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<TITLE>Filed by Bowne Pure Compliance</TITLE>
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<P style="font-size: 14pt" align="center"><B>UNITED STATES<BR>
SECURITIES AND
EXCHANGE COMMISSION<BR>
<FONT style="font-size: 12pt">Washington, D.C. 20549
</FONT></B>

<P style="font-size: 18pt" align="center"><B>FORM 8-K</B>

<P style="font-size: 12pt" align="center"><B>CURRENT REPORT<BR>
Pursuant to
Section 13 or 15(d) of the Securities Exchange Act of 1934</B>

<P style="font-size: 10pt" align="center"><B>Date of Report (Date of earliest
event reported): February 3, 2009</B>


<P style="font-size: 24pt" align="center"><B>CEVA, INC.<BR>
</B><FONT
style="font-size: 10pt">(Exact name of registrant as specified in its charter)
</FONT>
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cellpadding="0" width="100%" border="0">

 <TR>
  <TD width="32%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="33%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="32%">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD style="border-bottom: #000000 1px solid"><B>Delaware</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>000-49842</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>77-0556376</B></TD>
 </TR>
 <TR valign="top">
  <TD>(State or other Jurisdiction of Incorporation)</TD>
  <TD>&nbsp;</TD>
  <TD>(Commission File Number)</TD>
  <TD>&nbsp;</TD>
  <TD>(IRS Employer Identification No.)</TD>
 </TR>

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cellpadding="0" width="100%" border="0">

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  <TD width="49%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="49%">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD style="border-bottom: #000000 1px solid"><B>2033 Gateway Place, Suite
150, San Jose, CA<BR>
</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>95110</B></TD>
 </TR>
 <TR valign="top">
  <TD>(Address of Principal Executive Offices)</TD>
  <TD>&nbsp;</TD>
  <TD>(Zip Code)</TD>
 </TR>

</TABLE>


<P style="font-size: 10pt" align="center">Registrant&#8217;s telephone number,
including area code: <B>408/514-2900</B>
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cellpadding="0" width="30%" border="0">

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  <TD style="border-bottom: #000000 1px solid" nowrap><B>&nbsp;</B></TD>
 </TR>
 <TR>
  <TD nowrap>(Former name or former address if changed since last report.)</TD>
 </TR>

</TABLE>


<P style="font-size: 10pt" align="left">Check the appropriate box below if the
Form 8-K filing is intended to simultaneously satisfy the filing obligation of
the registrant under any of the following provisions:

<P style="font-size: 10pt" align="left"><FONT face="Wingdings">o</FONT> Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)<BR>
<BR>
<FONT face="Wingdings">o</FONT> Soliciting material pursuant
to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<BR>
<BR>
<FONT
face="Wingdings">o</FONT> Pre-commencement communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<BR>
<BR>
<FONT
face="Wingdings">o</FONT> Pre-commencement communications pursuant to Rule
13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<BR>


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</DIV>

<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">1
</DIV>

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style="margin-left: 0.25in; width: 7.2in; font-family: 'Times New Roman',Times,serif">

<P style="font-size: 10pt" align="left"><B>ITEM 2.02. RESULTS OF OPERATIONS AND
FINANCIAL CONDITION</B>

<P style="font-size: 10pt; text-indent: 4%" align="left">On February&nbsp;3,
2009, CEVA, Inc. (the &#8220;Company&#8221;) announced its financial results
for the quarter and year ended December&nbsp;31, 2008. A copy of the press
release, dated February&nbsp;3, 2009, is attached and filed herewith as Exhibit
99.1. This information, including Exhibit&nbsp;99.1 attached hereto, shall not
be deemed &#8220;filed&#8221; for purposes of Section&nbsp;18 of the Securities
Act of 1934, nor shall it be deemed incorporated by reference in any filing
under the Securities Act of 1933, except as shall be expressly set forth by
specific reference to such filing.

<P style="font-size: 10pt; text-indent: 4%" align="left">In addition to the
disclosure of financial results for the quarter and year ended
December&nbsp;31, 2008 in accordance with generally accepted accounting
principles in the United States (&#8220;GAAP&#8221;), the press release also
included non-GAAP net income and diluted net income per share for the quarter
and year ended December&nbsp;31, 2008 that excluded (A)&nbsp;for the quarter
ended December&nbsp;31, 2008, the expenses associated with the application of
Statement of Financial Accounting Standards (&#8220;SFAS&#8221;) 123(R), a
pre-tax capital gain related to the Company&#8217;s divestment of its equity
investment in Glonav Inc. to NXP Semiconductors (the &#8220;Glonav
Divestment&#8221;) and a reorganization expense associated with the
Company&#8217;s SATA activities, and (B)&nbsp;for the year ended
December&nbsp;31, 2008, the SFAS 123(R) expenses, the pre-tax capital gain
related to the Glonav Divestment, the expense associated with the termination
of the long-term Harcourt lease property in Ireland and restructuring expense
associated with SATA activities.

<P style="font-size: 10pt; text-indent: 4%" align="left">The non-GAAP net
income and diluted net income per share for the quarter and year ended
December&nbsp;31, 2007 that the Company used for comparison to the same periods
in 2008 excluded (1)&nbsp;for the quarter ended December&nbsp;31, 2007, an
expense related to a gain from disposal of an investment, and (2)&nbsp;for the
year ended December&nbsp;31, 2007, a gain related to the disposal of an
investment and the applicable tax expense associated with such gain.

<P style="font-size: 10pt; text-indent: 4%" align="left">The Company believes
that the reconciliation of financial measures in the press release is useful to
investors in analyzing the results for the quarter and year ended
December&nbsp;31, 2008 and 2007 because the non-GAAP presentation excluded
non-cash equity-based compensation expenses, reorganization expense associated
with the Harcourt lease and capital gains associated with the Glonav Divestment
and the reorganization expense associated with SATA activities that management
does not consider meaningful for purposes of analyzing the Company&#8217;s core
operating results and making budget-planning decisions. Management also
believes the exclusion of such expenses presents a more accurate comparison of
the financial results for the quarter and year ended December&nbsp;31, 2008 and
2007. Further, the Company believes it is useful for investors to understand
how the SFAS 123(R) expenses are reflected on its statements of income. The
reconciliation of financial measures should be reviewed in addition to and in
conjunction with results presented in accordance with GAAP, and are intended to
provide additional insight into the Company&#8217;s operations that, when
viewed with its GAAP results and the accompanying reconciliation, offer a more
complete understanding of factors and trends affecting the Company&#8217;s
business. The reconciliation of financial measures should not be viewed as a
substitute for the Company&#8217;s reported GAAP results.

<P style="font-size: 10pt" align="left"><B>ITEM 9.01. Financial Statements and
Exhibits.</B>

<P style="font-size: 10pt; text-indent: 6%" align="left">(d)&nbsp;Exhibits.

<P style="font-size: 10pt; text-indent: 6%" align="left">99.1 Press Release of
CEVA, Inc., dated February&nbsp;3, 2009.

<P style="font-size: 10pt; text-indent: 6%" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">2
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<P style="font-size: 10pt" align="center"><B>SIGNATURES</B>

<P style="font-size: 10pt; text-indent: 4%" align="left">Pursuant to the
requirements of the Securities Exchange Act of 1934, the registrant has duly
caused this report to be signed on its behalf by the undersigned hereunto duly
authorized.

<P style="font-size: 10pt; margin-left: 46%" align="left">CEVA, INC.

<P style="font-size: 10pt" align="left">Date: February&nbsp;3, 2009

<P style="margin-top: -11pt; font-size: 10pt; margin-left: 46%"
align="left">By: <U><B>/</B>s/ Yaniv
Arieli&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U>
<BR>
Yaniv Arieli <BR>
Chief Financial Officer

<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">4
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<P style="font-size: 10pt" align="center"><B>EXHIBIT INDEX</B>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" cellpadding="0" width="100%"
border="0">
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 <TR valign="bottom">
  <TD width="8%">&nbsp;</TD>
  <TD width="5%">&nbsp;</TD>
  <TD width="87%">&nbsp;</TD>
 </TR>
 <TR style="font-size: 10pt" valign="bottom">
  <TD nowrap align="left"
colspan="3"><B>Exhibit</B></TD>
 </TR>
 <TR style="font-size: 10pt" valign="bottom">
  <TD style="border-bottom: #000000 1px solid" nowrap
align="left"><B>No.</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid" nowrap
align="center"><B>Description</B></TD>
 </TR>
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  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">99.1 </DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">Press Release of CEVA, Inc., dated
February&nbsp;3, 2009.</TD>
 </TR>
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</DIV>

<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">5
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{"company-data": {"conformed-name": "CEVA  INC", "cik": "0001173489", "assigned-sic": "3674", "irs-number": "770556376", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-49842", "film-number": "09563042"}, "business-address": {"street1": "2033 GATEWAY PLACE, SUITE 150", "city": "SAN JOSE", "state": "CA", "zip": "95110-1002", "phone": "4085142900"}, "mail-address": {"street1": "2033 GATEWAY PLACE, SUITE 150", "city": "SAN JOSE", "state": "CA", "zip": "95110-1002"}, "former-company": [{"former-conformed-name": "PARTHUSCEVA INC", "date-changed": "20021101"}, {"former-conformed-name": "CEVA INC", "date-changed": "20020515"}]}
Filed by Bowne Pure Compliance
UNITED STATES
SECURITIES AND
EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to
Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest
event reported): February 3, 2009
CEVA, INC.
(Exact name of registrant as specified in its charter)
Delaware
000-49842
77-0556376
(State or other Jurisdiction of Incorporation)
(Commission File Number)
(IRS Employer Identification No.)
2033 Gateway Place, Suite
150, San Jose, CA
95110
(Address of Principal Executive Offices)
(Zip Code)
Registrant's telephone number,
including area code:
408/514-2900
(Former name or former address if changed since last report.)
Check the appropriate box below if the
Form 8-K filing is intended to simultaneously satisfy the filing obligation of
the registrant under any of the following provisions:
o
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
o
Soliciting material pursuant
to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o
Pre-commencement communications pursuant to Rule
13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
ITEM 2.02. RESULTS OF OPERATIONS AND
FINANCIAL CONDITION
On February 3,
2009, CEVA, Inc. (the "Company") announced its financial results
for the quarter and year ended December 31, 2008. A copy of the press
release, dated February 3, 2009, is attached and filed herewith as Exhibit
99.1. This information, including Exhibit 99.1 attached hereto, shall not
be deemed "filed" for purposes of Section 18 of the Securities
Act of 1934, nor shall it be deemed incorporated by reference in any filing
under the Securities Act of 1933, except as shall be expressly set forth by
specific reference to such filing.
In addition to the
disclosure of financial results for the quarter and year ended
December 31, 2008 in accordance with generally accepted accounting
principles in the United States ("GAAP"), the press release also
included non-GAAP net income and diluted net income per share for the quarter
and year ended December 31, 2008 that excluded (A) for the quarter
ended December 31, 2008, the expenses associated with the application of
Statement of Financial Accounting Standards ("SFAS") 123(R), a
pre-tax capital gain related to the Company's divestment of its equity
investment in Glonav Inc. to NXP Semiconductors (the "Glonav
Divestment") and a reorganization expense associated with the
Company's SATA activities, and (B) for the year ended
December 31, 2008, the SFAS 123(R) expenses, the pre-tax capital gain
related to the Glonav Divestment, the expense associated with the termination
of the long-term Harcourt lease property in Ireland and restructuring expense
associated with SATA activities.
The non-GAAP net
income and diluted net income per share for the quarter and year ended
December 31, 2007 that the Company used for comparison to the same periods
in 2008 excluded (1) for the quarter ended December 31, 2007, an
expense related to a gain from disposal of an investment, and (2) for the
year ended December 31, 2007, a gain related to the disposal of an
investment and the applicable tax expense associated with such gain.
The Company believes
that the reconciliation of financial measures in the press release is useful to
investors in analyzing the results for the quarter and year ended
December 31, 2008 and 2007 because the non-GAAP presentation excluded
non-cash equity-based compensation expenses, reorganization expense associated
with the Harcourt lease and capital gains associated with the Glonav Divestment
and the reorganization expense associated with SATA activities that management
does not consider meaningful for purposes of analyzing the Company's core
operating results and making budget-planning decisions. Management also
believes the exclusion of such expenses presents a more accurate comparison of
the financial results for the quarter and year ended December 31, 2008 and
2007. Further, the Company believes it is useful for investors to understand
how the SFAS 123(R) expenses are reflected on its statements of income. The
reconciliation of financial measures should be reviewed in addition to and in
conjunction with results presented in accordance with GAAP, and are intended to
provide additional insight into the Company's operations that, when
viewed with its GAAP results and the accompanying reconciliation, offer a more
complete understanding of factors and trends affecting the Company's
business. The reconciliation of financial measures should not be viewed as a
substitute for the Company's reported GAAP results.
ITEM 9.01. Financial Statements and
Exhibits.
(d) Exhibits.
99.1 Press Release of
CEVA, Inc., dated February 3, 2009.
SIGNATURES
Pursuant to the
requirements of the Securities Exchange Act of 1934, the registrant has duly
caused this report to be signed on its behalf by the undersigned hereunto duly
authorized.
CEVA, INC.
Date: February 3, 2009
By:
/
s/ Yaniv
Arieli
Yaniv Arieli
Chief Financial Officer
EXHIBIT INDEX
Exhibit
No.
Description
99.1
Press Release of CEVA, Inc., dated
February 3, 2009.