0.4	%		0.0	%
Loss on insurance settlement [f]		0.6	%		0.0	%
Charge related to change in tax status [g]		1.8	%		0.0	%
Non-GAAP net income margin		10.1	%		3.4	%
GAAP sales and marketing expenses	$	82,428		$	77,338
Stock-based compensation expense [c]		(1,753	)		(1,553	)
Acquiree expensed acquisition costs [d]		—			—
Non-GAAP sales and marketing expenses	$	80,675		$	75,785
GAAP research and development expenses	$	50,530		$	48,419
Stock-based compensation expense [c]		(1,100	)		(1,060	)
Acquiree expensed acquisition costs [d]		—			—
Non-GAAP research and development expenses	$	49,430		$	47,359
GAAP general and administrative expenses	$	26,268			22,466
Stock-based compensation expense [c]		(2,195	)		(1,865	)
Acquiree expensed acquisition costs [d]		(2,988	)		—
Non-GAAP general and admistrative expense	$	21,085		$	20,601

[a]	In-process research and development from our acquisition of Roving Planet.
[b]	Results from our 49% H3C acquisition transaction.
[c]	Stock-based compensation expense is included in the following cost and expense categories by period:

	Three Months Ended
	February 29,		March 2,
	2008		2007
Cost of sales		496		418
Sales and marketing		1,753		1,553
Research and development		1,100		1,060
General and administrative		2,195		1,865

[d]	These expenses relate to the announced acquisition of the Company in September 2007
[e]	The gain relates to a patent sale in Q3 fiscal 2008
[f]	This loss relates to the recording of final costs associated with our Hemel facility.
[g]	This expense relates $6.1 million non-cash deferred tax liability provision

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

	Three Months Ended February 29, 2008
			Data Voice			Tipping						Eliminations /
	H3C		Business Unit			Point			Corporate			Other			Total
Sales	$	212,558	$	134,603		$	23,639		$	—		$	(34,410	) [a]	$	336,390
Gross profit		120,230		43,362			16,578			—			(496	) [c]		179,674
Operating expenses		73,413		49,445			17,337			10,995	[b]		34,550	[d]		185,740
Operating income (loss)		46,817		(6,083	)		(759	)		(10,995	)		(35,046	)		(6,066	)

	Three Months Ended March 2, 2007
			Data Voice		Tipping						Eliminations /
	H3C		Business Unit		Point			Corporate			Other			Total
Sales	$	195,144	$	132,882	$	24,503		$	—		$	(29,088	) [a]	$	323,441
Gross profit		89,640		47,672		16,807			(264	) [b]		(418	) [c]		153,437
Operating expenses		64,066		47,509		18,626			13,544	[b]		18,627	[d]		162,372
Operating income (loss)		25,574		163		(1,819	)		(13,808	)		(19,045	)		(8,935	)

[a]	- eliminations for inter-company revenue during the respective periods.
[b]	- represents costs not directly attributable to any operating business segment.
[c]	- includes stock based compensation in all periods plus purchase accounting inventory related adjustments as applicable.
[d]	- includes: stock-based compensation, amortization, and restructuring in all periods and deal costs where applicable.

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

	Nine Month’s Ended
	February 29,			March 2,
	2008			2007
Cash flows from operating activities:
Net loss	$	(62,118	)		(22,363	)
Adjustments to reconcile loss from continuing operations to net cash provided by (used in) operating activities:
Depreciation and amortization		102,731			58,255
Loss (gain) on property and equipment disposals		2,227			(10,898	)
In-process research and development		—			1,700
Minority interest		—			38,705
Equity Interest in unconsolidated H3C		—			—
Stock-based compensation expense		15,413			15,133
Gain on investments, net		(185	)		(1,476	)
Deferred income taxes		(448	)		(8,836	)
Change in assets and liabilities:
Accounts receivable		(59,344	)		(12,392	)
Inventories		22,704			23,754
Other assets		7,733			31,689
Accounts payable		(13,447	)		(28,098	)
Intercompany — H3C		—
Other liabilities		(23,704	)		9,682
Net cash (used in) provided by operating activities		(8,438	)		94,855
Cash flows from investing activities:
Purchase of investments		—			(225,005	)
Proceeds from maturities and sales of investments		442			495,941
Purchase of property and equipment		(13,269	)		(24,152	)
Businesses acquired in purchase transactions, net of cash acquired		—			(7,830	)
Proceeds from sale of property and equipment		944			33,111
Net cash (used in) provided by investing activities		(11,883	)		272,065
Cash flows from financing activities:
Issuances of common stock		6,126			13,088
Repurchases of common stock		(2,321	)		(4,788	)
Payments from Long Term Debt		(94,000	)		(40,785	)
Dividend paid to minority interest shareholder		—			—
Net cash used in financing activities		(90,195	)		(32,485	)
Effects of exchange rate changes on cash and equivalents		17,329			7,229
Net change in cash and equivalents during period		(93,187	)		341,664
Cash and equivalents, beginning of period		559,217			501,097
Cash and equivalents, end of period	$	466,030		$	842,761