Felix v. Symantec Corporation

District Court, N.D. California·Decided May 8, 2020·No. 3:18-cv-02902·Unknown

Opinion

NORTHERN DISTRICT OF CALIFORNIA

individually and on behalf of all others similarly situated, No. C 18-02902 WHA

Plaintiff,

v. ORDER ON MOTION FOR CLASS CERTIFICATION SYMANTEC CORPORATION and GREGORY S. CLARK, Defendants.

In this PSLRA action, lead plaintiff moves for class certification. Defendants oppose. To the extent stated below, the motion is GRANTED. Prior orders set forth the background of this action in detail (Dkt. Nos. 137, 181). At bottom, this action stems from allegations that defendant Symantec Corporation and its former executive officers defrauded shareholders by manipulating Symantec’s financial reports to create the illusion of stronger-than-actual financial performance and outlook for fiscal years 2017 and 2018. Symantec, a company that sold cybersecurity products and services, emerged as an year period of disappointing financial results. In early 2016, Symantec divested Veritas Software, a major acquisition it had made in 2005, aiming to save $400 million in costs by the end of fiscal year 2018. Symantec also announced two acquisitions: Blue Coat Systems, Inc., in June 2016, and Lifelock, Inc., in November 2016. When the Blue Coat deal closed, Blue Coat’s management team took control of Symantec, with defendant Gregory Clark and now- dismissed defendant Nicholas Noviello taking over as Symantec’s CEO and CFO, respectively. Several other members of Blue Coat’s top management team also assumed high-level roles at Symantec. Mark Garfield, Symantec’s Chief Accounting Officer prior to Symantec’s acquisition of Blue Coat, continued on in his role as Symantec’s CAO. Symantec described both acquisitions as transformative, promising that cost savings and revenue growth would come. To that end, Symantec increased its revenue and income targets for executive compensation. In May 2017, Symantec filed its Forms 8-K and 10-K with the SEC announcing its quarterly results for the fourth quarter and for fiscal year 2017, its fiscal year ending March 31. Symantec’s reported revenue and operating margin appeared to confirm the revenue growth and costs savings Symantec had led its investors to expect, following the Blue Coat and Lifelock acquisitions. In the Form 10-K, signed by CEO Clark, CFO Noviello, and CAO Garfield, defendants affirmed that Symantec’s financial statements were GAAP compliant. The revenues exceeded CEO Clark and CFO Noviello’s 2017 executive compensation plan targets and they accordingly received tens of millions of dollars in equity awards. Publicly, in a press release and earnings call, CEO Clark attributed Symantec’s increased revenue to cost-saving initiatives and synergies related to the Blue Coat and LifeLock acquisitions. Behind the scenes, however, the new leadership had allegedly began inflating recognized revenue in violation of GAAP and misclassifying ordinary operating expenses as “transition costs.” These improper practices allegedly led CAO Mark Garfield and other former Symantec employees to resign. Although CAO Garfield originally refused to sign off on the books for fiscal year 2017, he allegedly agreed to do so in exchange for a financial Symantec’s strong financial performance and the success of the Blue Coat and LifeLock acquisitions throughout fiscal year 2018. Starting on May 10, 2018, however, defendants began to reveal the alleged fraud publicly. After market close on May 10, Symantec issued a press release announcing that its audit committee had commenced an internal investigation and had voluntarily contacted the SEC after a former employee raised unspecified concerns. The press release, which also announced Symantec’s fourth quarter results for fiscal year 2018, stated the following regarding the investigation (Opp. Exh. B at 7):

The Audit Committee of the Board of Directors has commenced an internal investigation in connection with concerns raised by a former employee. The Audit Committee has retained independent counsel and other advisors to assist it in its investigation. The Company has voluntarily contacted the Securities and Exchange Commission to advise it that an internal investigation is underway, and the Audit Committee intends to provide additional information to the SEC as the investigation proceeds. The investigation is in its early stages and the Company cannot predict the duration or outcome of the investigation. The Company’s financial results and guidance may be subject to change based on the outcome of the Audit Committee investigation. It is unlikely that the investigation will be completed in time for the Company to file its annual report on Form 10-K for the fiscal year ended March 30, 2018 in a timely manner. Defendants also held a conference call with investors but scrapped the customary question and answer portion of the call (Skinner Rep. ¶ 26). During the call, the company stated that “[t]he investigation [did] not relate to any security concern or breach with respect to [Symantec’s] products or systems” (id. ¶ 30). When the market reopened on Friday, Symantec’s stock plummeted by over 33 percent, erasing roughly six billion dollars of market capitalization before the weekend. At least fifteen Wall Street analysts cut their price targets by Friday morning and market commentators noted the puzzling lack of detail and Symantec’s decision to completely forego the question and answer portion of the conference call (id. ¶¶ 31–32). Before the markets opened Monday morning, May 14, Symantec announced that it would hold an “investor briefing call” in the afternoon to provide more information regarding the investigation. Just prior to the call, Symantec issued a press release stating the following:

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Felix v. Symantec Corporation, (N.D. Cal. 2020).

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