Prepared Remarks:

Operator

Welcome to the DexCom first-quarter 2023 earnings release conference call. My name is Abby and I will be your operator for today's call. [Operator instructions] I will now turn the call over to Sean Christensen, vice president of finance and investor relations. Mr.

Christensen, you may begin.

Sean Christensen -- Head of Investor Relations

Thank you, Abby, and welcome to DexCom's first-quarter 2023 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. Following our prepared remarks we will open the call up for your questions. At that time we ask the analyst to limit themselves to one question so we can provide an opportunity for everyone participating today.

Please note that there are also slides available related to our first-quarter performance on the DexCom's investor relations website on the events and presentations page. With that, let's review our Safe Harbor statement. Some of the 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 and 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 our tables in our earnings release and the slides accompanying our first-quarter earnings presentation for a reconciliation of these measures to their most directly comparable GAAP financial measure.