Prepared Remarks:

Operator

Good afternoon. My name is Diego, and I will be your conference operator today. I would like to welcome everyone to Starbucks' second quarter fiscal year 2023 conference call. All lines have been placed on mute to prevent any background noise.

After the speakers' remarks, there will be a question-and-answer session. [Operator instructions] I will now turn the call over to Tiffany Willis, vice president of investor relations. Ms. Willis, you may now begin your conference.

Tiffany Willis -- Vice President, Investor Relations

Good afternoon, everyone, and thank you for joining us today to discuss Starbucks' second quarter fiscal year 2023 results. Today's discussion will be led by Laxman Narasimhan, chief executive officer; Rachel Ruggeri, executive vice president and chief financial officer. And for Q&A, we'll be joined by Brady Brewer, executive vice president, chief marketing officer; Frank Britt, executive vice president, chief reinvention officer; Michael Conway, group president of international and channel development; AJ Jones II, executive vice president and chief communications officer of public affairs; Sara Trilling, executive vice president and president of Starbucks North America; and Belinda Wong, chairwoman and chief executive officer of Starbucks China. This conference call will include forward-looking statements, which are subject to various risks and uncertainties that could cause our actual results to differ materially from these statements.

Any such statements should be considered in conjunction with cautionary statements in our earnings release and risk factors discussed in our filings with the SEC, including our latest annual report on Form 10-K and quarterly report on Form 10-Q. Starbucks assumes no obligation to update any of these forward-looking statements or information. GAAP results in second quarter fiscal year 2023 and the comparative period includes several items related to strategic actions, including restructuring and impairment charges, transaction and integration costs, and other items. These items are excluded from our non-GAAP results.

All numbers referenced on today's call are on a non-GAAP basis unless otherwise noted or there is no non-GAAP adjustment related to the metric. For non-GAAP financial measures mentioned in today's call, please refer to the earnings release and our website at investor.starbucks.com to find reconciliations of those non-GAAP measures to their corresponding GAAP measures. This conference call is being webcast and an archive of the webcast will be available on our website through Friday, June 2, 2023. Also, for your calendar planning purposes, please note that our third quarter fiscal year 2023 earnings conference call has been tentatively scheduled for Tuesday, August 1, 2023.