M-Wave Announces Third Quarter 2003 Financial Results

Date : 11/17/2003 @ 6:01PM
Source : PR Newswire
Stock : M-Wave (MM) (MWAV)
Quote : 0.36  0.0 (0.00%) @ 10:41AM
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M-Wave Announces Third Quarter 2003 Financial Results

M-Wave Announces Third Quarter 2003 Financial Results

WEST CHICAGO, Ill., Nov. 17 /PRNewswire-FirstCall/ -- M-Wave, Inc. , a value added service provider of high performance circuit boards used in a variety of digital and high frequency applications, announced net sales of $3,518,000 for the quarter ended September 30, 2003 and a net loss of $3,081,000 or $0.69 per share compared to net sales of $3,788,000 and a net loss of $3,333,000 or $0.75 per share for the quarter ended September 30, 2002.

Net Sales were $10,864,000 with a net loss of $11,376,000 or $2.56 per share for the nine months ended September 30, 2003 compared to net sales of $19,398,000 and net loss of $2,981,000 or $0.67 per share for the nine months ended September 30, 2002.

The Company recorded an additional $2,275,000 impairment of building, plant and equipment in the third quarter of 2003. The total impairment of building plant and equipment was $7,452,000 for the first nine months of 2003.

Cash levels decreased from $1,514,000 at December 31, 2002 to $791,000 at September 30, 2003. Accounts Receivable Increased $625,000, inventories decreased $922,000, accounts payable increased $871,000 and the Company collected approximately $4,510,000 of income tax refunds during the first nine months of 2003. The Company purchased $54,000 of property, plant and equipment during the first nine months of 2003.

On October 1, 2003, M-Wave entered into a new $2,413,533 loan with Bank One, NA that will mature on December 31, 2003, and requires monthly payments of interest at the bank's prime rate. This loan replaces the unpaid portion of the Industrial Revenue Bonds (IRB) that were used to fund the acquisition of the land and construction of the Company's manufacturing plant located in West Chicago, Illinois, and a related forbearance agreement with the bank. Upon signing the new loan, the Company is no longer in default of its obligations to the bank arising pursuant to the IRB. However, the Company will need to repay or renegotiate the loan, or seek alternative financing, prior to the loans' maturity date. Concurrent with the new loan, M-Wave paid $350,000 toward then-outstanding principal obligations, and Bank One released liens covering the company's accounts receivable and inventory. Additional terms of the loan include assigning Bank One a lien on the Company's real estate and improvements located in Bensenville, IL, site of its former operations. Bank One is to receive a payment of $650,000 upon sale of the Bensenville assets, to be applied to the loan's principal. As of November 12, the Company has not sold the Bensenville assets.

Joseph A. Turek, M-Wave's CEO, stated, "There is no doubt that we continue to face a difficult environment so far this year, which has adversely affected our performance. However, we remain optimistic, because of the initial achievements in our financial and operational restructuring. Our new strategy foregoes direct manufacturing, which has proven unprofitable in recent years, in favor of Virtual Manufacturing, through which we contract production with third parties, primarily Asian manufacturers, and provide sales and service to our customers.

"In line with our new business plan, we have made progress in reducing our operating costs," continued Mr. Turek. "As a result of these cost reductions, despite a 7% decline in sales, we decreased our net loss to $3.1 million in the 2003 third quarter from $3.3 million in the 2002 third quarter. These results for the 2003 quarter would have been much better, if not for a $2.3 million non-cash impairment charge. Based on these numbers, we believe the basis of our restructuring plan is proving correct. Jim Mayer, who we hired as our Chief Restructuring Advisor, has been instrumental to the creation and implementation of this restructuring plan."

Mr. Mayer commented, "M-Wave's new banking arrangement enables it to seek working capital borrowings, and resolves disagreements with the bank. We are mindful of the year-end maturity of these new bank obligations and are attempting to sell fixed assets that are not needed in our new business strategy, such as our facilities in Bensenville and West Chicago. We have also made inroads in resolving our outstanding trade debt on favorable terms, and continue to negotiate with our vendors. M-Wave needs to continue to focus on its new business plan -- to offer supply chain management through our partnership with 'best of breed' manufacturers in Asia and the U.S. to provide our customers with the best mix of quality, response time and competitive pricing."

About M-Wave:

Established in 1988 and headquartered in the Chicago suburb of West Chicago, Ill., M-Wave is a value-added service provider of high performance circuit boards. The Company's products are used in a variety of telecommunications and industrial electronics applications. M-Wave services customers like Lucent Technologies and Motorola, Inc. with its patented bonding technology, Flexlink II(TM) and its supply chain management program called Virtual Manufacturing. The Company trades on the Nasdaq National market under the symbol "MWAV". Visit the Company on its web site at http://www.mwav.com/ .

This news release contains predictions, estimates and other forward- looking statements that involve a number of risks and uncertainties. While this outlook represents our current judgment on the future direction of the business, such risks and uncertainties could cause actual results to differ materially from any future performance suggested above. Factors that could cause actual results to differ include the following: the risk that the Company may not be able to repay or renegotiate the loan with Bank One or seek alternative financing prior to the loans' maturity date; the failure of the Telecom market to improve; dependence on major customers; dependence on suppliers and subcontractors for circuit board components; successful award of contracts under bid; a highly competitive environment; design and production delays; cancellation or reductions of contract orders; effective utilization of existing and new manufacturing resources; pricing pressures by key customers and other factors detailed in the Company's Securities and Exchange Commission filings.

-FINANCIAL TABLES FOLLOW-

PART I - FINANCIAL INFORMATION Item 1: Financial Statements

M~WAVE, Inc.

CONSOLIDATED BALANCE SHEETS (Unaudited)

December 31 September 30 2002 2003 ASSETS CURRENT ASSETS: Cash and cash equivalents $1,514,509 $790,719 Accounts receivable, net of allowance for doubtful accounts, 2002- $100,000: 2003- $100,000 1,901,999 2,527,191 Inventories 1,756,641 834,956 Refundable income taxes 4,446,010 822,619 Deferred income taxes 748,457 616,785 Prepaid expenses and other 31,582 17,311 Restricted cash 348,731 0 Total current assets 10,747,929 5,609,581 PROPERTY, PLANT AND EQUIPMENT: Land, buildings and improvements 5,522,765 2,177,238 Machinery and equipment 9,248,688 1,928,600 Total property, plant and equipment 14,771,453 4,105,838 Less accumulated depreciation (2,760,441) 0 Property, plant and equipment-net 12,011,012 4,105,838 ASSETS TO BE DISPOSED OF, NET 568,701 568,701 TOTAL $23,327,642 $10,284,120

LIABILITIES AND STOCKHOLDERS' EQUITY CURRENT LIABILITIES: Accounts payable $3,707,327 $4,578,653 Accrued expenses 1,316,579 1,012,861 Current portion of long-term debt 5,017,629 2,782,198 Total current liabilities 10,041,535 8,373,712

DEFERRED INCOME TAXES 616,785 616,785 LONG-TERM DEBT 0 0 STOCKHOLDERS' EQUITY: Preferred stock, $.01 par value; authorized, 1,000,000 shares; no shares issued 0 0 Common stock, $.01 par value; authorized, 10,000,000 shares 6,179,112 shares issued and 4,443,294 shares outstanding at December 31, 2002, 6,179,112 shares issued and 4,443,294 shares outstanding at September 30, 2003 30,895 30,895 Additional paid-in capital 8,439,072 8,439,072 Retained earnings 6,484,525 (4,891,174) Treasury stock, at cost, 1,735,815 shares, at December 31, 2002 and 1,735,815 shares at September 30, 2003 (2,285,170) (2,285,170) Total stockholders' equity 12,669,322 1,293,623 TOTAL $23,327,642 $10,284,120

M~WAVE, Inc.

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited)

Three months ended September 30, 2002 2003

Net sales $3,787,531 $3,518,178 Cost of goods sold 6,537,287 3,614,003 Gross loss (2,749,756) (95,825)

Operating expenses: General and administrative 545,830 513,975 Selling and marketing 394,618 283,730 Impairment of building and equipment 0 2,274,500 Restructuring expense 1,752,108 0 Total operating expenses 2,692,556 3,072,205

Operating loss (5,442,312) (3,168,030)

Other income (expense): Interest income 45,817 48,396 Interest expense (50,518) (52,840) Other income 0 206,089 Gain (loss) on disposal of assets 0 16,682 Total other income (expense) (4,701) 218,327

Loss before income taxes (5,447,013) (2,949,703)

Provision (credit) for income taxes (2,114,422) 131,672

Net loss ($3,332,591) ($3,081,375)

Weighted average shares outstanding 4,443,294 4,443,294

Basic loss per share ($0.75) ($0.69)

Diluted shares outstanding 4,443,294 4,443,294

Diluted loss per share ($0.75) ($0.69)

M~WAVE, Inc.

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited)

Nine months ended September 30, 2002 2003

Net sales $19,397,654 $10,864,273 Cost of goods sold 19,611,629 12,885,354 Gross loss (213,975) (2,021,081)

Operating expenses: General and administrative 1,678,651 1,856,848 Selling and marketing 1,227,920 1,027,542 Impairment of building and equipment 0 7,452,235 Restructuring expense 1,752,108 0 Total operating expenses 4,658,679 10,336,625

Operating loss (4,872,654) (12,357,706)

Other income (expense): Interest income 152,591 134,053 Interest expense (151,542) (148,478) Other income 0 206,089 Gain (loss) on disposal of assets 0 33,682 Total other income 1,049 225,346

Loss before income taxes (4,871,605) (12,132,360)

Credit for income taxes 1,891,060 756,661

Net loss ($2,980,545) ($11,375,699)

Weighted average shares outstanding 4,449,397 4,443,294

Basic loss per share ($0.67) ($2.56)

Diluted shares outstanding 4,449,397 4,443,294

Diluted loss per share ($0.67) ($2.56)

M~WAVE, INC.

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited)

Nine months ended September 30, 2002 2003 OPERATING ACTIVITIES: Net loss ($2,980,545) ($11,375,699) Adjustments to reconcile net loss to net cash flows from operating activities: (Gain) loss on disposal of property, plant and equipment 986,108 (33,682) Depreciation and amortization 1,134,000 506,600 Impairment of buildings and equipment 0 7,452,235 Deferred income taxes 0 131,672 Changes in assets and liabilities: Accounts receivable-trade 6,040,942 (625,192) Inventories (609,241) 921,685 Income taxes (3,121,060) 3,623,391 Prepaid expenses and other assets 44,720 14,271 Restricted cash 257,610 348,731 Accounts payable 685,964 871,326 Accrued expenses (562,610) (303,718) Net cash flows provided by operating activities 1,875,888 1,531,620

INVESTING ACTIVITIES: Purchase of property, plant and equipment (2,902,083) (53,661) Proceeds from sale of property, plant and equipment 0 33,682 Net cash flows used in investing activities (2,902,083) (19,979)

FINANCING ACTIVITIES: Long term debt 2,302,623 0 Payments on short and long term debt (1,381,314) (2,235,431) Purchase treasury stock (57,891) 0 Net cash flows provided by (used in) financing activities 863,418 (2,235,431)

NET DECREASE IN CASH AND CASH EQUIVALENTS (162,777) (723,790)

CASH AND CASH EQUIVALENTS - Beginning of period 2,102,784 1,514,509 CASH AND CASH EQUIVALENTS - End of period $1,940,007 $790,719

DATASOURCE: M-Wave, Inc.

CONTACT: Paul Schmitt, Chief Financial Officer of M-Wave,

+1-630-562-4720, or Jim Mayer, Managing Member of Credit Support

International, +1-201-725-9026

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

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