The Company's third quarter and fiscal year 2021 revenue and diluted earnings per share guidance is provided below. The Company is also providing its fiscal year 2021 guidance for ACV and operating cash flows. The revenue and diluted earnings per share guidance is provided on both a GAAP and non-GAAP basis. Non-GAAP financial measures exclude the income statement effects of acquisition adjustments to deferred revenue, stock-based compensation, amortization of acquired intangible assets and acquisition-related transaction expenses.
The financial guidance below reflects the Company's current estimates of the impacts of the global pandemic and trade restrictions. This guidance is based on the Company's evaluation of factual information it has determined to be relevant and the application of certain assumptions made by the Company. Please refer to the Company's prepared remarks document for essential additional information regarding the Company's financial guidance, including its assumptions regarding overall business dynamics and the economic impacts of COVID-19 and trade restrictions.
/ Third Quarter 2021 Guidance
The Company currently expects the following for the quarter ending September 30, 2021:
| (in millions, except percentages and per share data) | GAAP | Non-GAAP | |||||||||||||
| Revenue | $395.8 | - | $420.8 | $400.0 | - | $425.0 | |||||||||
| Revenue Growth Rate | 7.9% | - | 14.7% | 8.4% | - | 15.1% | |||||||||
| Revenue Growth Rate — Constant Currency | 7.0% | - | 13.8% | 7.5% | - | 14.2% | |||||||||
| Diluted earnings per share | $0.58 | - | $0.80 | $1.22 | - | $1.39 | |||||||||
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Fiscal Year 2021 Guidance
