Magic Software Reports Financial Results for Q1 2008 (Emblaze)

Date : 05/22/2008 @ 6:42AM
Source : UK Regulatory (RNS and others)
Stock : Emblaze Ltd (BLZ)
Quote : 29.25  1.5 (5.41%) @ 11:35AM
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Magic Software Reports Financial Results for Q1 2008 (Emblaze)

    Magic Software Reports Financial Results for Q1 2008              

    Sharp Rise in Cash & Equivalents to $32 million; 9% Revenue Growth with    

                         Continued Strong Gross Margin                         

Ra'anana, Israel, 22 May 2008 - Emblaze Ltd (LSE:BLZ) announces that Magic
Software Enterprises Ltd. (NASDAQ: MGIC), a member of the Emblaze / Formula
Group (NASDAQ: FORTY and TASE: FORT), and a leading provider of business
integration, application development and deployment tools, today announced
financial results for the first quarter ended March 31, 2008.

Results for the First Quarter

  * Revenues for the first quarter increased by 9% to $US15.1 million compared
    with $US13.8 million in the first quarter of 2007. Gross margin for the
    quarter rose to 55% from 51% in the first quarter of 2007.
   
  * On the basis of U.S. GAAP, net profit for the quarter totaled $US52,000, or
    $US0.0 per share. This compared with a net profit of $US1.0 million, or
    $US0.03 per share, for the first quarter of 2007, which included a $US0.5
    million contribution from discontinued operations.
   
  * GAAP results include amortization expense as well as non-cash charges taken
    for the capitalization of intangible assets and stock-based compensation.
    Excluding these expenses, non-GAAP net profit for the quarter was $US0.3
    million, or $US0.01 per share compared to $Us0.6 million, or $0.03 per
    share, in the first quarter of 2007.
   
  * As of the end of the quarter, Magic's net cash equivalents (including cash,
    short term bank deposits and marketable securities) totaled $US32.2million
    compared to $US16.4 million at the end of the fourth quarter of 2007. The
    increase reflected the contribution of approximately $US4 million from
    Magic's operations, with the remainder derived from the payment received in
    respect of Magic's sale of its wholly-owned subsidiary, Advanced Answers On
    Demand (AAOD) in the fourth quarter of 2007. In accordance with U.S. GAAP,
    AAOD's results have been recorded as discontinued operations in the first
    quarter of 2007, with operating results excluding AAOD's contribution.
   
Comments of Management

Commenting on the results, Guy Bernstein, Active Chairman of Magic Software
Enterprises, said, "Our first quarter results represent a solid beginning for
2008. Our divestment of AAOD in the fourth quarter has strengthened our cash
position significantly while allowing us to increase our focus on core
activities.

On the product development front, we have just announced our exciting Rich
Internet Application Platform, a comprehensive platform designed to accelerate
the development of complex, advanced-functionality client/server and rich
internet applications. We have also been active in the Software-as-a-Service
(SaaS) field, a market niche that has entered a rapid growth phase. We
officially entered this market a few weeks ago at Dreamforce Europe when we
launched a special edition of our flagship iBOLT business integration solution
for Salesforce.com users, a significant market on its own."

Highlights of the First Quarter

  * Announcement of the application development roadmap for Magic's
    next-generation eDeveloper composite application platform.
   
  * Introduction of iBOLT for Salesforce.com, Magic's first offering for the
    Software-as-a-Service (SaaS) market. Introduced at Dreamforce Europe 2008
    conference.
   
Non-GAAP Financial Measures

This release includes non-GAAP basic and diluted earnings per share and other
non-GAAP financial measures, including cost of service, research and
development, selling, general and administrative, operating income, income
taxes and net income. These non-GAAP measures exclude the following items:

  * Amortization of purchased intangible assets;
   
  * In-process research and development capitalization and;
   
  * Equity-based compensation expense.
   
Magic's management believes that the presentation of non-GAAP measures provide
useful information to investors and management regarding financial and business
trends relating to Magic's financial condition and results of operations as
well as the net amount of cash generated by its business operations after
taking into account capital spending required to maintain or expand the
business.

For its internal budgeting process and in monitoring the results of the
business, Magic's management uses financial statements that do not include
amortization of purchased intangible assets, in-process research and
development capitalization and equity-based compensation expense. Magic's
management also uses the foregoing non-GAAP financial measures, in addition to
the corresponding GAAP measures, in reviewing Magic's financial results.

These non-GAAP financial measures are not in accordance with, or an alternative
for, generally accepted accounting principles and may be different from
non-GAAP financial measures used by other companies. In addition, these
non-GAAP financial measures are not based on any comprehensive set of
accounting rules or principles. Magic believes that non-GAAP financial measures
have limitations in that they do not reflect all of the amounts associated with
Magic's results of operations as determined in accordance with GAAP and that
these measures should only be used to evaluate Magic's results of operations in
conjunction with the corresponding GAAP measures.

Please refer to the Reconciliation of Selected Financial Metrics from GAAP to
Non-GAAP tables below.

Enquiries:

Emblaze                                                            
                                                                   
Hadas Gazit, Hagit Gal               + 972 9 7699302/ 339          

About Magic Software

Magic Software Enterprises Ltd. (NASDAQ: MGIC) is a leading provider of
business integration, application development and deployment tools. Magic
Software has a presence in over 50 countries as well as a global network of
ISV's, system integrators, value-added distributors and resellers, and OEM
partners. The company's award-winning code-free solutions give partners and
customers the power to leverage existing IT resources, enhance business agility
and focus on core business priorities. Magic Software's technological approach,
product roadmap and corporate strategy are recognized by leading industry
analysts. Magic Software has partnerships with global IT leaders including SAP,
salesforce.com, IBM and Oracle. For more information about Magic Software
Enterprises and its products and services, visit www.magicsoftware.com.


Magic Software is a subsidiary of Formula Systems in the Emblaze Group of
companies.


Except for the historical information contained herein, the matters discussed
in this news release include forward-looking statements that may involve a
number of risks and uncertainties. Actual results may vary significantly based
upon a number of factors including, but not limited to, risks in product and
technology development, market acceptance of new products and continuing
product conditions, both here and abroad, release and sales of new products by
strategic resellers and customers, and other risk factors detailed in the
Company's most recent annual report and other filings with the Securities and
Exchange Commission.

About Emblaze

Emblaze Ltd is a group of technology companies addressing both growth and
innovation activities thus combining the stability of "bread and butter" mature
technology enterprises with "high-risk / high-reward" investments in
innovation.

Our Growth arm includes Formula Systems (NASDAQ: FORTY and TASE: FORT), which
harbors the following subsidiaries: Magic Software Enterprises Ltd. (NASDAQ &
TASE: MGIC) develops, markets and supports composite application development
and deployment platforms with a service-oriented architecture (SOA), including
application integration and business process management (BPM), with existing
and legacy systems; Matrix IT Ltd. (TASE: MTRX) is one of Israel's leading
integration and information technology services companies, active in four
principal areas: software solutions and services, software products,
infrastructure solutions and hardware products, and training and assimilation.;
Sapiens International Corporation N.V. (NASDAQ & TASE: SPNS) is a provider of
IT solutions that modernize business processes to enable insurance and other
companies to quickly adapt to changes; and nextSource Inc., designs, develops
and implements web-based, high quality, innovative human capital management
solutions.

Our Innovation arm includes Emblaze Mobile, a designer of advanced mobile
devices; EMOZE, a provider of Push Email and synchronisation technology for
mobile devices; and ZONE-IP (LSE: ZIP) (Emblaze V CON), a provider of wireless
video communications technologies and conferencing solutions for operators and
enterprise markets over IP networks.

The Emblaze Group is traded on the London Stock Exchange (LSE: BLZ) since 1996.
www.Emblaze.com

                        Magic Software Enterprises Ltd                         

                     Consolidated Statements of Operations                     

             (In thousandsof U.S. dollars, except per share data)              

                                           Three months ended    
                                               March 31,         
                                                                 
                                             2008           2007    
                                                                 
                                         (unaudited)    (unaudited)
                                                                 
Sales                                       15,069         13,831
                                                                 
Cost of sales                                6,785          6,766
                                                                 
Gross profit                                 8,284          7,065
                                                                 
Software development costs, net                560            626
                                                                 
Selling, general and administrative          7,860          5,971
expenses                                                         
                                                                 
Total operating expenses                     8,420          6,597
                                                                 
Operating income (loss)                      (136)            468
                                                                 
Financial income, net                          180            106
                                                                 
Other income, net                               39             25
                                                                 
Income before taxes                             83            599
                                                                 
Taxes on income                                 23            142
                                                                 
                                                60            457
                                                                 
Equity gain (loss)                             (8)             10
                                                                 
Net income before discontinued                  52            467
operation                                                        
                                                                 
Net income from discontinued operation           0            537
                                                                 
Net income after discontinued                   52          1,004
operation                                                        
                                                                 
Basic net earnings per ordinary share            0           0.03
                                                                 
Diluted net earnings per ordinary                0           0.03
share                                                            
                                                                 
Weighted average number of                  31,763         31,306   
ordinary shares used in                                          
computing basic net earnings                                     
per ordinary share                                               
                                                                 
Weighted average number of                  32,001         31,990
ordinary shares used in                                          
computing diluted net earnings                                   
per ordinary share                                               

                        Magic Software Enterprises Ltd                         

                  RECONCILIATION OF GAAP TO NON-GAAP RESULTS                   

             (In thousandsof U.S. dollars, except per share data)              

                                       Three months ended      
                                            March 31,          
                                                               
                                          2008            2007     
                                                               
                                      (unaudited)     (unaudited) 
                                                               
GAAP operating income (loss)             (136)             468 
                                                               
Amortization of intangibles                578             822 
                                                               
Capitalization of software               (856)           (764) 
development                                                    
                                                               
Stock-based compensation                   491              34 
                                                               
Total adjustments to GAAP                  213              92 
                                                               
Non-GAAP operating income (loss)            77             560 
                                                               
GAAP net income (loss) before               52             468 
discontinued operation                                         
                                                               
Total adjustments to GAAP as above         213              92 
                                                               
Non-GAAP net income (loss) before          265             560 
discontinued operation                                         
                                                               
GAAP net income (loss)                      52            1,004
                                                               
Total adjustments to GAAP as above         213               92
                                                               
Non-GAAP                                   265            1,096
                                                               
Non-GAAP basic earnings                   0.01             0.04
per share                                                      
                                                               
Weighted average number of              31,763           31,306
ordinary shares used in                                        
computing basic net earnings                                   
per ordinary share                                             
                                                               
Non-GAAP diluted earnings per             0.01             0.03
share                                                          
                                                               
Weighted average number of              32,001           31,990
ordinary shares used in                                        
computing diluted net earnings                                 
per ordinary share                                             

                        Magic Software Enterprises Ltd                         

                          Consolidated Balance Sheets                          

                         (In thousandsof U.S. dollars)                         

                                           As of           As of    
                                         March 31,     December 31, 
                                            2008           2007     
                                                                 
                                        (unaudited)     (unaudited) 
                                                                 
ASSETS                                                           
                                                                 
Current Assets                                                   
                                                                 
Cash and cash equivalents                  29,139          12,178
                                                                 
Short term bank deposits                      102              89
                                                                 
Marketable securities                       2,994           4,090
                                                                 
Trade accounts receivable                  13,591          12,941
                                                                 
Other receivables and prepaid               2,824           2,010
expenses                                                         
                                                                 
Debtors from a subsidiaries sale                           16,000
                                                                 
Current assets of discontinued                 35              41
operations                                                       
                                                                 
Total Current Assets                       48,685          47,349
                                                                 
Non-Current Assets                                               
                                                                 
Severance pay fund                          2,093           1,925
                                                                 
Long term deposits                            511             472
                                                                 
Investment in affiliated companies            119             127
                                                                 
Fixed assets, net                           5,755           5,758
                                                                 
Goodwill                                   16,514          15,986
                                                                 
Other assets, net                          10,995          10,681
                                                                 
Total Non-Current Assets                   35,987          34,949
                                                                 
Total Assets                               84,672          82,298
                                                                 
Current Liabilities                                              
                                                                 
Short-term credit from banks                  175           3,621
                                                                 
Trade accounts payable                      2,933           2,999
                                                                 
Accrued expenses and other                  7,943           9,169
liabilities                                                      
                                                                 
Deferred Revenues                           8,096           2,314
                                                                 
Current Liabilities of discontinued           465             503
operation                                                        
                                                                 
Total Current Liabilities                  19,612          18,606
                                                                 
Non-Current Liabilities                                          
                                                                 
Long-term loans                               140             132
                                                                 
Accrued severance pay                       2,330           2,316
                                                                 
Minority interests                              4               -
                                                                 
Total Non-Current Liabilities               2,474           2,448
                                                                 
Shareholders' Equity                       62,586          61,244
                                                                 
Total Liabilities and Shareholders'        84,672          82,298
Equity                                                           



END

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