I just finished listening in on Palm's financial results conference call (liveblogged over at TreoCentral) and here's my quick analysis:

  1. Not only did they refuse to address the buyout rumors, they smacked down buyout rumor questions hard. They're going to have a "financial analyst meeting" next month in New York, so the rumors may continue to swirl, though. In any case, they're happy being independent.
  2. It doesn't look like Palm is going to be ditching Windows Mobile anytime soon. They plan on developing "hardware platforms" which they'll slap an OS on afterwards - meaning that whatever work they do hardware-wise these days will likely result in both Windows Mobile and PalmOS devices.
  3. Since the rest of the planet doesn't seem to like PalmOS much, Windows Mobile has been a big factor in Palm's international growth. Can't say I blame the rest of the world, I'm so done with the PalmOS (until they fix it, at least. got multitask?).

(In related news, Palm got a stay in the NTP case. RIM may have caved, but Palm has not (yet)).