Sept 28 (Reuters) - Blackberry Ltd BB.TO :
* Qtrly non-GAAP software and services revenue of $156 million
* Qtrly non-GAAP gross margin of 62%; GAAP gross margin of 29%
* Q2 earnings per share view $-0.05, revenue view $391.7 million -- Thomson Reuters I/B/E/S
* Q2 GAAP revenue $334 million versus $490 million
* "Remain on track to deliver 30 percent revenue growth in software and services for the full fiscal year"
* Revising upward non-gaap earnings per share outlook to range of breakeven to a 5 cent loss, versus current consensus of a 15 cent loss
* Company plans to end all internal hardware development and will outsource that function to partners
* Blackberry reports 89% year over year growth in GAAP software and services revenue for Q2 fiscal 2017
* Qtrly non-GAAP total revenue of $352 million
* Q2 non-GAAP earnings per share was break even; Q2 GAAP net loss was $0.71 per basic share
* Total cash, cash equivalents, short-term and long-term investments was approximately $2.5 billion as of August 31, 2016
* Qtrly non-GAAP revenue breakdown was about 44% for software and services, 26% for service access fees, 30% for mobility solutions
* Q2 software & services operating income $29 million
* FY2017 earnings per share view $-0.16, revenue view $1.60 billion -- Thomson Reuters I/B/E/S Source text for Eikon: Further company coverage: BB.TO