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Friday 26 February, 2010

NXT PLC

Half Yearly Report

RNS Number : 7200H
NXT PLC
26 February 2010
 



26 February 2010

NXT plc

Half Yearly Report

NXT plc ('NXT', the 'Group' or the 'Company'), the provider of unique sound solutions, best known for its flat-panel loudspeaker technology, announces its Half Yearly Report for the six months to 31 December 2009.

 

Highlights

·   Half-year revenues £1.0 million, compared with £2.1 million (2008 included one-off Nissha Printing Co. Ltd exclusive licence fee of £1.2 million)

·    £1 million placing supported by licensing partner Nissha Printing and institutional investors

·    Post-tax loss of £0.75 million in challenging market, compared with £0.34 million profit

·    Total cash outflow contained at £0.4 million (£0.6 million)

·    Significant progress in flat-screen TV activities

·    Growth in portable speaker market

·    Company well placed to exploit promising touch screen and other markets in 2010

 

Peter Thoms, CEO, said "While the external commercial environment is still difficult we have good momentum across NXT haptic and BMR technologies. The success of the remaining six months will be dependent on the timing of signing new haptic licensees. The enthusiasm in the touch market coupled with the share placing puts NXT in a good position for the remainder of the calendar year 2010."

For additional information, please contact:

NXT plc: 

Peter Thoms, Chief Executive

+44 (0) 1223 597 840

Media enquiries:

Allerton Communications

+44 (0) 20 3137 2500

Peter Curtain 

 

 

 

Interim Management Report

 

The six months to 31 December 2009 proved challenging for NXT, with customers continuing to be risk-averse. Revenues for the period were £1.0 million compared with £2.1 million for the same period last year (which included the one-off licence fee of £1.2 million received from Nissha Printing Co. Ltd ("Nissha") for its bending wave haptics licence). NXT continues to tightly control its cost base, and expenditure net of R&D tax credits was level with last year. The post-tax loss for the period was £0.75 million (December 2008 - £0.34 million profit) whilst total cash outflow, reflecting improved control of debtors, was contained at £0.4 million (December 2008 - £0.6 million outflow).

 

Today's announcement of the placing of 7.5 million shares at 13 pence will raise £1.0 million (before expenses) and provides additional financial headroom which the Board regard as appropriately prudent in continuing difficult economic conditions. The shares were placed with Nissha, several institutions in London and the directors.

 

In the immediate future efforts are focused on signing licences and consulting agreements for NXT's bending wave haptics in order to grow applications across numerous touch screen formats. These, when combined with launches of innovative new loudspeaker products, are anticipated to drive royalty income in the second half of the financial year to 30 June 2010.

 

Operations

 

TouchSound has been introduced as the trademark that NXT will use for touch screens which also act as a loudspeaker. When required the screen may also be equipped with NXT haptic feedback, a tactile response directly from the screen.

 

The key milestone in the period under review was to prove the claim that NXT's technology could enable separate tactile feedback sensations at different locations when using a screen's multi-touch capabilities, and also that the technology was applicable to larger screens. At the Consumer Electronics Show ("CES") in January 2010, NXT exhibited the first tablet PC developed with Nissha to incorporate multi-touch haptic functionality on a resistive multi-touch screen. In addition NXT demonstrated a 15 inch infrared touch overlay screen from a Taiwanese company that functioned both as a loudspeaker and a touch screen with haptic feedback.

 

All of these developments involve NXT leveraging its world class understanding of bending wave physics. NXT scientists have developed a novel way of creating haptic feedback from touch screens and touch panels by differentiating the audio signal normally deployed in NXT's flat distributed mode loudspeakers. The audio signal is optimised to deliver tactile vibrations so that touch screens can be either tuned to simultaneously function as a loudspeaker or operate almost silently but with haptic feedback, depending on applications and customer requirements.

 

To further enhance the commercial applications, on 18 November 2009 NXT signed an agreement to license TouchSense haptics technology from Immersion Corporation. The agreement enables NXT and its licensees to also benefit from Immersion's touch feedback intellectual property for touch screen and touch panel applications. With access to Immersion's complementary technology NXT's plans to expand the licensee base in the upcoming months are further strengthened.

 

The application of TouchSound requires an NXT patented transducer - a distributed mode actuator ("DMA"), (piezo-ceramic transducer) for small screens or an electromechanical exciter for screens above seven inches. Working with Nissha the development of the DMA supply chain and its associated electronics is progressing and the electromechanical exciters are production ready.

 

In addition to the touch screen market NXT continues to focus resources on the flat TV and portable speaker markets.

 

Significant progress has been made in the TV market in the six months under review and we believe that more customers are planning to use NXT's Balanced Mode Radiator ("BMR") drive units to fit into the latest slim-form TVs. NXT and its licensee Shinhint are now engaged with the world's three leading TV Original Equipment Manufacturers ("OEMs"), all based in Taiwan. The range of XVT LCD TV models from VIZIO, using the original 10-watt BMR drivers, was well received and replacement models have begun to reach the market, with more to be announced. In addition, JVC's Xiview announced in June 2009 was the first model to incorporate the latest, even slimmer, 10-watt drive unit. Extensive development work continues to deliver smaller, cost competitive drive units for the popular sized TVs in the 26-inch to 37-inch range. Based on order books and commitments it is anticipated more than 10 new models will be launched in the first half of 2010, with a good mix of display sizes and brands.

 

The portable speaker market is one of the few consumer electronic markets which grew in 2009. NXT has introduced many new product designs and increased its distribution but buyers have either delayed orders or are placing smaller orders than expected. In the period NXT announced 20 new products and as a result of the Hong Kong, Mumbai and CES trade shows is now engaged with more than 10 new brands and distributors. In the upcoming six months there is evidence of a return of commitment to large promotional orders and an anticipated increase in revenues as new products come on stream.

 

NXT technology traditionally attracts innovative, creative applications and this year's CES proved to be a strong showcase for the possibilities open to developers. Having demonstrated the concept launch 12 months ago, Silicon Valley Global, the company behind Tunebug, launched its range of products using NXT's award winning SurfaceSound technology. Tunebug speakers are portable sound generators that connect to audio sources via a 3.5mm input or Bluetooth to transform numerous flat surfaces into loudspeakers. Tunebug Vibe is available now and Tunebug Shake is scheduled to launch in March 2010. Also at the show Hybra Advance Technology Inc exhibited and won a CES Innovation award for its on-ear headset utilising NXT's DMA, while Canadian wireless audio specialist Eleven Engineering was also an honouree for its BMR-equipped Cecille speaker system.

 

There is a continuous drive within NXT to increase the quality and functionality of NXT products. BMR technology is a hybrid drive unit designed to produce wide bandwidth, wide directivity audio from a single drive unit. As well as being used in flat TVs BMR drive units can already be found in quality audio products from Naim, Q Acoustics, Revo, and TEAC.

 

The world's automotive manufacturers have suffered during the recession and, as previously reported, this adversely impacted on NXT revenues. However, the last quarter's reported royalties are now back to pre-recession levels and new markets and new development programmes are in the pipeline. In the USA there is renewed interest in NXT technology and manufacturers are evaluating a demonstration vehicle from a tier one USA trim supplier. In Europe a BMR-equipped luxury vehicle will be announced at a 2010 motor show.

 

Strategy

 

NXT is continuing with its revenue model of licensing audio and tactile touch technology along with associated consulting. In the majority of cases a royalty is collected on the sale of the NXT-enabled product. The model is continually being adapted to enable NXT to participate in the supply chain for certain components where there is a benefit for the customer and NXT.

 

NXT plans to expand all sectors of the business; however the focus will be on growth markets or markets where NXT can achieve premium margins.

 

The touch screen market is an example of a fast developing sector where NXT can participate. For example, revenue from the touch sensor market is anticipated to grow 10 times faster than the display industry over the next six years. It is a fragmented market with over one hundred suppliers, but in 2008 Nissha, our licensee for small touch screens, was number one by volume and number three by value. The opportunity and the rapid growth can be illustrated by Nissha's actions. In 2008 it shipped approximately 50 million touch screens for portable gaming and mobile phones. In November 2009 Nissha announced a new factory which would bring its annual capacity to 213 million touch screens.

 

The market for larger touch screens is spread over a dozen touch technologies. In unit terms, screens over nine inches only account for 9 per cent of the total market, however they account for 54 per cent of total revenues. TouchSound is compatible with virtually all current touch technologies and the NXT team is targeting the major players in the large touch screen market.

 

To promote NXT going forward a redesigned website is being prepared to ensure the technology and applications are clearly presented in graphics, video and text. The current website already generates sales leads and recent enquiries have generated developments in diverse applications ranging from military to toys.

 

Below we are reporting on our key performance indicators. These are historic indicators for the Company and report on progress without restricting NXT's competitive advantage in the market. With a change in the mix of the business the Board will review the indicators over the next six months to ensure that they reflect the understanding of the Company's objectives and strategy.

 

Performance monitoring and financial review

 

Key performance criteria

 

As set out in our annual report, we monitor our performance implementing our strategy with reference to our five key performance indicators ("KPIs"). These KPIs are applied on a Group wide basis. The performance in the six months ended 31 December 2009 is set out in the table below, together with the comparative data for the six months to 31 December 2008.

 

Six months ended 31 December

2009

2008

Royalties (as a percentage of income)

39%

30%

Speaker volumes

4.4m

3.7m

Average royalty rates

$0.17

$0.26

Operating costs

£1.82m

£1.78m

Operating cash flows

(£0.3m)

(£0.6m)

 

Revenue

 

Revenue

2009

2008

Growth

$


$'000

$'000

%






Royalties

720

966

(25%)

Licences and consulting

949

2,225

(57%)

Total


1,669

3,191

(48%)






Exchange rate

1.66

1.52







£










Royalties

434

637

(32%)

Licences and consulting

573

1,469

(61%)

Total


1,007

2,106

(52%)

 

Royalty income has decreased 25 per cent compared to the same period last year. This was predominantly due to a lack of promotional activity. Historically we have seen three or four promotions in the period to December, which usually deliver significant volumes. With the slowdown in the economy there were no promotions in the period.

 

In December 2008 an exclusive licence deal was signed with Nissha, accounting for £1.2 million of the revenue in that period. Licensing has been progressing well in the six months to December 2009, although the late signing of the Immersion licence meant that some anticipated haptic licences were not signed within the period.

 

Speaker volumes increased to 4.4 million due to use in greetings cards, a high volume, low margin business. This has also driven down the average royalty rate to $0.17. We do not expect this to continue into 2010.

 

Cash management

 

The cash balance at 31 December 2009 was £206,000. Working capital is being closely monitored and costs are also being tightly controlled and are expected to remain stable for the next six months.

 

Detailed cash flows are maintained and reviewed by senior management on a regular basis. Whilst our conservative cash flow forecasts show that the Group can operate within its current cash resources and overdraft facility, it was considered prudent to raise a further £1 million by way of a placing of 7.5 million shares in order to strengthen the balance sheet.

 

Retained earnings

 

The retained loss for the six month period was £752,000, compared to a profit of £371,000 for the six months to December 2008.

 

Principal risks and uncertainties

 

There are a number of potential risks and uncertainties which could have a material impact on the Group's performance over the remaining six months of the financial year and could cause actual results to differ materially from expected and historical results.

 



The principal risks and uncertainties facing the business are:

 

·

going concern - the ongoing viability of the Group;

·

development by the Group of its existing technologies or development of new technologies may take longer than anticipated; and

·

the Group depends on key executives and personnel and cannot guarantee retention.

 

The success of the Group is materially dependent upon:

 

·

the successful exploitation of existing technologies and products and the development of new products by its licensees;

·

the generation of increased revenues by further exploitation of its existing technologies and through sales of licensed products by its licensees;

·

the successful commercialisation by the Group of its new technologies presently at the development stage;

·

the ability of the Group to identify market opportunities and invent, develop and commercialise new technologies and ensure that its licensees develop products appropriate for those markets; and

·

the Group continuing actively to license its technologies and those technologies licensed in from third parties.

 

The directors do not consider that the principal risks and uncertainties have changed since the publication of the annual report for the year ended 30 June 2009. A detailed explanation of the risks can be found on pages 18 and 19 of the annual report which is available at www.nxtsound.com.

 

Going concern

 

As stated in note 1 to the unaudited condensed consolidated interim financial information, the directors are satisfied that the Group has sufficient resources to continue in operation for the foreseeable future, a period of not less than 12 months from the date of this report. Accordingly they continue to adopt the going concern basis in preparing the condensed financial statements.

 



Future Outlook

 

While the external commercial environment is still difficult we have good momentum across NXT haptic and BMR technologies. The success of the remaining six months will be dependent on the timing of signing new haptic licensees.

 

The enthusiasm in the touch market coupled with the share placing puts NXT in a good position for the remainder of the calendar year 2010.

 

 

By order of the Board,

 

 

Signature

Signature



Peter Thoms

Kate Barnes

Chief Executive Officer

Finance Director

26 February 2010



Unaudited condensed consolidated income statement

For the six months ended 31 December 2009

 

Unaudited
Results
for the
six months
ended

Unaudited
results
for the
six months
ended

Audited
 accounts
for the year
ended

 

31 December
2009
£'000

31 December
2008
£'000

30 June
2009
£'000

Revenue

 

 

 

Continuing operations

1,007

2,106

3,363

Cost of sales

(42)

(45)

(89)

Net revenue

965

2,061

3,274

Other operating expenses

(1,820)

(1,781)

(3,994)

(Loss)/profit before financing income

(855)

280

(720)

Net financing income

-

3

23

(Loss)/profit on ordinary activities before taxation

(855)

283

(697)

Taxation

103

88

201

Retained (loss)/profit for the period

(752)

371

(496)

Basic and fully diluted (loss) /profit per share

(0.5)p

0.3p

(0.3)p

 

Unaudited condensed consolidated statement of comprehensive income

For the six months ended 31 December 2009

 

Unaudited
Results
for the
six months
ended

Unaudited
results
for the
six months
ended

Audited
 accounts
for the year
ended

 

31 December
2009
£'000

31 December
2008
£'000

30 June
2009
£'000

Retained (loss)/profit for the period

(752)

371

(496)

Exchange differences on translation of foreign operations

(12)

64

14

Total comprehensive income for the period

(764)

435

(482)


Unaudited condensed consolidated balance sheet

As at 31 December 2009

 

Unaudited
balance
sheet at
31 December
2009
£'000

Unaudited
balance
sheet at
31 December
2008
£'000

Audited
balance
sheet at
30 June
2009
£'000

Assets

 

 

 

Non-current assets

 

 

 

Property, plant and equipment

114

59

139

Other intangible assets

387

290

278

Long term debtors

41

50

41

 

542

399

458

Current assets

 

 

 

Trade and other receivables

970

2,389

1,172

Current tax recoverable

75

75

188

Cash and cash equivalents

206

173

599

 

1,251

2,637

1,959

 

 

 

 

Total assets

1,793

3,036

2,417

 

 

 

 

Equity and liabilities

 

 

 

Share capital

1,512

1,438

1,496

Deferred share capital

22,682

22,682

22,682

Share premium account

87,201

86,604

87,019

Shares to be issued

282

282

282

Stock option reserve

821

634

746

Retained earnings

(111,054)

(109,390)

(110,290)

 

1,444

2,250

1,935

 

 

 

 

Current liabilities

 

 

 

Trade and other payables

301

515

309

Short-term provisions

48

271

173

 

349

786

482

Total liabilities

349

786

482

 

 

 

 

Total equity and liabilities

1,793

3,036

2,417


Unaudited condensed consolidated statement of changes in equity

 

Share
capital
£'000

Deferred
share
capital
£'000

Share
premium
£'000

Shares
to be
issued
£'000

Stock
option
reserve
£'000

Retained
earnings
£'000

Total
equity
as at
31 December 2009
£'000

Total
equity
as at 31 December
2008
£'000

At 1 July

1,496

22,682

87,019

282

746

(110,290)

1,935

1,741

Retained profit/(loss)
for the financial period

-

-

-

-

-

(752)

(752)

371

Currency translation differences

-

-

-

-

-

(12)

(12)

64

Issue of shares
(net of expenses)

16

-

182

-

-

-

198

11

Stock option charge

-

-

-

-

75

-

75

63

At 31 December

1,512

22,682

87,201

282

821

(111,054)

1,444

2,250


Unaudited condensed consolidated cash flow statement

For the six months ended 31 December 2009

 

Unaudited
cash flow
for the
six months ended
31 December
2009
£'000

Unaudited
cash flow
for the
six months
ended
31 December
2008
£'000

Audited
cash flow
for the
 year ended
30 June
2009
£'000

Cash flows from operating activities




Profit/(loss) before taxation and interest

(855)

280

(720)

Adjustments for:




Depreciation, amortisation and impairment

52

31

65

Stock option charge

75

63

175

Foreign exchange translation

(12)

64

31


(740)

438

(449)

(Increase)/decrease in trade and other receivables

219

(1,310)

(84)

Increase/decrease in trade and other payables

(8)

84

(122)

Utilisation of provisions

(125)

(150)

(248)

Shares issued for non-cash consideration

-

11

47

Cash outflow from operations

(654)

(927)

(856)

Taxation received

199

188

188

Net cash outflow from operating activities

(455)

(739)

(668)

Cash flows from investing activities




Purchase of property, plant and equipment (Note A)

(136)

(36)

(138)

Sale of property, plant and equipment

-

-

-

Interest received

-

3

37

Interest paid

-

-

(14)

Net cash (used)/generated in investing activities

(136)

(33)

115

Cash flows from financing activities




Proceeds from the issue of share capital

198

-

437

Net cash raised in financing activities

198

-

437

Net (decrease)/increase in cash and cash equivalents

(393)

(772)

(346)

Cash and cash equivalents at the beginning of period (Note B)

599

945

945

Cash and cash equivalents at the end of period (Note B)

206

173

566

Notes to the cash flow statement

A. Property, plant and equipment

During the period the Group acquired property, plant and equipment of £136,000 by way of cash payment.

B. Cash and cash equivalents

All cash balances consist of cash on hand with banks or in a guaranteed fixed interest deposit account for a maximum of three months.

 


Notes to the unaudited condensed consolidated interim financial information

1. Basis of preparation and accounting policies

Basis of preparation

These condensed consolidated interim financial statements have been prepared in accordance with International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board. They do not include all of the information required for full annual financial statements, and should be read in conjunction with the consolidated financial statements of the Group for the year ended 30 June 2009, which is available at www.nxtsound.com . These interim financial statements have not been audited or reviewed.

The Group's business activities, together with the factors likely to affect its future development, performance and position are set out in the interim management report. The interim management report also includes a summary of the group's financial position and its cash flows.

The directors believe that the Group is well placed to manage its business risks successfully despite the current uncertain economic outlook.

Going concern

The Board has undertaken a recent and thorough review of the Group's forecasts and associated risks and sensitivities. The extent of this review reflects the uncertain economic outlook for the worldwide economy taken as a whole, as well as the specific financial circumstances of the Group at this time. The review has identified that the Group's cash flow forecasts are particularly sensitive to adverse changes in its working capital cycle (debtor days and creditor days) and the continuing ability of the Group to exploit the technology via licensing and consultancy. The Board has concluded that the risk of materially adverse changes in either of these areas is both unlikely and manageable.

Following this review, the Board has concluded that it has a reasonable expectation that the Group has adequate resources to continue in operational existence for the foreseeable future and for this reason the going concern basis continues to be adopted in preparing the financial statements.

The monthly performance of the business and its forecasts are being regularly reviewed in detail. Should there be an unforeseen and material adverse change in any of the key sensitivities impacting on the Group's forecasts, the Board would seek to mitigate the impact by adopting different operating and funding strategies.

In August 2009 an overdraft facility was agreed with the Group's bank. The Group has the ability to draw down the facility at any time. The directors have considered the Group's forecasts and projections, together with adjustments to reflect various outcomes arising from adverse trading conditions, and conclude that they indicate that the Group has sufficient funding to operate within the level of this facility. The facility has no fixed date for review and the directors are satisfied that the Group can operate within the terms of the facility and that no review will be triggered in the foreseeable future.

Nature of financial information

The financial information contained in this document does not constitute the Group's audited statutory accounts within the meaning of Section 435 of the Companies Act 2006. The financial information for the year ended 30 June 2009 has been extracted from the audited financial statements for that year on which the auditors gave an unqualified report and which did not contain a statement under Sections 498(2) or 237(3) of the Companies Act 2006. A copy of those financial statements has been filed with the Registrar of Companies.

Significant accounting policies

The accounting policies applied by the Group in these condensed consolidated interim financial statements are the same as those previously applied by the Group in its consolidated financial statements for the year ended 30 June 2009, except for those described below.

Changes in accounting policy

In the current financial year, the Group has adopted International Financial Reporting Standard 8 'Operating Segments' and International Accounting Standard 1 'Presentation of Financial Statements' (revised 2007).

IFRS 8 requires operating segments to be identified on the basis of internal reports about components of the Group that are regularly reviewed by the Chief Executive to allocate resources to the segments and to assess their performance. In contrast the predecessor standard (IAS 14 'Segmental Reporting') required the Group to identify two sets of segments (business and geographical), using a risks and rewards approach, with the Group's system of internal financial reporting to key management personnel only serving as the starting point for the identification of such segments. However, as the Group only has one business segment, and this is reflected in the internal financial reporting, there have been no changes made to note 3.

IAS 1 requires the presentation of a statement of comprehensive income as a primary statement. As such, a statement of comprehensive income has been included as a primary statement.

2. Earnings per share

Basic earnings per share has been calculated on the Group profit for the financial period and on the weighted average number of ordinary shares in issue for the relevant period, which in the six months to 31 December 2009 was 149,931,702 ordinary shares. Whilst unexercised share options in the Company would increase the weighted average number of potential shares in the period, due to the losses of the Group in the period they are not considered to be dilutive.



3. Segmental analysis

The Group operates in a single reportable business segment: the development and licensing of audio and touch technologies.

For management purposes, the Group is currently organised into four geographical areas - United Kingdom, Hong Kong, Japan and the US. These geographical segments are the basis on which the Group reports its primary segment information.

The Group's revenue originates in the UK. The customers are located in the following geographical areas:


Six months
to December
2009
£'000

Six months
to December
2008
 £'000

UK

49

40

Rest of Europe

62

90

Asia Pacific

704

1,816

USA and Canada

192

160

Total revenue

1,007

2,106

 

Six months to December 2009






£'000

UK

HK

Japan

US

Total

Net revenue

965

-

-

-

965

Costs

(1,181)

(397)

(82)

(160)

(1,820)

(Loss)

(216)

(397)

(82)

(160)

(855)

Interest income

 

 

 

 

-

Loss before tax

 

 

 

 

(855)

Tax

 

 

 

 

103

Profit for the period attributable
to equity shareholders

 

 

 

 

(752)

Depreciation and amortisation

40

6

-

6

52

Assets

1,563

182

19

29

1,793

Liabilities

333

6

-

10

349

 

Six months to December 2008






£'000

UK

HK

Japan

US

Total

Net profit

2,061

-

-

-

2,061

Costs

(1,203)

(364)

(82)

(132)

(1,781)

Profit/(loss)

858

(364)

(82)

(132)

280

Interest income

 

 

 

 

3

Profit before tax

 

 

 

 

283

Tax

 

 

 

 

88

Profit for the period attributable
to equity shareholders

 

 

 

 

371

Depreciation and amortisation

19

6

-

6

31

Assets

2,873

132

13

18

3,036

Liabilities

770

4

-

12

786

 

Year to June 2009

£'000

UK

HK

Japan

US

Total

Net revenue

3,363

-

-

-

3,363

Costs

(3,112)

(632)

(177)

(162)

(4,083)

Loss

251

(632)

(177)

(162)

(720)

Interest income

 

 

 

 

23

Loss before tax

 

 

 

 

(697)

Tax

 

 

 

 

201

Loss for the year attributable
to equity shareholders

 

 

 

 

(496)

Depreciation and amortisation

29

22

-

14

65

Assets

2,302

78

14

23

2,417

Liabilities

467

5

-

10

482

 

The results above exclude management recharges.

Capital Additions: In 2009 there were £1,000 of capital additions in Hong Kong and £135,000 of capital additions in the UK. In 2008 there were £13,000 of capital additions in Hong Kong and £23,000 of capital additions in the US.

4. Tax

The Tax rebate of £75,000 relating to Research and Development activities has been recognised for the six month period, representing the best estimate of the amount refundable.   In addition to this the Group received a further £28,000 relating to prior period tax claims.

5. Dividends

The directors do not recommend the payment of an interim dividend.

6. Property, plant and equipment

During the period, the Group purchased a licence from Immersion Corp. Inc. The licence is being amortised over three years, being the initial licence period. The licence will be reviewed every six months for impairment.

7. Share Capital

Share capital as at 31 December 2009 was £1.5 million. During the period, the Group issued the following:

·

171,644 shares for 8.58p and 50,000 shares for 6.29p arising from the exercise of shares options held under the NXT 2000 Supplementary Share Option Scheme.

·

1,285,714 shares for cash at 15.5p to raise funds for the purchase of a licence from Immersion Corp. Inc.

 

The total number of shares in issue at 31 December 2009 was 151,138,594.

8. Post balance sheet event

On 26 February 2010 the Company placed 7.5 million shares at 13 pence raising £1.0 million (before expenses). The placing provides additional financial headroom which the Board regards as appropriately prudent in continuing difficult economic conditions. The shares were placed with Nissha, several institutions in London and the directors.

9. Statement of Directors' Responsibilities

We confirm to the best of our knowledge:

 

(a)

the condensed set of financial statements has been prepared in accordance with IAS 34 'Interim Financial reporting';

(b)

the interim management report includes a fair review of the information required by DTR 4.2.7R (indication of important events during the first six months and description of principal risks and uncertainties for the remaining six months of the year); and

(c)

the interim management report includes a fair review of the information required by DTR 4.2.8R (disclosure of related parties' transactions and changes therein).

 

By order of the Board,

Peter Y Thoms
Chief Executive Officer

Kate V Barnes
Finance Director

10. Availability of Interim Statements

NXT will not be sending hard copies of these Interim Financial Statements to individual shareholders. They will be available on the Company's website, www.nxtsound.com. However, if you would like to receive a hard copy, please put your request in writing to NXT plc, Regus House, 1010 Cambourne Business Park, Cambourne, Cambridgeshire, CB23 6DP.


 


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