LeapFrog Announces First Quarter 2008 Financial Results

Date : 05/05/2008 @ 4:01PM
Source : PR Newswire
Stock : Leapfrog Enterprises (LF)
Quote : 6.9  0.6 (9.52%) @ 6:23PM
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LeapFrog Announces First Quarter 2008 Financial Results

EMERYVILLE, Calif., May 5 /PRNewswire-FirstCall/ -- LeapFrog Enterprises, Inc. (NYSE:LF), a leading developer of technology-based learning products, today announced financial results for the first quarter ended March 31, 2008. For the first quarter of 2008, the company reported net sales of $58.3 million, compared to net sales of $60.9 million for the first quarter of 2007, and a net loss of $0.43 per share, compared to a net loss of $0.48 per share for the same period last year. Cash and investments totaled $116.5 million at March 31, 2008.

"We entered 2008 expecting the first half to be weak ahead of new product launches. First quarter results were slightly better than our expectations due primarily to the continued strength of our Educational Gaming business, led by our Leapster product," said Jeffrey G. Katz, president and chief executive officer of LeapFrog. "More importantly our 2008 product launches are on track. We begin shipments of our Tag reading system in less than two weeks and our new educational gaming systems, Leapster 2 and Didj, will ship this summer. We expect that these new products will contribute to significant sales growth and margin improvement in the back half of the year."

First Quarter 2008 Financial Results

Net Sales

Net sales for the quarter ended March 31, 2008 were $58.3 million, compared to $60.9 million for the quarter ended March 31, 2007, a decrease of 4.3%. Excluding the impact of foreign currencies, sales would have declined 5.6%. The decrease in net sales was driven primarily by the ongoing decline in sales of the products being phased out or replaced in 2008, partially offset by higher sales of continuing educational gaming products.

Segment Results

Net sales from the U.S. Consumer segment totaled $40.6 million for the first quarter 2008, compared with $43.4 million for the first quarter 2007. Net sales from the International segment totaled $12.7 million for the first quarter 2008, compared with $12.5 million for the first quarter 2007. Net sales from the School segment were essentially unchanged from the prior year at $5.0 million for the first quarter 2008, compared with $5.0 million for the first quarter 2007.

Gross Margin

Gross margin for the quarter ended March 31, 2008 was 36.3%, down 4.2 percentage points from gross margin of 40.5% for the first quarter 2007. The decrease was primarily due to strong growth in Leapster hardware shipments, reflecting the continued strength of the Educational Gaming business and the need for retailers to rebuild their inventories after a strong holiday season. Software sales exceeded expectations but were outpaced by strong educational gaming hardware sales, which negatively impacted gross margins.

Operating Expenses

Operating expenses totaled $49.8 million for the first quarter 2008, a decrease of 9.4% compared to $54.9 million for the first quarter 2007. Selling, general and administrative expenses and research and development expense fell reflecting lower legal expenses, lower content development costs and lower temporary employee expense. Partially offsetting these lower costs were severance costs related to the reduction in workforce announced January 2008. Advertising expenses declined, as the company matches advertising spending to coincide with new product launches.

Loss from Operations

Loss from operations was $28.6 million for the first quarter of 2008 compared to $30.2 million for the first quarter of 2007. The $1.6 million lower loss reflects lower operating expenses, partially offset by lower gross profit.

Net Loss

The company recorded a net loss of $27.4 million, or a net loss of $0.43 per share, for the first quarter of 2008, compared to a net loss of $30.4 million, or a net loss of $0.48 per share for the first quarter 2007. The lower net loss was primarily due to an improved loss from operations and lower tax expense partially offset by lower interest income in the first quarter of 2008 compared to the first quarter of 2007. The lower tax expense is due to the timing of tax expense recognition while lower interest income is primarily attributable to lower cash balances and market interest rates.

Balance Sheet

Inventories were $55.6 million at March 31, 2008, compared with $52.4 million at December 31, 2007, and $76.2 million at March 31, 2007. Cash and investments totaled $116.5 million at March 31, 2008, compared with $104.4 million at December 31, 2007 and $195.5 million at March 31, 2007.

Key Performance Metrics and Outlook

Bill Chiasson, chief financial officer, stated, "Overall, we met our expectations for the quarter. Sales slightly exceeded our plan and operating expenses were down approximately 9%, consistent with our expectations. Gross profit dollars met our expectations but gross margins were down from last year, due to strong reorders of our Leapster product, which caused hardware sales to outpace software sales. Our overall guidance for the full year 2008 is unchanged."

The company reiterated its current expectations for full year 2008 results:

* New products introduced in 2007 and 2008 are expected to comprise approximately half of 2008 net sales; * Net sales are expected to grow at an annual percentage rate in the mid-to-high teens; * Gross margin is expected to continue to improve; * Selling, general and administrative expenses and research and development expenses are expected to decrease approximately 10%-15% year-over-year; * The company expects a nominal loss for the year; * The first half results are expected to be weaker than the first half of 2007, and the second half results are expected to show substantial improvement over the second half of 2007, reflecting the impact of new product introductions and cost reductions; and * Cash and investments are expected to be approximately $100 million at year-end.

Conference Call and Webcast

A conference call will be held today, May 5, at 5:00 p.m. Eastern time (2:00 p.m. Pacific time) to provide further discussion of the results for the first quarter of 2008. A live Web cast of the conference call will be offered on LeapFrog's investor relations website at http://www.leapfroginvestor.com/ and on http://www.ccbn.com/. To participate in the call, please dial

(706) 634-0183 and request Conference ID 44260901. A replay of the Web cast will be available on these Web sites through May 5, 2009. A telephone replay is also available through June 5, 2008 at (706) 645-9291; I.D. No. 44260901.

About LeapFrog

LeapFrog Enterprises, Inc. is a leading designer, developer, and marketer of innovative, technology-based learning products and related proprietary content, dedicated to making learning effective and engaging for all ages, at home and in schools, around the world. The company was founded in 1995 and is based in Emeryville, California. LeapFrog has developed a family of learning platforms that come to life with an extensive library of software titles covering important subjects such as phonics, reading, writing, math, music, geography, social studies, spelling, vocabulary and science. In addition, the company has created a broad line of stand-alone educational products for children. LeapFrog's award-winning products are available in six languages at major retailers in more than 35 countries around the world. LeapFrog School's multisensory products currently reach students in more than 100,000 classrooms across the United States. LeapFrog School is a business division of LeapFrog Enterprises, Inc.

NOTE: LEAPFROG, the LeapFrog Logo, TAG, LEAPSTER, and DIDJ are trademarks or registered trademarks of LeapFrog Enterprises, Inc.

Forward-Looking Statements

Cautionary Statement under the Private Securities Litigation Reform Act of 1995:

Except for the historical information contained herein, this news release contains forward-looking statements, including statements regarding the timing, scope and success of future product launches, the timing of customer orders, expected benefits of new products and services, anticipated 2008 financial results, including expected net sales, margins, expenses, profitability, cash flow and cash balances for 2008. These forward-looking statements involve risks and uncertainties, including risks related to the company's ability to launch new products, services and features on time and at anticipated margin and profit levels, the acceptance by consumers, retailers and schools of the company's new strategy related to Internet-connected products and related Internet services, including with respect to the LeapFrog Learning Path, the company's ability to launch and operate its network infrastructure to support the new Internet-related business, and the effect of marketing on the sales of the company's products and services. These and other risks and uncertainties detailed from time to time in the company's SEC filings, including its 2007 annual report on Form 10-K filed on March 13, 2008, could cause the company's actual results to differ materially from those discussed in this release. All forward-looking statements are based on information available to the company on the date hereof, and the company assumes no obligation to update such statements.

Contact Information:

Investors: Media: Eileen VanEss Mischa Dunton Investor Relations Corporate Communications (510) 420-5361 (510) 596-5441

LEAPFROG ENTERPRISES, INC.

CONSOLIDATED BALANCE SHEETS (In thousands, except per share data)

March 31, December 31, 2008 2007 2007 (Unaudited) (Audited) ASSETS Current assets: Cash and cash equivalents $105,836 $81,368 $93,460 Short-term investments --- 114,126 --- Accounts receivable, net 45,262 51,495 136,627 Inventories, net 55,558 76,158 52,415 Prepaid expenses and other current assets 22,542 21,440 20,427 Deferred income taxes 3,409 1,161 3,405 Total current assets 232,607 345,748 306,334

Property and equipment, net 36,547 28,973 34,017 Deferred income taxes 212 148 213 Intangible assets, net 24,208 25,577 24,512 Long-term investments 10,670 --- 10,925 Other assets 3,873 9,171 4,152 Total assets $308,117 $409,617 $380,153

LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accounts payable $29,909 $38,537 $46,868 Accrued liabilities and deferred revenue 36,605 41,140 67,281 Income taxes payable 79 1,239 93 Total current liabilities 66,593 80,916 114,242

Long-term liabilities 22,389 21,830 22,438 Stockholders' equity: Class A common stock, par value $0.0001; 139,500 shares authorized; shares issued and outstanding: 35,895, 35,618 and 35,857 at March 31, 2008 and 2007, and December 31, 2007, respectively 4 4 4 Class B common stock, par value $0.0001; 40,500 shares authorized; shares issued and outstanding: 27,614 at March 31, 2008 and 2007 and December 31, 2007, respectively 3 3 3 Treasury stock (185) (185) (185) Additional paid-in capital 356,917 347,145 353,857 Accumulated other comprehensive income 4,074 3,259 4,036 Accumulated deficit (141,678) (43,355) (114,242) Total stockholders' equity 219,135 306,871 243,473

Total liabilities and stockholders' equity $308,117 $409,617 $380,153

LEAPFROG ENTERPRISES, INC.

CONSOLIDATED STATEMENTS OF OPERATIONS (In thousands, except per share data) (Unaudited)

Three Months Ended March 31 2008 2007 Net sales $58,274 $60,924 Cost of sales 37,143 36,221 Gross profit 21,131 24,703

Operating expenses:

Selling, general and administrative 30,761 32,428 Research and development 12,110 14,468 Advertising 4,532 5,583 Depreciation and amortization 2,351 2,419 Total operating expenses 49,754 54,898

Loss from operations (28,623) (30,195)

Interest expense (13) (8) Interest income 967 2,233 Other expense, net (392) (219)

Loss before income taxes (28,061) (28,189) Provision (benefit) for income taxes (625) 2,239

Net loss $(27,436) $(30,428)

Net loss per common share: Basic and diluted $(0.43) $(0.48) Shares used in calculating net loss per common share: Basic and diluted 63,491 63,137

LEAPFROG ENTERPRISES, INC.

CONSOLIDATED STATEMENTS OF CASH FLOWS (In thousands, except per share data) (Unaudited)

Three Months Ended March 31, 2008 2007

Net loss $(27,436) $(30,428) Adjustments to reconcile net loss to net cash provided by operating activities: Depreciation 4,103 3,975 Amortization 304 356 Unrealized foreign exchange gain (734) (1,112) Deferred income taxes (3) (5) Stock-based compensation 2,958 2,710 Investment accretion on commercial paper --- (528) Impairment of investment in auction rate securities 255 --- Gain on disposal of property and equipment (21) --- Provision for doubtful accounts, net (278) 7 Other 32 (122) Other changes in operating assets and liabilities: Accounts receivable 91,642 90,315 Inventories (3,143) (3,138) Prepaid expenses and other current assets (2,115) 1,899 Other assets 279 (34) Accounts payable (16,959) (8,183) Accrued liabilities and deferred revenue (30,676) (8,861) Long-term liabilities (49) 2,160 Income taxes payable (14) 515

Net cash provided by operating activities 18,145 49,526

Investing activities: Purchases of property and equipment (6,633) (5,149) Purchases of investments --- (243,375) Sale of investments --- 210,561

Net cash used in investing activities (6,633) (37,963)

Financing activities: Proceeds from the exercise of stock options and employee stock purchase plans 103 1,243

Net cash provided by financing activities 103 1,243

Effect of exchange rate changes on cash 761 1,248

Increase in cash and cash equivalents 12,376 14,054 Cash and cash equivalents at beginning of period 93,460 67,314 Cash and cash equivalents at end of period $105,836 $81,368

DATASOURCE: LeapFrog Enterprises, Inc.

CONTACT: Investors, Eileen VanEss, Investor Relations, +1-510-420-5361,

or Media, Mischa Dunton, Corporate Communications, +1-510-596-5441, both of

LeapFrog Enterprises, Inc.

Web site: http://www.leapfroginvestor.com/

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