Empresas y finanzas

Wavecom Announces Fourth Quarter and Full Year 2006 Financial Results



    Wavecom S.A. (Paris:AVM) (NASDAQ:WVCM) (ISIN:FR0000073066), today
    announced financial results for its fourth quarter ending December 31,
    2006.

    Ron Black, Wavecom Chief Executive Officer, commented, "We are
    very pleased with both the fourth quarter and full-year 2006 financial
    results, having realized our second consecutive profitable year since
    refocusing the company on industrial and automotive wireless
    applications. Throughout the year we expanded our product portfolio
    with enhancements to our Open AT(R) software suite, as well as
    introducing another first in the market -- Wireless Microprocessor(R).
    Technology ownership has allowed us to continuously differentiate our
    products, simultaneously bringing customers the lowest total cost of
    ownership and investment protection. Additionally, in 2006, we
    acquired and successfully integrated the machine-to-machine business
    of Sony Ericsson, reinforcing our leadership position. We are
    well-positioned for an even better 2007, further expanding our
    customer base and launching even more novel products."

    -0-
    *T
    In millions of Historical Consolidated Consolidated Full- Full-
    euros Wavecom results results Year Year
    Under US GAAP
    ------------------- ---------- ------------ ------------ ------ ------
    Q4 2005* Q3 2006 Q4 2006 2005* 2006
    ------------------- ---------- ------------ ------------ ------ ------
    Revenues 30.7 55.9 54.8 129.2 188.8
    ------------------- ---------- ------------ ------------ ------ ------
    Gross profit 14.9 19.9 25.0 59.3 80.3
    ------------------- ---------- ------------ ------------ ------ ------
    Operating expenses 14.0 19.3 21.2 55.3 74.6
    ------------------- ---------- ------------ ------------ ------ ------
    Operating income 0.9 0.6 3.8 4.0 5.6
    ------------------- ---------- ------------ ------------ ------ ------
    Net income 1.4 1.2 3.1 8.7 4.7
    ------------------- ---------- ------------ ------------ ------ ------
    Additional
    information
    ------------------- ---------- ------------ ------------ ------ ------
    Operating income 0.9 0.6 3.8 4.0 5.6
    ------------------- ---------- ------------ ------------ ------ ------
    Stock option-
    related expenses - (0.7) (0.7) - (2.1)
    ------------------- ---------- ------------ ------------ ------ ------
    Amortization
    expense related to
    acquisition - (1.2) (1.1) - (4.5)
    =================== ========== ============ ============ ====== ======
    Operating income
    before stock-
    option
    compensation and
    amortization
    expense related to
    acquisition 0.9 2.5 5.6 4.0 12.2
    ------------------- ---------- ------------ ------------ ------ ------
    *Note: 2005 results are prior to the acquisition of the Sony Ericsson
    M2M business unit that closed on April 26, 2006.
    *T

    Fourth Quarter and Full-Year 2006 Highlights:

    All figures are unaudited and reported in accordance with U.S.
    generally accepted accounting principles (U.S. GAAP), unless otherwise
    noted. Condensed and consolidated financial tables are provided at the
    end of this release. Wavecom consolidated financials for the full-year
    2006 include eight months of results associated with the acquisition
    of certain assets of Sony Ericsson's M2M business. The figures as
    reported with respect to the acquired assets are still pending receipt
    of certain data from the seller.

    Revenues: Fourth quarter 2006 consolidated revenues were EUR 54.8
    million, a decline of 2% from the third quarter 2006, and an increase
    of 79% from the fourth quarter of 2005. This sequential revenue
    decline is solely related to the planned GR/GS and CM-52 product
    transitions in the acquired business. Revenue from the existing
    Wavecom products grew modestly. Full-year revenues reached EUR 188.8
    million in 2006, compared to EUR 129.2 million in 2005.

    In the fourth quarter, the product revenues represented 89% of
    total sales with a breakdown by region as follows: EMEA 54%; Americas
    31%; and APAC 15%. The remaining 11% of total sales were generated by
    licensing and servicing fees. The customer portfolio remained balanced
    in the fourth quarter, with the top ten customers representing 51% of
    revenues as compared to 52% in the previous quarter. For the full-year
    2006, the top ten customers represented 46%, five of which are direct
    customers.

    Backlog: Our 12-month backlog on December 31, 2006, increased 5%
    to EUR 51.5 million, from EUR 49.2 million as of September 30, 2006,
    with a particularly strong backlog coming from the Americas region. We
    also received significant additional orders for the GR/GS and CM-52
    products in early January 2007 which are not included in the reported
    backlog.

    Gross Margin: For the full-year 2006, gross margin reached 42.5%
    compared to 45.9% in 2005. This year-on-year decline was largely
    related to the low-margin products from the acquired business.

    Gross margin for the fourth quarter was EUR 25.0 million,
    representing 45.6% of revenues, compared to 35.6% in the third
    quarter. This increase was due to the licensing revenue that we
    announced and recognized in the fourth quarter, as well as improved
    margins from products coming from the acquired business. This
    improvement makes us confident that we are on the way to achieving in
    2007 a gross margin for the acquired products that is typical of the
    rest of our product lines.

    Operating Expenses: Total operating expenses for the fourth
    quarter 2006 were EUR 21.2 million, an increase from the third quarter
    level of EUR 19.3 million. This increase was due largely to an
    increase in bonus accrual as company performance surpassed certain
    financial milestones during the quarter, as well as audit costs
    related to carve-out financial statements for the acquired business.
    In a year-on-year comparison, the operating expenses increased from
    EUR 55.3 million to EUR 74.6 million, owing to the major acquisition
    in 2006.

    As indicated in the above table, during the fourth quarter 2006,
    we continued to have a number of accounting charges related to stock
    option expenses totaling EUR 0.7 million, and to the amortization of
    the acquired intangible assets for EUR 1.1 million.

    Profit: Operating income for the fourth quarter was EUR 3.8
    million, increasing significantly from EUR 0.6 million in the previous
    quarter. On a year-on-year basis, operating income increased from EUR
    4.0 million in 2005 to EUR 5.6 million in 2006. Net income for the
    fourth quarter 2006 was EUR 3.1 million, showing an increase versus
    the EUR 1.2 million from the previous quarter, though we recorded a
    net foreign exchange loss of approximately EUR 1.0 million for the
    fourth quarter 2006 versus a net foreign exchange gain of
    approximately EUR 0.3 million for the previous quarter. For the
    full-year 2006, net income declined from EUR 8.7 million in 2005 to
    EUR 4.7 for 2006, due to currency exchange rate effects.

    As shown in the above table, on a non-GAAP basis, which excludes
    stock option expenses and expenses related to our acquisition, the
    operating income would have been EUR 5.6 million for the fourth
    quarter, compared to EUR 2.5 million for the previous quarter.

    Balance sheet: Wavecom's cash position grew significantly
    quarter-on-quarter to EUR 54.8 million at December 31, 2006 from EUR
    48.4 million at September 30, 2006. This increase was due to the
    strong operating result in the fourth quarter, as well as reduced
    working capital requirements as the company continued to drive good
    cash management practices. This increase occurred despite a final
    payment of EUR 5 million for the acquired business. A total of EUR
    30.0 million was paid to the seller in 2006 for this acquisition.

    Inventories of both finished products and components as of
    December 31, 2006, stood at EUR 6.6 million, compared to EUR 11.2
    million at the end of the previous quarter. This decline in net
    inventory was due mainly to the successful completion of the
    consolidation of our production activities from the acquired business
    to our historical outsource manufacturer.

    Business news:

    -- Wavecom announced today the launch of Remote Device Management
    Services (or RDM Services) to complement its Wireless CPU(R),
    Wireless Microprocessor(R) and Open AT(R) Software Suite
    portfolio. Using this new service, customers can develop or
    enhance their own offers in areas like after-sale repair,
    preventative maintenance, and new product feature updates.

    -- eRide and Wavecom announced their collaboration that brings a
    new generation of location and navigation capabilities to
    mobile applications. This latest Open AT(R) Plug-In, C-GPS,
    based on Wavecom and eRide's market-leading A-GPS technology,
    is designed especially to be used in conjunction with
    Wavecom's Q2686, Q2687 Wireless CPU(R)s (Central Processing
    Unit) as well as Wireless Microprocessor(R) and targets all
    devices in the vehicle, people and asset tracking and
    management markets.

    -- Wavecom solutions are now Eclipse(TM)-Ready. Wavecom announced
    that the Open AT(R) Software Suite IDE (Integrated Development
    Environment) tools are now designed to be Eclipse(TM) Ready,
    using tools from the popular open-source development
    community. Future application developments can be done with
    Wavecom's Open AT(R) SDK (Software Development Kit) taking
    advantage of the Eclipse(TM) community. This access to the
    Eclipse(TM) community will be available to developers free of
    charge, without license fees, NRE (Non Recurring Expense)
    costs or any additional fees for developer seats.

    -- Wavecom announced the availability of an extended warranty
    period of five years on its Q24 and Q26 series of Wireless
    CPU(R)s -- significantly lengthening the current industry
    standard warranty period of one to two years. This five-year
    warranty duration fulfills the demands of our customers since
    many products carry service contracts for as long as five
    years. The extended warranty option will also be available on
    Wireless Microprocessor(R) when they begin volume shipping.

    -- Wavecom joined ERTICO alliance. ERTICO is a partnership of
    companies involved in the European transport system whose goal
    is to reinforce a future European transport system that is
    safer, more efficient, more sustainable and more secure than
    today. Through Intelligent Transport Systems (ITS) and
    Services technology, combined with the appropriate investment
    in infrastructure, the partnership efforts will result in
    reducing the number of accidents and congestion, while making
    transport networks more secure and minimizing their impact on
    the environment. A key topic of ERTICO is eCall, a
    pan-European emergency call service designed to be implemented
    in all new car models as soon as 2009.

    Further commenting on the state of the business, Chantal Bourgeat,
    Wavecom CFO added, "With the integration of a major acquisition
    complete, the consolidation of our manufacturing sites well under way,
    and the launch of new products with higher margins, we are
    well-positioned to see increased operating margins in 2007."

    Conference Call:

    Today at 3:00 p.m. Paris time, Wavecom management will host a
    conference call in English reserved for financial professionals
    commenting on its fourth quarter and full-year 2006. To access this
    call, please use the following numbers: +33 (0)1 70 99 42 67 in
    France, +44 (0)20 7365 1851 in the U.K. and +1 718 354 1152 in the
    U.S. Visit the Wavecom corporate website: www.wavecom.com investors
    section to listen to the conference call commentary webcast (in
    English).

    Wavecom will announce its Q1 2007 results on April 25, 2007 at
    7:00 a.m. Paris time.

    About Wavecom

    Wavecom is a worldwide leader in embedded industrial wireless
    communication solutions for automotive, machine-to-machine and mobile
    professional applications. Wavecom's solutions include the Open AT(R)
    software platform encompassing the Wavecom Open AT(R) Operating
    System, a wide range of Plug-Ins, the Open AT(R) Integrated
    Development Environment (IDE) along with a market-leading range of
    Wireless CPUs (Central Processing Units), and an expanding portfolio
    of services. These complete embedded solutions enable makers of all
    types of machines to develop a new breed of intelligent wireless
    applications, without the need of external processors and other ASICs
    (Application Specific Integrated Circuits) and components.

    Founded in 1993 and headquartered in Paris, Wavecom has
    subsidiaries in Hong Kong (PRC), Research Triangle Park, NC (USA), and
    Camberley (UK). Wavecom is publicly traded on Euronext Paris
    (Eurolist) in France and on the NASDAQ (WVCM) exchange in the U.S.

    This press release contains forward-looking statements that relate
    to the company's future business performance, operating expenses and
    financial results and objectives. Such forward-looking statements are
    based on the current expectations and assumptions of the company's
    management only and involve risk and uncertainties. Potential risks
    and uncertainties include, without limitation, whether the company
    will be commercially successful in implementing its strategic
    reorientation, whether there will be continued growth in the vertical
    markets and demand for the company's products, an unanticipated
    decrease in orders from one of the company's principal customers or
    customer cancellation or scale-down of a major project, the company's
    reliance on a single contract manufacturer in China for all production
    requirements, dependence on fourth parties, changes in foreign
    currency exchange rates, new products or technological developments
    introduced by competitors, customer and supplier concerns regarding
    the company's overall financial position, and risks associated with
    managing growth. Unfavorable developments in connection with these and
    other risks and uncertainties described in the Company's reports on
    file with the Securities and Exchange Commission could cause the
    company to not achieve the anticipated or targeted performance or
    results. As a consequence, the Company's actual performance and
    results may be materially different from those expressed by the
    forward-looking statements above.

    -0-
    *T
    WAVECOM S.A.

    UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
    (in thousands, except for share and per share data)

    Prepared in accordance with U.S. generally accepted accounting
    principles.

    Three months ended
    December September December
    31, 30, 31,
    2005 2006 2006
    ----------- ----------- -----------
    Euro Euro Euro
    Revenues :
    Product sales 29,490 54,992 48,753
    Services revenue 682 408 1,647
    Licensing revenue 484 485 4,369
    ----------- ----------- -----------
    30,656 55,885 54,769
    Cost of revenues :
    Cost of goods sold 15,565 35,206 28,741
    Cost of services 228 802 1,048
    ----------- ----------- -----------
    15,793 36,008 29,789
    ----------- ----------- -----------
    Gross profit 14,863 19,877 24,980
    Operating expenses :
    Research and development 6,517 8,140 8,306
    Sales and marketing 3,009 3,628 4,344
    General and administrative 4,370 6,325 7,448
    Acquired in process technology - - 50
    Amortization of acquired
    intangible assets - 1,163 1,082
    Restructuring costs 78 - -
    ----------- ----------- -----------
    Total operating expenses 13,974 19,256 21,230
    ----------- ----------- -----------
    Operating income 889 621 3,750
    ----------- ----------- -----------
    Interest income and other
    financial income, net 251 264 360
    Foreign exchange gain (loss), net 249 354 (964)
    ----------- ----------- -----------
    Total financial income (loss) 500 618 (604)
    ----------- ----------- -----------
    Income before minority interests
    and income taxes 1,389 1,239 3,146
    Minority interests - - -
    ----------- ----------- -----------
    Income before income taxes 1,389 1,239 3,146
    Income tax expense (benefit) (12) 20 34
    ----------- ----------- -----------
    Net income 1,401 1,219 3,112
    =========== =========== ===========
    Basic net income per share 0.09 0.08 0.20
    =========== =========== ===========
    Diluted net income per share 0.09 0.08 0.19
    =========== =========== ===========
    Number of shares used for
    computing :
    - basic 15,358,882 15,385,077 15,390,765
    - diluted 15,881,053 15,905,833 16,008,840
    *T

    -0-
    *T
    WAVECOM S.A.

    UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
    (in thousands, except for share and per share data)

    Prepared in accordance with U.S. generally accepted accounting
    principles.

    Years ended December
    31,
    2005 2006
    ----------- -----------
    Euro Euro
    Revenues :
    Product sales 125,952 180,393
    Services revenue 1,827 2,542
    Licensing revenue 1,453 5,823
    ----------- -----------
    129,232 188,758
    Cost of revenues :
    Cost of goods sold 69,094 105,775
    Cost of services 842 2,723
    ----------- -----------
    69,936 108,498
    ----------- -----------
    Gross profit 59,296 80,260
    Operating expenses :
    Research and development 24,066 30,250
    Sales and marketing 11,725 14,706
    General and administrative 17,861 25,187
    Acquired in process technology - 1,450
    Amortization of acquired intangible assets - 3,020
    Restructuring costs 1,684 -
    ----------- -----------
    Total operating expenses 55,336 74,613
    ----------- -----------
    Operating income 3,960 5,647
    ----------- -----------
    Interest income and other financial income,
    net 1,011 1,120
    Foreign exchange gain (loss), net 4,118 (1,939)
    ----------- -----------
    Total financial income (loss) 5,129 (819)
    ----------- -----------
    Income before minority interests and income
    taxes 9,089 4,828
    Minority interests - -
    ----------- -----------
    Income before income taxes 9,089 4,828
    Income tax expense 395 125
    ----------- -----------
    Net income 8,694 4,703
    =========== ===========
    Basic net income per share 0.57 0.31
    =========== ===========
    Diluted net income per share 0.56 0.30
    =========== ===========
    Number of shares used for computing :
    - basic 15,352,233 15,383,883
    - diluted 15,661,001 15,942,182
    *T

    -0-
    *T
    WAVECOM S.A.

    UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS
    (in thousands, except for share data)

    Prepared in accordance with U.S. generally accepted accounting
    principles.

    December 31,
    2005 2006
    -------- --------
    Euro Euro
    ASSETS

    Current assets :
    Cash and cash equivalents 60,663 54,776
    Accounts receivable, net 24,271 28,727
    Inventory 6,448 6,631
    Value added tax recoverable 842 602
    Prepaid expenses and other current assets 2,741 2,361
    -------- --------
    Total current assets 94,965 93,097
    Other assets :
    Long-term investments 3,585 3,639
    Other assets 4,146 3,166
    Research tax credit 1,529 1,771
    Deferred tax assets 9,617 9,617
    Intangible and tangible assets, net 6,236 19,770
    Goodwill - 8,117
    -------- --------
    Total assets 120,078 139,177
    ======== ========

    LIABILITIES AND SHAREHOLDERS' EQUITY

    Current liabilities :
    Accounts payable 24,314 36,254
    Accrued compensation 6,732 9,367
    Current portion of other accrued expenses 3,831 3,713
    Current portion of capitalized lease obligations 303 233
    Deferred revenue and advances received from
    customers 2,564 98
    Other liabilities 225 653
    -------- --------
    Total current liabilities 37,969 50,318

    Long-term liabilities :
    Long-term portion of other accrued expenses 16,775 15,957
    Long-term portion of capitalized lease obligations 94 385
    Other long-term liabilities 1,100 858
    -------- --------
    Total long-term liabilities 17,969 17,200

    Commitments and contingencies
    - -
    Shareholders' equity :
    Shares, euro 1 nominal value, 15,554,153 shares
    authorized, issued and outstanding at
    December 31, 2006 (15,531,813 at December 31,
    2005) 15,532 15,554
    Additional paid-in capital 137,180 137,303
    Treasury stock at cost (156,345 shares at December
    31, 2006 and December 31, 2005) (1,312) (1,312)
    Accumated deficit (84,650) (79,947)
    Accumulated other comprehensive income (loss) (2,610) 61
    -------- --------
    Total shareholders' equity 64,140 71,659
    -------- --------
    Total liabilities and shareholders' equity 120,078 139,177
    ======== ========
    *T

    -0-
    *T
    WAVECOM S.A.

    UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
    (in thousands)

    Prepared in accordance with U.S. generally accepted accounting
    principles.

    Years ended
    December 31,
    2005 2006
    -------- --------
    Euro Euro
    Cash flows from operating activities :
    Net income 8,694 4,703
    Adjustments to reconcile net income to net cash
    provided from
    operating activities:
    Amortization and impairment of intangible and
    tangible assets 6,136 8,699
    Share-based compensation - 2,090
    Loss (gain) on sales and retirement of tangible
    assets 1,204 (9)
    Net increase (decrease) in cash from working
    capital items (13,134) 14,525
    -------- --------
    Net cash provided by operating activities 2,900 30,008
    -------- --------
    Cash flows from investing activities :
    Disposal (acquisition) of long-term investments 5,432 (53)
    Purchases of intangible and tangible assets (1,688) (5,504)
    Acquisition of assets, net of cash acquired - (29,755)
    Proceeds from sale of intangible and tangible
    assets 959 206
    -------- --------
    Net cash provided (used) by investing
    activities 4,703 (35,106)
    -------- --------
    Cash flows from financing activities :
    Principal payments on capital lease obligations (447) (378)
    Proceeds from exercise of stock options and
    founders' warrants 167 145
    -------- --------
    Net cash used in financing activities (280) (233)
    Effect of exchange rate changes on cash and cash
    equivalents 22 (556)
    -------- --------
    Net increase (decrease) in cash and cash equivalents 7,345 (5,887)
    Cash and cash equivalents, beginning of period 53,318 60,663
    -------- --------
    Cash and cash equivalents, end of period 60,663 54,776
    ======== ========
    *T