Empresas y finanzas

Wavecom Announces Third Quarter 2006 Financial Results



    Wavecom SA (Paris:AVM) (NASDAQ:WVCM) (ISIN:FR0000073066), a leader
    in wireless communication solutions for automotive, industrial
    (machine-to-machine) and mobile professional applications, today
    announced financial results for its third quarter ending September 30,
    2006.

    Ron Black, Wavecom Chief Executive Officer, commented, "We are
    pleased once again to post strong revenue growth in the third quarter
    of 2006. Furthermore, the overall positive financial results were
    driven by the successful integration of the acquired Sony Ericsson M2M
    business, which is well on track". He added, "We continue to see
    strong design win momentum from our newest products, including our
    Wireless Microprocessor(R), the most advanced, high performance
    embedded processor that combines wireless connectivity in a single
    component."

    -0-
    *T
    In millions of euros Historical Consolidated Consolidated
    Under US GAAP Wavecom results results
    -------------------------------------------- ------------ ------------
    Q3 2005 Q2 2006 Q3 2006
    -------------------------------------------- ------------ ------------
    Revenues 32.4 49.9 55.9
    -------------------------------------------- ------------ ------------
    Gross profit 15.7 20.4 19.9
    -------------------------------------------- ------------ ------------
    Operating expenses 13.1 19.8 19.3
    -------------------------------------------- ------------ ------------
    Operating income 2.6 0.7 0.6
    -------------------------------------------- ------------ ------------
    Net income 3.3 0.2 1.2
    -------------------------------------------- ------------ ------------

    Additional information
    -------------------------------------------- ------------ ------------
    Operating income 2.6 0.7 0.6
    -------------------------------------------- ------------ ------------
    Stock option-related expenses -- (0.4) (0.7)
    -------------------------------------------- ------------ ------------
    Amortization expense related to
    acquisition -- (2.2) (1.2)
    ============================================ ============ ============
    Operating income before stock-
    option compensation and
    amortization expense related to
    acquisition 2.6 3.3 2.5
    -------------------------------------------- ------------ ------------

    *Note: The above consolidated results include three months (July,
    August and September) for the acquired business in Q3 2006 and two
    months (May and June) in Q2 2006.
    *T

    Third Quarter 2006 Highlights:

    All figures are un-audited 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 third
    quarter 2006 include three months of results associated with the
    acquisition of certain assets of Sony Ericsson's M2M business unit
    which closed on April 26, 2006.

    Revenues: Third quarter 2006 consolidated revenues were EUR 55.9
    million, an increase of 12% from the second quarter 2006 and 73% from
    third quarter 2005. Increase in volumes is coming from new designs
    that our customers have been working on over the past 24 months. The
    Americas region, with revenues of EUR 17.3 million led the growth with
    a 39% quarter-on-quarter increase, while APAC posted a 25% increase,
    marking its best quarterly performance since we exited the handset
    business in 2004.

    The breakdown of revenues by region in the third quarter was as
    follows: EMEA 47%; APAC 22%; and Americas 31%. The customer portfolio
    remained balanced, with the top ten customers, three of which have
    come with the acquisition, representing 52% of revenues as compared to
    49% in the previous quarter.

    Backlog: Our 12-month backlog, on September 30, 2006 stood at EUR
    49.2 million compared to EUR 51.6 million as of June 30, 2006. The
    decrease is primarily in the APAC and EMEA regions coming from a
    variety of reasons, particularly the reorganization of our regional
    distributor network.

    Gross Margin: Gross margin for the consolidated business was EUR
    19.9 million or 35.6% of revenues compared to 40.9% in the second
    quarter. This decline was primarily due to product mix as we had a
    full three months of revenue from the acquired business' lower-margin
    products compared to two months in the previous quarter. In addition,
    we took reserves for excess and obsolete (E&O) inventory that
    decreased the margin by nearly 2 percentage points mainly linked to
    the integration of the acquired businesses' manufacturing activities.

    Operating Expenses: Total operating expenses for the third quarter
    2006 were EUR 19.3 million, a slight decrease from the second quarter
    level of EUR 19.8 million. This decrease was due mainly to the fact
    that the previous quarter had a one-time charge for acquired
    in-process technology. Expenses for R&D, G&A and Sales & Marketing
    were all flat compared to the previous quarter, despite the fact that
    we carried one additional month of the acquired business. In addition,
    there was a small restructuring charge, EUR 38 thousand, related to
    the consolidation of our America's region operations into new offices
    in Research Triangle Park, North Carolina (USA). We expect to complete
    the transfer of our R&D teams from San Diego to North Carolina by the
    end of 2006.

    As indicated in the table above, during the third quarter 2006, we
    continued to have a number of accounting charges related to stock
    option expenses totaling EUR 0.7 million and to the depreciation of
    the acquired intangible assets for EUR 1.2 million.

    Profit/(loss): Operating income for the third quarter was EUR 0.6
    million, flat to the previous quarter. Net income for the third
    quarter 2006 was EUR 1.2 million, showing an increase versus the EUR
    0.2 million from the previous quarter, as we recorded a net foreign
    exchange gain of approximately EUR 0.4 million for the third quarter
    2006, compared to a EUR 0.7 million loss in the previous quarter.

    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 2.5 million, compared to EUR 3.3
    million the previous quarter.

    Balance sheet: Wavecom's cash position grew to EUR 48.4 million at
    September 30, 2006, increasing from EUR 37.2 million on June 30, 2006.
    This increase was due to a better working capital management,
    specifically a reduction in accounts receivables. Following our
    acquisition of the Sony Ericsson M2M business, an additional payment
    of EUR 7.5 million should be made no later than December 31, 2006 once
    contractual conditions are met.

    Inventories of both finished products and components as of
    September 30, 2006, stood at EUR 11.2 million, compared to EUR 6.7
    million at the end of the previous quarter. Inventories increased due
    mainly to two reasons: First, as announced previously, we began
    reporting on our books a portion of components and finished goods held
    by one contract manufacturer of the acquired business in the third
    quarter 2006, as we have done for our historical business. Secondly,
    the consolidation of our production activities has resulted in an
    increase in inventory, for a transitional period, with our established
    outsource manufacturer.

    Business news:

    -- Navman selected Wavecom wireless technology for an innovative
    monitored-vehicle security solution that is soon to be
    released into the New Zealand market. Silent-i, an initiative
    between Telecom (New Zealand), Navman and ADT, is a
    monitored-vehicle security product and service. The full offer
    combines a five-star car alarm, GPS geo-locator, CDMA wireless
    connectivity and 24/7 security backup.

    -- Expansion of Wavecom-sponsored web-based forum, now called the
    Wavecom Developer Forum expanded to include discussions on
    Wavecom's hardware family of Wireless CPUs (Central Processing
    Units). Launched in October of 2005, the Forum welcomed its
    1500(th) member in September. This very active forum
    demonstrates that the Open AT(R) Software Suite is becoming
    the de facto standard for the development of natively executed
    embedded C applications in the industrial wireless space.

    -- A.P. Systems, a leading Italian subsystem designer for the
    meter market announced it has selected a Wavecom wireless
    solution for its newest line of advanced communications
    subsystems for automatic electricity meters. These types of
    products will help energy providers as they prepare to operate
    in deregulated energy distribution.

    -- Wavecom signed a licensing contract for its software and
    silicon technology for a license fee of USD5 million. This
    transaction, including full payment, is pending execution of
    certain contractual obligations which are expected to be
    completed in the fourth quarter 2006.

    Further commenting on the state of the business, Ron Black,
    Wavecom CEO added, "We are very encouraged by the our financial
    performance in the third quarter 2006 and are extremely pleased to
    announce the conclusion of a new software licensing agreement. This
    transaction moves us further along our strategic axis and demonstrates
    the value of Wavecom's technology in the marketplace."

    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 third quarter 2006. To access this call, please use
    the following numbers: +33 (0) 70 99 42 86 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 Q4 2006 results on February 8, 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), San
    Diego, CA (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 third 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
    September June 30, September
    30, 30,
    2005 2006 2006
    -----------------------------------
    Euro Euro Euro
    Revenues :
    Product sales 31,289 49,187 54,992
    Services revenue 614 216 408
    Licensing revenue 484 484 485
    ----------- ----------- -----------
    32,387 49,887 55,885
    Cost of revenues :
    Cost of goods sold 16,442 28,762 35,206
    Cost of services 220 697 802
    ----------- ----------- -----------
    16,662 29,459 36,008
    ----------- ----------- -----------
    Gross profit 15,725 20,428 19,877
    Operating expenses :
    Research and development 5,646 7,901 8,140
    Sales and marketing 2,757 3,848 3,628
    General and administrative 4,463 5,847 6,287
    Acquired in process technology - 1,400 -
    Amortization of acquired
    intangible assets - 775 1,163
    Restructuring costs 233 - 38
    ----------- ----------- -----------
    Total operating expenses 13,099 19,771 19,256
    ----------- ----------- -----------
    Operating income 2,626 657 621
    ----------- ----------- -----------
    Interest income and other
    financial income, net 271 176 264
    Foreign exchange gain (loss), net 441 (647) 354
    ----------- ----------- -----------
    Total other income (loss) 712 (471) 618
    ----------- ----------- -----------
    Gain before income taxes 3,338 186 1,239
    Income tax expense 8 19 20
    ----------- ----------- -----------
    Net income 3,330 167 1,219
    =========== =========== ===========
    Basic net income per share 0.22 0.01 0.08
    =========== =========== ===========
    Diluted net income per share 0.21 0.01 0.08
    =========== =========== ===========
    Number of shares used for
    computing :
    - basic 15,349,945 15,384,077 15,385,077
    - diluted 15,774,128 15,790,902 15,750,160
    *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.

    Nine months ended
    September 30,
    2005 2006
    ----------- -----------
    Euro Euro
    Revenues :
    Product sales 96,463 131,640
    Services revenue 1,144 895
    Licensing revenue 968 1,453
    ----------- -----------
    98,575 133,988
    Cost of revenues :
    Cost of goods sold 53,530 77,034
    Cost of services 613 1,675
    ----------- -----------
    54,143 78,709
    ----------- -----------
    Gross profit 44,432 55,279
    Operating expenses :
    Research and development 17,549 21,944
    Sales and marketing 8,715 10,362
    General and administrative 13,491 17,701
    Acquired in process technology - 1,400
    Amortization of acquired intangible assets - 1,938
    Restructuring costs 1,607 38
    ----------- -----------
    Total operating expenses 41,362 53,383
    ----------- -----------
    Operating income 3,070 1,896
    ----------- -----------
    Interest income and other financial income,
    net 761 762
    Foreign exchange gain (loss), net 3,869 (975)
    ----------- -----------
    Total financial income (loss) 4,630 (213)
    ----------- -----------
    Gain before minority interests and income
    taxes 7,700 1,683
    Minority interests - -
    ----------- -----------
    Gain before income taxes 7,700 1,683
    Income tax expense 408 92
    ----------- -----------
    Net income 7,292 1,591
    =========== ===========
    Basic net income per share 0.48 0.10
    =========== ===========
    Diluted net income per share 0.47 0.10
    =========== ===========
    Number of shares used for computing :
    - basic 15,349,945 15,381,572
    - diluted 15,571,751 15,770,654
    *T

    -0-
    *T
    WAVECOM S.A.

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

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

    At At
    December Sept
    31, 30,
    2005 2006
    --------- --------
    Euro Euro
    ASSETS

    Current assets :
    Cash and cash equivalents 60,663 48,425
    Accounts receivable, net 24,271 33,549
    Inventory, net 6,448 11,178
    Value added tax recoverable 842 568
    Prepaid expenses and other current assets 2,741 5,549
    --------- --------
    Total current assets 94,965 99,269
    Other assets :
    Long-term investments 3,585 3,608
    Other assets 4,146 3,420
    Research tax credit 1,529 1,630
    Deferred tax assets 9,617 9,617
    Intangible and tangible assets, net 6,236 7,791
    Acquired intangible assets, net - 11,846
    Goodwill - 10,828
    --------- --------
    Total assets 120,078 148,009
    ========= ========

    LIABILITIES AND SHAREHOLDERS' EQUITY

    Current liabilities :
    Accounts payable 24,314 41,060
    Accrued compensation 6,732 8,035
    Current portion of other accrued expenses 3,831 9,212
    Current portion of capitalized lease obligations 303 260
    Deferred revenue and advances received from
    customers 2,564 1,383
    Other liabilities 225 8,225
    --------- --------
    Total current liabilities 37,969 68,175

    Long-term liabilities :
    Long-term portion of other accrued expenses 16,775 11,005
    Long-term portion of capitalized lease
    obligations 94 332
    Other long-term liabilities 1,100 918
    --------- --------
    Total long-term liabilities 17,969 12,255

    Shareholders' equity :
    Shares, euro 1 nominal value, 15,544,317 shares
    authorized, issued and outstanding at September 30,
    2006 (15,531,813 at December 31, 2005) 15,532 15,544
    Additional paid-in capital 137,180 137,248
    Treasury stock at cost (156,345 shares at September
    30, 2006 and December 31, 2005) (1,312) (1,312)
    Retained deficit (84,650) (83,060)
    Accumulated other comprehensive loss (2,610) (841)
    --------- --------
    Total shareholders' equity 64,140 67,579
    --------- --------
    Total liabilities and shareholders' equity 120,078 148,009
    ========= ========
    *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.

    Nine months ended
    September 30,
    2005 2006
    -------- --------
    Euro Euro
    Cash flows from operating activities :
    Net income 7,292 1,591
    Adjustments to reconcile net income to net cash
    provided from
    operating activities:
    Amortization and impairment of tangible assets 5,430 5,027
    Share-based compensation - 1,414
    Loss on sales and retirement of tangible assets 821 6
    Net increase (decrease) in cash from working
    capital items (11,343) 8,975
    -------- --------
    Net cash provided by operating activities 2,200 17,013
    -------- --------
    Cash flows from investing activities :
    Disposal (acquisition) of long term investments 5,451 (22)
    Purchases of intangible and tangible assets (1,429) (4,372)
    Acquisition of certain assets, net of cash
    acquired - (24,628)
    Proceeds from sale of intangible and tangible
    assets 851 155
    -------- --------
    Net cash provided (used) by investing
    activities 4,873 (28,867)
    -------- --------
    Cash flows from financing activities :
    Principal payments on capital lease obligations (363) (278)
    Proceeds from exercise of stock options and
    founders' warrants 24 80
    -------- --------
    Net cash used in financing activities (339) (198)
    Effect of exchange rate changes on cash and cash
    equivalents (40) (186)
    -------- --------
    Net increase (decrease) in cash and cash equivalents 6,694 (12,238)
    Cash and cash equivalents, beginning of period 53,318 60,663
    -------- --------
    Cash and cash equivalents, end of period 60,012 48,425
    ======== ========
    *T

    -0-
    *T
    WAVECOM S.A.

    NET INCOME COMPARISON BEFORE AND AFTER STOCK-BASED COMPENSATION
    (in thousands, except share information)

    Three months ended
    September June 30, September
    30, 30,
    2005 2006 2006
    (In thousands, except per share
    data)
    -----------------------------------
    Euro Euro Euro

    Net income 3,330 167 1,219
    =========== =========== ===========

    Net income per share
    Basic 0.22 0.01 0.08
    Diluted 0.21 0.01 0.08

    Number of shares used for
    computing :
    Basic 15,349,945 15,384,077 15,385,077
    Diluted 15,774,128 15,790,902 15,750,160

    Stock-based compensation
    Research and development 39 109
    Sales and marketing 81 194
    General and administrative 279 448
    ----------- ----------- -----------
    Stock-based compensation total - 399 751
    =========== =========== ===========

    Net income before stock-based
    compensation 3,330 566 1,970
    =========== =========== ===========

    Net income before stock-based
    compensation per share
    Basic 0.22 0.04 0.13
    Diluted 0.21 0.04 0.13
    *T