Prepared Remarks:

Operator

Welcome to the Dexcom second quarter 2022 earnings release conference call. My name is Darryl, and I'll be your operator for today's call. [Operator instructions] As a reminder, this conference is being recorded. I will now turn the call over to Sean Christensen.

Sean, you may begin.

Sean Christensen -- Head of Investor Relations

Thank you, operator, and welcome to Dexcom's second quarter 2022 earnings call. Our agenda begins with Kevin Sayer, Dexcom's chairman, president and CEO, who will summarize our recent highlights and ongoing strategic initiatives; followed by a financial review and outlook from Jereme Sylvain, our chief financial officer. [Operator instructions] Please note that there are also slides available related to our second quarter performance on the Dexcom investor relations website on the events and presentations page. With that, let's review our safe harbor statement.

Statements we will make in today's call may constitute forward-looking statements. These statements reflect management's intentions, beliefs and expectations about future events, strategies, competition, products, operating plans and performance. All forward-looking statements included in this presentation are made as of the date hereof based on information currently available to Dexcom, are subject to various risks and uncertainties, and actual results could differ materially from those anticipated in the forward-looking statements. The factors that could cause actual results to differ materially from those expressed or implied by any of these forward-looking statements are detailed in Dexcom's annual report on Form 10-K, most recent quarterly report on Form 10-Q and other filings with the Securities and Exchange Commission.

Except as required by law, we assume no obligation to update any such forward-looking statements after the date of this presentation or to conform these forward-looking statements to actual results. Additionally, during the call, we will discuss certain financial measures that have not been prepared in accordance with GAAP with respect to our non-GAAP and cash-based results. Unless otherwise noted, all references to financial metrics are presented on a non-GAAP basis. The presentation of this additional information should not be considered in isolation or as a substitute for results or superior to results prepared in accordance with GAAP.

Please refer to the tables in our earnings release and the slides accompanying our second quarter earnings presentation for a reconciliation of these measures to their most directly comparable GAAP financial measures. Now I will turn it over to Kevin.