Description: Aug 22 (Reuters) - Salesforce.Com Inc (NASDAQ:CRM) ::SALESFORCE ANNOUNCES RECORD SECOND QUARTER FISCAL 2020 RESULTS.

Q2 REVENUE $4.0 BILLION VERSUS REFINITIV IBES ESTIMATE OF $3.95 BILLION.

Q2 NON-GAAP EARNINGS PER SHARE $0.66 vs Q2 EARNINGS PER SHARE ESTIMATE $0.47

Q2 GAAP EARNINGS PER SHARE $0.11.

Q3 FY20 REVENUE GUIDANCE OF $4.44 BILLION TO $4.45 BILLION

Q3 FY20 CURRENT REMAINING PERFORMANCE OBLIGATION GUIDANCE OF 24% TO 25% YEAR-OVER-YEAR.

REMAINING PERFORMANCE OBLIGATION ENDED Q2 AT APPROXIMATELY $25.3 BILLION, AN INCREASE OF 20%.

CURRENT REMAINING PERFORMANCE OBLIGATION ENDED Q2 AT APPROXIMATELY $12.1 BILLION, AN INCREASE OF 23%.

RAISES FY20 REVENUE GUIDANCE TO $16.75 BILLION TO $16.90 BILLION.

SEES FY FISCAL YEAR 2020 REVENUE OF $16.75 - $16.90 BILLION.

QTRLY UNEARNED REVENUE, END OF PERIOD$7,142 MILLION VERSUS $5,883 MILLION.

QTRLY SALES CLOUD REVENUE $1,130 MILLION VERSUS $1,004 MILLION.

SEES FY FISCAL YEAR 2020 GAAP EARNINGS PER SHARE OF $0.28 - $0.30.

SEES Q3 GAAP LOSS PER SHARE $0.21 - $0.20.

SEES Q3 NON-GAAP EARNINGS PER SHARE $0.65 - $0.66.

SEES FY FISCAL YEAR 2020 NON-GAAP EARNINGS PER SHARE OF $2.82 - $2.84.

Q3 EARNINGS PER SHARE VIEW $0.61, REVENUE VIEW $4.25 BILLION -- REFINITIV IBES DATA.

FOR FULL FISCAL YEAR 2020, MAINTAINING OPERATING CASH FLOW GUIDANCE, PREVIOUSLY PROVIDED ON JUNE 10, 2019, AS AMENDED ON JUNE 12, 2019.

FY2020 EARNINGS PER SHARE VIEW $2.65, REVENUE VIEW $16.66 BILLION -- REFINITIV IBES DATA.