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Wednesday 25 October, 2006

Ceva Inc

3rd Quarter Results


            CEVA Inc. Reports Third Quarter 2006 Financial Results 
 
   GAAP Net Income and Non-GAAP Operating Profit Reported for the Quarter; 
   Continued Progress Towards Sustained Profitability and Demand for CEVA's 
                                 Technologies 
 
    SAN JOSE, Calif., Oct. 25 / -- CEVA, Inc. (Nasdaq: CEVA; LSE: CVA), the 
leading licensor of digital signal processor (DSP) cores, multimedia and storage 
platforms to the semiconductor industry, today announced financial results for 
the thirdd quarter ended September 30,2006.   
    (Logo:  http://www.newscom.com/cgi-bin/prnh/20051010/CEVALOGO ) 
    Total revenue for the third quarter of 2006 was $7.9 million, a decrease 
of 6% compared to $8.4 million for the third quarter of 2005. Licensing 
revenue for the third quarter of 2006 was $5.5 million, a decrease of 4% 
compared to $5.7 million for the third quarter of 2005. Royalty revenue for 
the third quarter of 2006 was $1.4 million, a decrease of 7% compared to $1.5 
million for the third quarter of 2005. Revenue from services was $1.0 million 
for the third quarter of 2006, a decrease of 17% compared to $1.2 million for 
the third quarter of 2005. 
    Net income for the third quarter of 2006 was $0.3 million, compared to net 
loss of $0.5 million for the third quarter of 2005. Net income per share for 
the third quarter of 2006 was $0.02 per share compared to net loss of $0.03 
per share for the third quarter of 2005. Net loss for the third quarter of 
2005 did not reflect the quarterly equity-based compensation expense under 
Statement of Financial Accounting Standards No. 123R, "Share Based Payments" 
that is required to be expensed for periods commencing after January 1, 2006. 
    In the third quarter of 2006, the Company recognized an equity-based 
compensation expense of $0.5 million pursuant to the adoption of SFAS 123R. 
Non-GAAP net income and net income per share for the third quarter of 2006, 
excluding the equity-based compensation expense, was $0.9 million and $0.04, 
respectively. Non-GAAP net loss and non-GAAP net loss per share for the third 
quarter of 2005, excluding the effect of a reorganization and severance charge 
of $1.7 million associated with leased facility requirements and a gain of 
$1.5 million related to the disposal of an investment, would have been $0.4 
million and $0.02, respectively.   
    In the third quarter of 2006, ten new license agreements were signed, 
bringing the total to twenty-six new license agreements signed in the first 
nine months of 2006. Of the ten new license agreements, seven were for CEVA 
DSP cores and platforms, two for CEVA SATA technology and one for CEVA 
Bluetooth technology. Customer target applications for these licenses are 
wireless, MobileTV, VoIP for optical networks and enterprise networking 
equipment. Geographically, one license agreement was signed in the United 
States, four in Europe and five in the Asia Pacific region, including Japan.  
    "The third quarter of 2006 was a successful quarter in terms of our growth 
strategy to drive new technologies into emerging markets," said Gideon 
Wertheizer, Chief Executive Officer of CEVA. "We secured a design win in the 
mobile WiMAX market with our newest DSP core, the CEVA-X1641 and positioned 
ourselves in the PON (Passive Optical Networks) network market with a design 
win for our VoIP (Voice over IP) platform at Kawasaki Microelectronics. We are 
also happy with the continued momentum of our DSP and Video technologies in 
the growing markets of MobileTV, SmartPhones and Ultra Low Cost (ULC) 
handsets." 
    Yaniv Arieli, Chief Financial Officer of CEVA, stated:  "Despite a 
traditionally challenging third quarter in terms of licensing revenue due to 
the summer vacation season, we managed to achieve significant milestones with 
regards to reaching our profitability goals. The last time CEVA reported Non-
GAAP positive operating income was six quarters ago, in the first quarter of 
2005. We continue to monitor our expenses closely and put more emphasis on top 
line growth. Our balance sheet continues to be robust with positive overall 
cash flow of $0.2 million for the third quarter of 2006 and as of September 
30, 2006, our total cash, investments, deposits and cash equivalents totaled 
$63.8 million." 
 
    CEVA Conference Call  
    On October 25, 2006, CEVA's management will conduct a conference call at 
8:30 a.m. Eastern Time / 1:30 p.m. London time, to discuss the company's 
operating performance for the quarter. The conference call will be available 
via the following dial-in numbers:  
 
    -- US Participants:  Dial 1-888-694-4641 (CEVA reference number # 7985458) 
    -- UK/Rest of World:  Dial +44-800-032-3836 (CEVA reference number #         
       7985458) 
 
    The conference call also will be available live via the Internet by 
accessing the CEVA web site at www.ceva-dsp.com . Please go to the web site at 
least fifteen minutes prior to the call to register, download and install any 
necessary audio software.  
    For those who cannot access the live broadcast, a replay will be available 
by dialing 1-877-519-4471 (passcode: 7985458) for US domestic callers and  
+44-800-169-3875 (passcode: 7985458) for international callers from two hours 
after the end of the call until 11:59 p.m. (Eastern Time) on November 1, 2006. 
The replay will also be available at CEVA's web site at www.ceva-dsp.com . 
 
    About CEVA, Inc.  
    Headquartered in San Jose, Calif., CEVA is the leading licensor of digital 
signal processor (DSP) cores, multimedia and storage platforms to the 
semiconductor industry. CEVA licenses a family of programmable DSP cores, 
associated SoC system platforms and a portfolio of application platforms, 
including multimedia, audio, Voice over Packet (VoP), Serial Attached SCSI 
(SAS) and Serial ATA (SATA). In 2005, CEVA's IP was shipped in over 130 
million devices. For more information visit www.ceva-dsp.com . 
 
    Forward-Looking Statements 
    This press release contains forward-looking statements that involve risks 
and uncertainties, as well as assumptions that if they materialize or prove 
incorrect, could cause the results of CEVA to differ materially from those 
expressed or implied by such forward-looking statements and assumptions. All 
statements other than statements of historical fact are statements that could 
be deemed forward-looking statements, including Mr. Wertheizer's statements 
about the positive implications of the new design wins and the continued 
momentum of CEVA's DSP and Video technologies in the growing markets of 
MobileTV, SmartPhones and Ultra Low Cost (ULC) handsets.  Additional forward-
looking statements include Mr. Arieli's statements about achieving significant 
milestones with regards to reaching the Company's profitability goals, 
monitoring the Company's expenses and putting more emphasis on top line 
growth. The risks, uncertainties and assumptions include:  the ability of the 
CEVA-X line of products to continue to be a strong growth driver for the 
Company; intense competition within, and challenging period of growth 
experienced by, the industry in which the Company competes; failure of the 
market for the Company's technology to develop as expected, especially in the 
case of newly introduced or planned to be introduced technologies; the 
Company's ability to timely and successfully develop and introduce new 
technologies and penetrate new markets; the Company's reliance on revenue 
derived from a limited number of licensees; the Company's ability to 
capitalize on the lucrative personal multimedia player market; the Company's 
ability to realize cost savings from the GPS divestment; the Company's ability 
to continue its cost saving measures, and other risks relating to the 
Company's business, including, but not limited to, those that are described 
from time to time in the Company's Securities and Exchange Commission filings, 
including but not limited to its Annual Report on Form 10-K for the fiscal 
year ended December 31, 2005, and its quarterly reports filed after the Form 
10-K.  CEVA assumes no obligation to update any forward-looking statements or 
information, which speak as of their respective dates. 
 
 
                       CEVA, INC. AND ITS SUBSIDIARIES 
         CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - U.S. GAAP 
               U.S. dollars in thousands, except per share data 
 
 
                                  Quarter ended           Nine Months ended           
                                  September 30,             September 30,             
                                 2006        2005        2006           2005  
                               Unaudited   Unaudited   Unaudited     Unaudited    
    Revenues:                                                             
                                                   
     Licensing and royalties   $6,938      $7,169    $21,553         $24,235          
     Other revenue                955       1,217      2,886           3,720  
                                                                          
    Total revenues              7,893       8,386     24,439          27,955  
                                                                          
    Cost of revenues              992       1,003      3,022           3,412  
                                                                          
    Gross profit                6,901       7,383     21,417          24,543  
                                                                          
    Operating expenses:                                                   
     Research and               4,270       5,036     14,159          15,477  
      development, net                                                      
     Sales and marketing        1,414       1,619      4,791           4,855  
     General and                1,577       1,399      4,535           4,481  
      administrative                                                        
     Amortization of               42         191        373             632  
      intangible assets                                                     
     Reorganization and             -       1,650          -           3,307  
      severance charge                                                      
     Impairment of assets           -                      -             510  
                                                                          
    Total operating expenses    7,303       9,895     23,858          29,262  
                                                                          
    Operating loss               (402)     (2,512)    (2,441)         (4,719) 
    Interest and other            778        1982      1,949           2,760  
     income, net                                                           
                                                                          
    Income (loss) before          376        (530)      (492)         (1,959) 
     taxes on income                                                       
    Taxes on income                35           -        185             160  
                                                                          
    Net income (loss)             341        (530)      (677)         (2,119) 
                                                                          
                                                                          
    Basic and diluted net                                                 
     income (loss) per share    $0.02      $(0.03)    $(0.04)         $(0.11) 
                                                                          
     Weighted-average number                                               
      of Common Stock used in                                               
      computation of net                                                    
      income (loss) per share                                               
      (in thousands):                                                       
     Basic                     19,239      18,875     19,150          18,768  
     Diluted                   19,324      18,875     19,150          18,768  
 
 
                       CEVA, INC. AND ITS SUBSIDIARIES 
           Non-GAAP CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS 
               U.S. dollars in thousands, except per share data 
 
 
                                         Quarter ended      Nine Months ended    
                                         September 30,        September 30,      
                                        2006       2005      2006       2005  
                                    Unaudited  Unaudited  Unaudited  Unaudited 
                                         
    Revenues:                                                             
     Licensing and royalties         $6,938     $7,169    $21,553    $24,235  
     Other revenue                      955      1,217      2,886      3,720  
                                                                          
    Total revenues                    7,893      8,386     24,439     27,955  
                                                                          
    Cost of revenues                    978      1,003      2,984      3,412  
                                                                          
    Gross profit                      6,915      7,383     21,455     24,543  
                                                                          
    Operating expenses:                                                   
     Research and                     4,100      5,036     13,636     15,477  
      development, net                                                      
     Sales and marketing              1,336      1,619      4,533      4,855  
     General and                      1,328      1,399      3,693      4,481  
      administrative                                                        
     Amortization of                     42        191        373        632  
      intangible assets                                                     
     Total operating expenses         6,806      8,245     22,235     25,445  
                                                                          
    Operating income (loss)             109       (862)      (780)      (902) 
    Interest and other                  778        475      1,892      1,253  
     income, net                                                           
                                                                          
    Income (loss) before                887       (387)     1,112        351  
     taxes on income                                                       
    Taxes on income                      35          -        185        160  
                                                                          
    Net income (loss)                   852       (387)       927        191  
                                                                          
    Non-GAAP basic and                                                    
     diluted net income (loss)                                             
     per share                         $0.04     $(0.02)     $0.05      $0.01  
                                                                          
     Weighted-average number                                               
      of Common Stock used in                                               
      computation of non-GAAP                                               
      net income (loss) per                                                 
      share (in thousands):                                                 
     Basic                           19,239     18,875     19,150     18,768  
     Diluted                         19,324     18,875     19,350     19,067 
 
 
    The above non-GAAP condensed consolidated statements of operations have 
been adjusted to exclude the following items to U.S. GAAP reported net income 
(loss): 
                                                                                      
                                       Quarter ended        Nine Months ended         
                                       September 30,          September 30,           
                                       2006      2005        2006       2005          
                                    Unaudited  Unaudited  Unaudited  Unaudited        
     
    Reported net income (loss)            341     (530)       (677)   (2,119)         
     per U.S. GAAP                                                         
          Adjustments                                                       
    Equity based compensation              14        -          38         -  
     expense included in cost                                              
     of revenue                                                            
    Equity based compensation             170        -         523         -  
     expense included in                                                   
     research and development                                              
     expenses                                                              
    Equity based compensation              78        -         258         -  
     expense included in sales                                             
     and marketing expenses                                                
    Equity based compensation             249        -         842         -  
     expense included in                                                   
     general and administrative                                            
     expenses                                                              
    Interest and other income,              -   (1,507)        (57)   (1,507) 
     net (1)                                                              
    Reorganization and                      -    1,650           -     3,307  
     severance charge (2)                                                  
    Impairment of assets (2)                -        -           -       510  
    Non-GAAP net income (loss)            852     (387)        927       191  
 
    (1) Results for the three and nine months of 2005 included a gain of $1.5  
        million reported in interest and other income related to the disposal  
        of an investment. Results for the nine months of 2006 included a gain  
        of $0.1 million reported in interest and other income related to the  
        disposal of an investment  
 
    (2) Results for the three and nine months ended September 30, 2005  
        included a reorganization and severance charge of $1.7 million and  
        $3.3 million, respectively, associated with leased facility  
        requirements. Results for the nine months ended September 30, 2005  
        also included a one-time impairment charge of $0.5 million principally  
        arising from the Company's decision to cease the CEVA Bluetooth  
        technology line. This $0.5 million was comprised of the remaining  
        intangibles attributed to the Bluetooth technology of $0.4 million and  
        a $0.1 million charge related to the impairment of other redundant  
        assets.  
 
    These adjustments reconcile the Company's reported results of operations 
to the NON-GAAP results of operations.  The Company believes that presentation 
of net income (loss) and net income (loss) per share, excluding non-cash 
equity-based compensation, gains related to the disposal of investments, the 
reorganization and severance charge and the impairment charge, provides 
meaningful supplemental information to investors as such a presentation allows 
investors to better understand the underlying business trend of the Company 
and how the expenses associated with the adoption of SFAS 123R are reflected 
in the Company's statements of operations.  The Company also believes that the 
NON-GAAP presentation of excluding the equity-based compensation expense from 
its financial results for the first nine months of 2006 in comparison to its 
financial results for the first nine months of 2005 facilitates comparison of 
operating results across reporting periods since the Company's financial 
results for the first nine months of 2005 would not have included equity-based 
compensation expense.  The Company uses these NON-GAAP measures when 
evaluating its financial results as well as for internal planning and 
budgeting purposes.  These NON-GAAP financial measures are used in addition to 
and in conjunction with results presented in accordance with GAAP, and are 
intended to provide additional insight into the Company's operations that, 
when viewed with its GAAP results and the accompanying reconciliations to 
corresponding GAAP financial measures, offer a more complete understanding of 
factors and trends affecting the Company's business.  These NON-GAAP measures 
should not be viewed as a substitute for the Company's reported GAAP results, 
and may be different than the NON-GAAP measures used by other companies. 
 
 
                       CEVA, INC. AND ITS SUBSIDIARIES 
                    CONDENSED CONSOLIDATED BALANCE SHEETS 
                          U.S. Dollars in Thousands 
                                        
 
                                                   September 30,  December 31,    
                                                       2006          2005  
                                                     Unaudited      Audited    
        ASSETS                                                                
    Current assets:                                                       
     Cash and cash equivalents                         $36,509       $35,111  
     Marketable securities and bank                                        
      deposits                                          27,259        26,509  
     Trade receivables, net                              7,091         6,159  
     Deferred tax assets                                   571           600  
     Prepaid expenses                                      601         1,040  
     Other current assets                                1,654         1,042  
              Total current assets                      73,685        70,461  
     Long-term investments:                                                
     Severance pay fund                                  2,332         1,912  
     Deferred tax assets                                   434           292  
     Property and equipment, net                         1,883         3,226  
     Investment                                          4,233             -  
     Goodwill                                           36,498        38,398  
     Other intangible assets, net                          242         1,460  
              Total assets                            $119,307      $115,749  
 
 
        LIABILITIES AND STOCKHOLDERS' EQUITY                                          
    Current liabilities:                                                  
     Trade payables                                       $638          $548  
     Accrued expenses and other payables                 8,629         7,778  
     Taxes payable                                         331           442  
     Deferred revenues                                     589           453  
              Total current liabilities                 10,187         9,221  
                                                                          
     Accrued severance pay                               2,491         2,100  
     Accrued liabilities                                 1,829         2,195  
                                                                          
              Total liabilities                         14,507        13,516  
                                                                          
    Stockholders' equity:                                                 
    Common Stock:                                           19            19  
    Additional paid in-capital                         142,062       138,818  
    Accumulated deficit                                (37,281)      (36,604) 
              Total stockholders' equity               104,800       102,233  
              Total liabilities and                                                 
               stockholders' equity                   $119,307      $115,749 
 
 
SOURCE  CEVA, Inc. 
    -0-                             10/25/2006 
    /CONTACT:  Yaniv Arieli, CFO, +1-408-514-2941, or  
yaniv.arieli@ceva-dsp.com, or Richard Kingston, +1-408-514-2976, or 
richard.kingston@ceva-dsp.com, both of CEVA, Inc./ 
    /Photo:  NewsCom:  http://www.newscom.com/cgi-bin/prnh/20051010/CEVALOGO 
            AP Archive:  http://photoarchive.ap.org 
            PRN Photo Desk photodesk@prnewswire.com/ 
    /Web site:  http://www.ceva-dsp.com/ 
    (CEVA) 
 





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