Basis of Presentation

9 Months Ended

May 31, 2011

Basis of Presentation [Abstract]

Basis of Presentation

Note 1. Basis of Presentation

     The accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) necessary to present fairly the information set forth therein have been included. The accompanying unaudited Condensed Consolidated Financial Statements should be read in conjunction with the Consolidated Financial Statements and footnotes included in the Annual Report on Form 10-K of Jabil Circuit, Inc. (the “Company”) for the fiscal year ended August 31, 2010. Results for the three month and nine month periods ended May 31, 2011 are not necessarily an indication of the results that may be expected for the full fiscal year ending August 31, 2011.

     Certain amounts in the prior periods’ financial statements have been reclassified to conform to the current period’s presentation.