Tucows Reports Continued Strong Results for the First Quarter of Fiscal 2007

Date : 05/10/2007 @ 4:55PM
Source : PR Newswire
Stock : Tucows (TCX)
Quote : 0.3101  -0.0299 (-8.79%) @ 3:10PM
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Tucows Reports Continued Strong Results for the First Quarter of Fiscal 2007

- Quarter Highlighted by Solid Financial Performance, Including Record Revenue, Record Adjusted Net Income and Continued Strong Cash Flow Generation -

TORONTO, May 10 /PRNewswire-FirstCall/ -- Tucows Inc. (AMEX:TCXAMEX:TSX:TC), a leading provider of Internet services to web hosting companies, ISPs and other service providers worldwide, today reported its financial results for the first quarter of fiscal 2007, ended March 31, 2007.

Highlights for the first quarter included: - A 16% year-over-year increase in net revenue to a record $17.8 million; - A 62% year-over-year increase in adjusted net income to a record $2.4 million; - Net income of $0.7 million; - Cash flow from operating activities of $1.2 million; and, - A 17% year-over-year increase in deferred revenue to a record $48.0 million.

"The first quarter of 2007 was highlighted by another solid financial performance," said Elliot Noss, President and Chief Executive Officer, Tucows Inc. "We continue to grow our business by using our wholesale channel to deliver Internet services like domain names and email that are critical to our service provider customers. As our business scales, the leverage in our business becomes more and more apparent. We expect to see continued growth as we move forward."

"The first quarter puts us on track to meet our announced target of $10-12 million in cash flow from operations for 2007," said Noss. "We continue to expect domain registration revenue to grow in the low double digits and remaining revenue to grow at higher rates. We expect that operating expenses will only increase at about half the rate of gross profit."

Summary Financial Results (Numbers in Thousands of US Dollars, Except Per Share Data) ------------------------------------------------------------------------- Three Months Three Months Ended Ended March 31, March 31, 2007 2006 ------------------------------------------------------------------------- Net Revenue 17,771 15,287 ------------------------------------------------------------------------- EBITDA 1,971 434 ------------------------------------------------------------------------- Adjusted Net Income 2,442 1,506 ------------------------------------------------------------------------- Net Income 750 (157) ------------------------------------------------------------------------- Net Income/Share 0.01 0.00 ------------------------------------------------------------------------- Cash Flow from Operations 1,165 1,834 -------------------------------------------------------------------------

Cash, short-term investments and restricted cash at the end of the first quarter of fiscal 2007 was $6.6 million compared to $7.3 million at the end of the fourth quarter of fiscal 2006 and $11.8 million at the end of the first quarter of fiscal 2006. The decrease compared to the end of the fourth quarter of fiscal 2006 is primarily the result of the use of $1.3 million for the repurchase of the Company's shares under its previously announced stock buyback program and the use of $1.2 million to purchase hardware to support the hosted email services business, which were partially offset by the generation of cash flow from operations of $1.2 million during the first quarter of fiscal 2007.

Net revenue for the first quarter of fiscal 2007 increased 16% to $17.8 million from $15.3 million for the first quarter of fiscal 2006. The increase was the result of growth across all areas of the business.

Summary of Revenue and Cost of Revenue (Numbers in Thousands of US Dollars) ------------------------------------------------------------------------- Cost of Revenue (excluding Revenue Network costs) ------------------------------------------------------------------------- Three Three Three Three Months Months Months Months Ended Ended Ended Ended March 31, March 31, March 31, March 31, 2007 2006 2007 2006 ------------------------------------------------------------------------- Domain Names, Excluding Domain Direct 11,901 10,667 8,782 7,675 ------------------------------------------------------------------------- Other Internet Services, Including Domain Direct 4,400 3,776 1,015 932 ------------------------------------------------------------------------- Sale of Domain Names 82 - - - ------------------------------------------------------------------------- Advertising and Other Revenue 1,388 844 52 - ------------------------------------------------------------------------- Total 17,771 15,287 9,849 8,607 -------------------------------------------------------------------------

Adjusted net income for the first quarter of fiscal 2007 increased to $2.4 million from $1.5 million for the corresponding quarter of last year. Net income for the first quarter of fiscal 2007 was $0.7 million, or $0.01 per share, compared with a net loss of $0.2 million, or $0.00 per share, for the first quarter of fiscal 2006. Included in net income and adjusted net income for the first quarter of fiscal 2007 is a gain on foreign exchange of $51,000 compared with a loss on foreign exchange of $88,000 for the corresponding quarter of fiscal 2006.

Deferred revenue at the end the first quarter of fiscal 2007 was $48.0 million, an increase of 17% from $41.1 million at the end of the first quarter of fiscal 2006 and an increase of 6% from $45.1 million at the end of the fourth quarter of fiscal 2006.

This release may contain forward-looking statements, relating to the Company's operations or to the environment in which it operates, which are based on Tucows Inc.'s operations, estimates, forecasts and projections. These statements are not guarantees of future performance and are subject to important risks, uncertainties and assumptions concerning future conditions that may ultimately prove to be inaccurate or differ materially from actual future events or results. A number of important factors could cause actual outcomes and results to differ materially from those expressed in these forward-looking statements. Consequently, investors should not place undue reliance on these forward-looking statements, which are based on Tucows Inc.'s current expectations, estimates, projections, beliefs and assumptions. These forward-looking statements speak only as of the date of this presentation and are based upon the information available to Tucows Inc. at this time. Tucows Inc. disclaims any intention or obligation to update or revise any forward-looking statements, whether as a result of new information, future events or otherwise.

Conference Call

Tucows will host a conference call today, Thursday, May 10, 2007, at 5:00 p.m. (ET) to discuss the Company's first quarter fiscal 2007 results. To access the conference call via the Internet go to http://about.tucows.com/, and click on "Investor Relations."

For those unable to join the conference call at the scheduled time, it will be archived for replay both by telephone and via the Internet beginning approximately one hour following completion of the call. To access the archived conference call by telephone, dial 1-877-289-8525 or 416-640-1917 and enter the pass code 21228036 followed by the pound key. The telephone replay will be available until Thursday, May 17, 2007, at midnight. To access the archived conference call via the Internet, go to http://about.tucows.com/ and click on "Investor Relations."

About Tucows

Tucows Inc. (AMEX:TCXAMEX:TSX:TC) provides Internet services and download libraries through a global distribution network of over 7,000 service providers. This distribution network primarily consists of web hosting companies, ISPs (Internet Service Providers) and other Internet related service companies. These companies use Tucows' provisioned services to offer solutions to their customers: enterprises, small and medium businesses and consumers. Tucows is an accredited registrar with ICANN (the Internet Corporation for Assigned Names and Numbers) and earns most of its revenue from domain name registration services plus hosted email, spam and virus protection, Blogware, website building tools, the Platypus Billing System and digital certificates. For more information, please visit: http://www.tucowsinc.com/.

TUCOWS is a registered trademark of Tucows Inc. or its subsidiaries. All other trademarks and service marks are the properties of their respective owners.

Tucows Inc.

Consolidated Balance Sheets (Dollar amounts in U.S. dollars) (unaudited)

March 31, December 31, 2007 2006 ------------- ------------- Assets

Current assets: Cash and cash equivalents $ 5,819,984 $ 6,256,392 Restricted cash 767,785 1,019,423 Accounts receivable 3,822,620 2,969,997 Prepaid expenses and deposits 3,121,863 2,394,627 Prepaid domain name registry and other Internet services fees, current portion 23,708,449 22,168,558 Deferred tax asset, current portion 1,000,000 1,000,000 ------------- ------------- Total current assets 38,240,701 35,808,997

Prepaid domain name registry and other Internet services fees, long-term portion 9,952,103 9,511,341 Property and equipment 6,740,768 5,647,532 Deferred tax asset, long-term portion 2,000,000 2,000,000 Intangible assets 18,286,331 18,554,436 Goodwill 12,184,867 12,094,817 Investment 353,737 353,737 Cash held in escrow - 694,579 ------------- ------------- Total assets $ 87,758,507 $ 84,665,439 ------------- ------------- ------------- -------------

Liabilities and Stockholders' Equity

Current liabilities: Accounts payable $ 3,221,473 $ 2,867,814 Accrued liabilities 2,999,362 2,567,012 Customer deposits 2,968,995 3,144,119 Deferred revenue, current portion 33,787,876 31,658,081 Accreditation fees payable, current portion 841,928 847,325 ------------- ------------- Total current liabilities 43,819,634 41,084,351

Deferred revenue, long-term portion 14,245,655 13,478,525 Accreditation fees payable, long-term portion 168,677 163,988 Promissory note payable 6,000,000 6,000,000 Deferred tax liability 5,396,000 5,396,000

Stockholders' equity: Preferred stock - no par value, 1,250,000 shares authorized; none issued and outstanding - - Common stock - no par value, 250,000,000 shares authorized; 74,713,234 shares issued and outstanding at March 31, 2007 and 75,978,502 shares issued and outstanding at December 31, 2006 15,282,470 15,395,381 Additional paid-in capital 49,309,088 50,359,906 Deficit (46,463,017) (47,212,712) ------------- ------------- Total stockholders' equity 18,128,541 18,542,575 ------------- ------------- Total liabilities and stockholders' equity $ 87,758,507 $ 84,665,439 ------------- -------------

Tucows Inc.

Consolidated Statements of Operations (Dollar amounts in U.S. dollars) (unaudited)

Three months ended March 31, 2007 2006 ------------- -------------

Net revenues $ 17,771,217 $ 15,287,120

Cost of revenues: Cost of revenues ((x)) 11,232,789 9,927,854 Depreciation of property and equipment 809,666 524,919 Amortization of intangible assets 63,532 38,540 ------------- ------------- Total cost of revenues 12,105,987 10,491,313 ------------- -------------

Gross profit 5,665,230 4,795,807

Operating expenses: Sales and marketing ((x)) 1,344,444 1,459,156 Technical operations and development ((x)) 1,812,279 2,320,716 General and administrative ((x)) 1,498,769 1,619,053 Depreciation of property and equipment 61,524 37,050 Amortization of intangible assets 233,301 93,293 ------------- ------------- Total operating expenses 4,950,317 5,529,268 ------------- -------------

Income (loss) from operations 714,913 (733,461)

Other income (expenses): Interest income (expense), net (41,649) 102,891 Other income, net 88,431 473,606 ------------- ------------- Total other income 46,782 576,497 ------------- -------------

Income before provision for income taxes 761,695 (156,964)

Provision for income taxes 12,000 -

------------- ------------- Net income (loss) for the period $ 749,695 $ (156,964) ------------- ------------- ------------- -------------

Basic earnings per share $ 0.01 $ (0.00) ------------- ------------- ------------- -------------

Shares used in computing basic earnings per common share 75,459,822 71,980,393 ------------- ------------- ------------- -------------

Diluted earnings per share $ 0.01 $ (0.00) ------------- ------------- ------------- -------------

Shares used in computing diluted earnings per common share 77,959,165 71,980,393 ------------- ------------- ------------- -------------

((x)) Stock-based compensation has been included in expenses as follows: Cost of revenues $ 2,500 $ 2,400 Sales and marketing $ 14,200 $ 17,400 Technical operations and development $ 20,100 $ 23,700 General and administrative $ 25,900 $ 26,700

Tucows Inc.

Consolidated Statements of Cash Flows (Dollar amounts in U.S. dollars) (unaudited)

Three months ended March 31, 2007 2006 ------------- -------------

Cash provided by (used in): Operating activities: Net income (loss) for the period $ 749,695 $ (156,964) Items not involving cash: Depreciation of property and equipment 871,190 561,969 Amortization of intangible assets 296,833 131,833 Unrealized change in the fair value of forward exchange contracts (216,789) 182,944 Stock-based compensation 62,700 70,200 Change in non-cash operating working capital: Interest receivable - 37,594 Accounts receivable (852,623) (1,827,642) Prepaid expenses and deposits (727,236) 3,413

Prepaid fees for domain name registry and other Internet services fees (1,980,653) (2,313,048) Accounts payable (408,137) 492,667 Accrued liabilities 649,139 1,327,080 Customer deposits (175,124) 147,834 Deferred revenue 2,896,925 3,044,520 Accreditation fees payable (708) 131,264 ------------- ------------- Cash provided by operating activities 1,165,212 1,833,664 ------------- -------------

Financing activities: Proceeds received on exercise of stock options 101,071 28,009 Repurchase of shares (1,327,500) - ------------- ------------- Cash (used in) provided by financing activities (1,226,429) 28,009 ------------- -------------

Investing activities: Cost of domain names acquired (28,728) - Additions to property and equipment (1,202,630) (886,279) Decrease in investment in short-term investments - 1,699,569 Decrease (increase) in restricted cash - being margin security against forward exchange contracts 251,638 (552,500) Acquisition of Hosted Messaging Assets, net of cash acquired (90,050) (6,583,454) (Increase) decrease in cash held in escrow 694,579 (1,766,504) ------------- ------------- Cash used in investing activities (375,191) (8,089,168) ------------- -------------

Decrease in cash and cash equivalents (436,408) (6,227,495)

Cash and cash equivalents, beginning of period 6,256,392 17,348,088 ------------- ------------- Cash and cash equivalents, end of period $ 5,819,984 $ 11,120,593 ------------- ------------- ------------- -------------

Supplemental cash flow information: Interest paid $ 105,000 $ -

Non-cash investing activity: Capital assets acquired during the period not yet paid for $ 1,146,066 $ - Dividend receivable $ 88,431 $ -

EBITDA and Adjusted Net Income

Tucows Inc.

Reconciliation of EBITDA and Adjusted Net Income (Dollar amounts in U.S. dollars) (unaudited)

Three months ended March 31, 2007 2006 ------------- -------------

Net income (loss) for the period $ 749,695 $ (156,964) Depreciation of property and equipment 871,190 561,969 Amortization of intangible assets 296,833 131,833 Interest income (expense), net 41,649 (102,891) Provision for income taxes 12,000 - ------------- ------------- EBITDA 1,971,367 433,947 ------------- -------------

Adjustments to EBITDA(1)

Change in prepaid fees for domain name registry and other Internet services fees (1,980,653) (2,313,048) Change in deferred revenue 2,896,925 3,044,520 Dividend income (88,431) - Transitional costs - 814,263 Other income - (473,606) Reversal of contingencies (357,500) - ------------- ------------- Subtotal Adjustments to EBITDA 470,341 1,072,129 ------------- -------------

Adjusted Net Income $ 2,441,708 $ 1,506,076 ------------- ------------- ------------- -------------

(1) Adjustments to EBITDA

We define Adjusted EBITDA as net income adjusted for depreciation, amortization, interest, taxes and further adjusted for certain cash and non-cash charges. For the three months ended March 31, 2006, we incurred $814,263 of transitional costs in connection with our acquisition of the Hosted Messaging assets of Critical Path. In addition, during the three months ended March 31, 2006, we received $473,606 in connection with settlements related to patents we acquired in the merger with Infonautics in 2001. The net amount of cash we collected for domain registrations and other Internet services paid for the full term at the time of activation and deferred, amounted to $916,272 for the three months ended March 31, 2007 compared to $2,896,925 for the three months ended March 31, 2006.

Note:

To assist financial statement users in their assessment of the Company's historical performance and to project its future earnings and cash flows, the Company has included earnings before interest, taxes, depreciation and amortization (EBITDA). EBITDA is presented because it is an important supplemental measure of performance frequently used by securities analysts, investors and other interested parties in the evaluation of companies. Other companies may calculate EBITDA differently. EBITDA is not a measurement of financial performance under generally accepted accounting principles (GAAP) and should not be considered as an alternative to cash flow from operating activities or as a measure of liquidity or an alternative to Net Income as indicators of operating performance or any other measures of performance derived in accordance with (GAAP). Because EBITDA is calculated before recurring cash charges, including interest expense and taxes, and is not adjusted for capital expenditures or other recurring cash requirements of the business, it should not be considered as a measure of discretionary cash available to invest in the growth of the business. See the Consolidated Statements of Cash Flows included in the attached financial statements. As a non-GAAP performance measure, EBITDA, has certain material limitations as follows:

- It does not include interest expense. Because the Company has borrowed money to finance some of its operations, interest is a necessary part of the Company's costs and ability to generate revenue. Therefore, any measure that excludes interest has material limitations; - It does not include depreciation and amortization expense. Because the Company must utilize capital assets in order to generate revenues, depreciation and amortization expense is a necessary and ongoing part of the Company's costs. Therefore, any measure that excludes depreciation and amortization expense has material limitations; and, - It does not include taxes. Because the payment of taxes is a necessary and ongoing part of the Company's operations, any measure that excludes taxes has material limitations.

Management compensates for these limitations by considering the economic effect of the excluded expense items independently as well as in connection with its analysis of net earnings.

Adjusted Net Income represents EBITDA plus the additional adjustments described in the table above. Adjusted Net Income is presented because it better represents ongoing business performance than EBITDA. The adjustments reflect the material amount of cash collected by the Company for domain registrations and other Internet services paid for the full term at the time of activation, with the revenue deferred, net of prepaid fees. In addition, adjusted Net Income reflects earnings and expenses considered as non-representative of ongoing business for the reasons specified below. Adjusted Net Income is one of the primary measures the Company uses for planning and budgeting purposes, incentive compensation and to monitor and evaluate Tucows' financial and operating results. Adjusted Net Income is not a measurement of financial performance under GAAP and should not be considered as an alternative to cash flow from operating activities or as a measure of liquidity or an alternative to net income as indicators of operating performance or any other measures of performance derived in accordance with generally accepted accounting principles. See the Consolidated Statements of Cash Flows included in the attached financial statements.

DATASOURCE: Tucows Inc.

CONTACT: Leona Hobbs, Director, Communications, Tucows Inc., (416)

538-5450,

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