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Tuesday 25 May, 2010

Endace Limited

Final Results

RNS Number : 4646M
Endace Limited
25 May 2010
 



 

 

 

FOR IMMEDIATE RELEASE

25 May 2010

 

 

ENDACE LIMITED

 

FULL YEAR RESULTS FOR THE YEAR

ENDED 31 MARCH 2010

 

Endace Limited (LSE/AIM: EDA, "Endace" or "the Company"), a world leader in network monitoring solutions, announces full year results for the year ended 31 March 2010.

 

Highlights

 

·      Year of continued development of the business

 

·      Launch of products in Cyber Security market, which holds significant opportunity for Endace

 

·      Good progress in penetration of financial services analytics sector

 

·      Systems sales overtook DAG card sales, demonstrating successful progression of products up the value chain

 

·      Modest sales growth to US$31.0 million achieved in difficult trading conditions

 

·      Costs contained, despite strong NZ dollar

 

·      Increased investment in R&D

 

·     After taking into account a $1.2 million provision for an overdue receivable, profit before tax was US$379,000, before share options       

 

·      The sales pipeline is the strongest we have ever seen

 

Endace Chairman, Ian Graham, commented:

 

"The year to 31 March 2010 was a one of continued development of our business, with significant progress in penetrating both the financial services analytics sector and the Cyber Security market. It has also been a challenging year for us, with our sales growing more slowly than we had hoped as our customers coped with the effects of the worldwide recession.

 

"While there still remains considerable uncertainty in the world economy, we continue to experience increasing interest and demand for our products and solutions to protect critical infrastructure. I look forward to Endace making further progress this year and have great confidence in our prospects."

 

Ends

 

CONTACTS:

 

Endace Limited

Mike Riley, CEO

+44 20 7067 0700

Neil Hopkins, Group Finance Director

+44 20 7067 0700

 

Weber Shandwick Financial

Nick Oborne / Stephanie Badjonat

+44 20 7067 0700

 

Panmure Gordon

Edward Farmer

+44 20 7459 3600

 

 

About Endace

 

For organisations that rely on their IP networks to do business, Endace provides high performance traffic analysis, latency measurement, network security and application acceleration solutions that capture, inspect and report on every single data packet. Our product portfolio includes high-speed packet capture technology, open development environments, multi-function network monitoring appliances and a comprehensive range of powerful yet intuitive management, measurement, alerting and analysis applications. We enable our customers to be confident in their service performance, traffic monitoring, information security, and regulatory compliance. Based in Auckland, New Zealand, Endace also has offices in the UK, USA and Singapore. Quoted on AIM, the stock code is LSE: EDA. For further information: http://www.endace.com

 

Endace, the Endace logo, DAG and NinjaProbe are trademarks or registered trademarks in New Zealand or other countries of Endace Technology Limited.  All other trademarks may be the property of their respective holders.

 

 

 

CHAIRMAN'S STATEMENT

 

Introduction

 

The year to 31 March 2010 was a one of continued development of our business, with significant progress in penetrating both the financial services analytics sector and the Cyber Security market. It has also been a challenging year for us, with our sales growing more slowly than we had hoped as our customers coped with the effects of the worldwide recession.

 

We believe the Cyber Security market for the protection of critical infrastructure holds very significant opportunity for Endace. During the year we made significant progress in the development of our Cyber Security solutions, and we launched our products into this market in March 2010. Across Government, telecommunications, internet and mobile service providers, the threats associated with malicious Cyber Security attacks are becoming increasingly a matter for international concern. Recent repeated attempts to cause severe damage to critical infrastructure are leading to heightened focus on accurate detection and forensics technologies. This is a substantial new market for our products.

 

Our analytics products are being well received in electronic trading environments, and we were pleased to see a rapid recovery in this sector during the year.

 

We achieved rapid growth in sales of systems based on our cards and, as a result, sales of systems surpassed the sale of cards for the first time. This is an important milestone in our development.

 

Towards the end of the year three large contracts, budgeted for March 2010, were deferred into the current year as customers took longer to finalise capital expenditure commitments. While it was disappointing to experience these delays, we remain confident that these contracts will be secured in the current year, and I am pleased to report that our pipeline of opportunities is the strongest we have seen.    

 

At the beginning of the year we reduced our cost base through staff restructuring and relocation of the Corporate marketing function from the United States to New Zealand. We have maintained a close focus on cost control but have continued to invest in business infrastructure and the creation of IP. Our current priority is to increase our sales team in the field.   

 

Results and Finance

 

Revenues for the year ended 31 March 2010 were $31 million (2009: US$30.4 million) with systems sales increasing by 72.8% and representing 45.2% of total revenue. Profit before tax and a share option charge of $746,000 was US$379,000 (2009: US$5.2 million), after taking account of a $1.2m provision for a significant receivable. This provision is discussed further in the Finance Director's report.

 

We ended the year with cash balances of US$1.7 million.

 

Board

 

On 22 February 2010 Mark Giles was appointed to the board as an Independent Non Executive Director. Mark is currently Chairperson of First Mobile New Zealand, and has previously held senior management positions at IBM and New Zealand Board positions at Alcatel and Vodafone. Mark is resident in New Zealand and brings highly relevant telecoms industry and general management skills and experience to the Endace Board.

 

Outlook

 

While there still remains considerable uncertainty in the world economy, we continue to experience increasing interest and demand for our products and solutions to protect critical infrastructure. I look forward to Endace making further progress this year and have great confidence in our prospects.

 

Annual General Meeting

 

The Annual General Meeting of the Company will be held at the offices of the company's UK subsidiary, Endace Europe Limited, Davidson House, Forbury Square, Reading, Berkshire, RG1 3EU on Wednesday 28 July 2010 at 9.30am.

 

 

 

Ian Graham

Chairman

25 May 2010

 

 

 

CHIEF EXECUTIVE OFFICER'S REPORT

 

 

Introduction

 

Despite difficult market conditions we made good progress overall towards the achievement of our long term objectives.

 

For the first time, systems sales exceeded DAG card sales, which is an important indicator for the company as it demonstrates successful progression of our products up the value chain. This year also saw us win our largest ever single contract, with a US based financial institution, and a good number of wins against key competitors. The typical deal size increased substantially during the year.

 

We maintained tight controls over costs and cash, focusing on essential capital expenditure to continue the successful development of our systems. We also undertook an important internal reorganisation and recruited a number of key individuals to strengthen the operational foundations for the growth we see ahead of us.

 

Strategy for Growth

 

While remaining consistent with our previous approach, our strategy for growth has evolved during the year.  We are seeing increasing opportunity in the market for Cyber Security solutions. There is strong demand for these in the Government, Financial, and Telecommunications sectors which we already serve and they also open up new sectors for us where there is critical infrastructure which needs to be protected.       

 

Our increasing focus on Cyber Security solutions will accelerate the evolution of our sales from DAG cards to more complete system solutions. Systems sales generate significantly increased revenue and contribution per monitored point, albeit at a lower margin than DAG cards, and the systems market opportunity is significantly larger.     

 

We shall continue to develop and market our traditional product base and are confident that this strategy positions us well to address near term opportunities arising from current markets and to benefit from longer term strategic investment into new markets.

 

Markets

 

Customers were substantially more cautious about their investment decisions and more financially demanding of their suppliers, which affected the time to completion as they took longer to finalise capex decisions.

 

The Financial Services market showed renewed strength in the USA, particularly in Chicago and New York, but less so in EMEA, reflecting the USA's status as the global decision-making hub. Having won major accounts with 7Ticks, Trading Technology and RealTick, Endace established itself as the industry standard analytics platform in the high-frequency trading market place.

 

In the Cyber Security market, Europe and Asia showed most progress, with both India and the Baltic states generating significant business. We have a clear technology advantage in this marketplace and are competing and gaining market share from our competitors, many of whom are much larger than Endace,

 

The telecommunications service provider market in the USA was profitable for Endace with some carriers making extensive investments.

 

Product Portfolio

 

Significant investment was made during the year into our systems, ensuring that our capabilities continue to exceed those of our competitors. We shall continue to invest in areas of product development in order to retain our competitive advantage and exploit emerging opportunities. In particular, investments planned this year will further improve the performance and flexibility of our probes, enhance our analytics and latency measurement capabilities, building on our core DAG technology.

 

In February 2010 we announced our DAG 9.2X2, the world's first two-port 10 Gb PCIe Gen 2 packet capture card, which is our first product using FPGA technology from Altera. At the same time we launched our 'Next Generation Intrusion Detection System' aimed at governments, telecommunication companies and large enterprises seeking to protect critical infrastructure. The product was successfully demonstrated at the RSA Conference in San Francisco in March 2010, reinforcing the branding of the Endace range - "The power to see all".

 

As part of our strategic investment in the Cyber Security market we committed resource to the Open Information Security Foundation ("OISF"), a US Department of Homeland Security funded initiative to create the next generation of Open Source security IDS / IPS engine. This is intended to replace the widely installed, but aging, SNORT; Suricata (the OISF engine) will form the backbone of Endace's cyber product strategy henceforth.

 

Partnerships and Collaborative Agreements

 

During the year we continued to develop and invest in our partnership with CACE Technologies, whose Pilot product offers customers a powerful visualisation tool and is proving popular with the Financial Services market. We also signed partnership agreements with Correlix and Seanet, reinforcing our position as the packet capture platform of choice in the Financial Services market.

 

Other partnerships agreed during the year include Vixtel and Kapsch CarrierCom in the telecommunications market.  

 

Our entry into the market for Cyber Security solutions is widening our base of reselling and marketing partners, particularly in North America and Western Europe, where our customers are major defence contractors.  

 

Resource development

 

The focus of our resource development is on driving sales growth. We put significant effort into finding the right people in New Zealand to lead key corporate functions within the business. We recruited a Chief Product Officer, a role new to Endace, to drive improvements of processes and systems required to support delivery of Endace's products. We also hired a new Director of Marketing and we re-defined the role of the Chief Technical Officer to give him a more strategic mandate.

 

At a sales level, we focused the business on EMEA and USA, markets that we know can deliver early value. We also learned much about emerging markets, particularly India. We introduced a new sales organisation structure and we are now recruiting additional sales people in USA and EMEA. Marketing specialists, based in the USA, will also be added to provide strength and depth to this discipline.

 

During the year we established a new laboratory in the Hamilton office to enhance Quality Assurance and testing. Corporate marketing functions were relocated to New Zealand from overseas to reduce costs and improve efficiency.

 

Employees

 

I extend my thanks to everyone in Endace for their commitment and response during a year of difficult market conditions. During the year the team was bolstered by a number of new hires that brought new depth and strength to the team.

 

Prospects

 

The current sales pipeline is the strongest that Endace has had in its history and the markets we address give us good near- and longer-term growth potential. We shall maintain vigorous cost control and proceed with caution with our investment decisions but, with increased market focus and a strengthened management team, we enter the current year with confidence.

 

 

Mike Riley

Chief Executive Officer

25 May 2010

 

 

 

FINANCE DIRECTOR'S REPORT

 

Revenue

 

Group revenue for the year ended 31 March 2010 was US$31.0 million (2009: US$30.4 million). Revenues in the US accounted for 59.6% (2009: 61.8%) of total Group revenue, revenues in Europe, Middle East and Africa (EMEA) accounted for 34.3% (2009: 28.7%), and revenues in Asia Pacific 6.1% (2009: 9.5%). Revenue in EMEA grew by 22% with strong sales in the Government sector. In the US revenue was flat year on year, while in Asia Pacific it declined.

 

Revenue from systems grew by 72.8% over last year and, at 45.2% of total revenue, for the first time exceeded sales from DAG cards, which represented 31.5% of total revenue. This is clear evidence of the success of our strategy to generate an increasing proportion of our sales from systems, the market for which represents a much larger opportunity for the Group.

 

Across the Group, revenue from the Financial Services sector recorded substantial growth, up 241% with 61.5% derived from the sale of systems. Despite strong Government sales in EMEA, overall Group sales declined due to a drop in revenue through our US government reseller, RSignia. Sales to the Telco market were down as compared with last year, but there were still a number of significant deals in both US and EMEA.

 

Product margins remain strong. However, the mix of revenue, now weighted more to systems than DAG cards, has resulted in a lower overall gross margin this year of 64.0% (2009: 71.1%). This is also lower due to the impact of a number of one-off lower margin deals involving 3rd party accessories.

 

Recurring support income, recognised over the life of the support contract, grew by 9.0% over the previous year. The balance sheet shows deferred income of US$1.7 million (2009: US$1.8 million), being the contracted support income which is carried forward to the new financial year.  

 

Investment and costs

 

At the beginning of the financial year we reduced costs through staff restructuring and relocation of some functions to New Zealand. We have maintained a close focus on cost control particularly in salaries and travel. However, operating expenditure has come under pressure from the consequences of a stronger New Zealand dollar.  Total SG&A expenditure was $13.9m (2009: $12.7m) which includes a doubtful debts provision of $1.2m and higher employee share options compensation charges.

 

We have continued to maintain investment in product development with R&D expenditure increased to US$8.8 million (2009: US$6.6 million).  Of this, US$6.3 million (2009: US$4.4 million) has been expensed during the year and US$2.5 million (2009: US$2.2 million) has been capitalised in accordance with Group policy. The capitalised R&D costs relates to products which are planned for future release and will be amortised over two to three year periods.  The amortisation cost of intangible assets during the year was US$1.5 million (2009: US$0.6 million). Depreciation attributable to R&D has also increased this year to $1.3m (2009: US$1.0) reflecting investments made in capital equipment over recent years.

 

Cash

 

Cash and cash equivalents were US$1.7 million at 31 March 2010 (2009: US$1.7 million). The company achieved positive cash flows from operations of $7.0m (2009: US$3.6m), but continues to invest in new product development and the purchase of property plant and equipment, (primarily laboratory and test equipment). Total cash spend on these was $5.0m (2009: $5.4m). The Group also suffered higher income tax payments of $2.0m while in the prior year there was a small refund.

 

The Company recently renewed for a further 12 months its US$4 million facility in place with HSBC.

 

Provision against trade receivable

 

At the time of our interim results we disclosed a debt of $3,489,338 from RSignia, a reseller and systems integrator supplying the US Government, that was predominantly overdue. This reseller has been a significant customer of the Group for over four years and Endace management has been working closely to help it sell its inventory and establish a payment plan to us, so that our debt will be repaid in full.  Due to the poor economic climate, the customer has faced a slowdown in its business and has recently failed to meet the payment plan.  As a result, we have decided to make a substantial provision for the balance of the receivable due from Rsignia.

 

In the past financial year Rsignia met an agreed schedule of payments to Endace and as at 31 March 2010 the balance on the account had reduced to $2,755,633.  Subsequently, however, the customer has failed to make a payment by the due date which fell in April 2010.  This has created increased uncertainty of full repayment and we have chosen to make a provision of $1,200,000. This is based on the difference between the outstanding debt and the value of the Endace sourced inventory the customer held as at 31 March 2010.

 

Taxation

 

The Group recorded a tax benefit this year of $0.5m (2009 $2.0m tax expense). The effective tax rate varies from the standard corporate tax rate of 30% (2009: 30%) primarily due to foreign exchange differences that arise from translating the tax liability for the New Zealand Group entities from US dollars into New Zealand dollars. In the previous year there was a decline in the New Zealand dollar against the US dollar and the group suffered taxable gains. This year, the strengthening of the New Zealand dollar has provided us with the benefit of taxable losses.

 

Adjusted earnings per share

 

The adjusted earnings per share eliminates distortions from one off factors affecting the annual earnings of the Group. The adjusted earnings per share have been calculated as follows:

 


2010

2009


US$'000

US$'000

Profit for the year

124

           2,749

Add back:



Provision for restructuring (net of tax)

39

135

Provision against US trade receivable

1,200

                 -

Tax benefit from trade receivable provision

(360)

-

Share option compensation charge

746

462

Tax charge from foreign exchange gain arising on calculation of NZ tax liability

-

           1,178

Less:



Tax benefit from Foreign exchange loss arising on calculation of NZ tax liability

              ( 337)

                -  

Adjusted profit for the year

1,412

           4,524




Diluted number of shares in issue

16,131

16,890




Adjusted fully diluted EPS (US cents)

8.8

26.8

 

 

Neil Hopkins

Finance Director

25 May 2010

 

 

 

 

CONSOLIDATED INCOME STATEMENT

For the year ended 31 March 2010

 

 



Group



2010

2009


 Notes

US$'000

US$'000





Revenue


         31,017

         30,384

Cost of sales


(11,177)

(8,784)

Gross profit


         19,840

         21,600





Other income


                70

              272

Selling and administrative expenses

3

(13,892)

(12,686)

Research and development expenses

3

(6,311)

(4,441)

Finance cost


(103)

(33)

Finance income


                29

                22





(Loss)/Profit before taxation


(367)

           4,734

Income tax benefit/(expense)

4

              491

(1,985)

Profit for the year


              124

           2,749





Earnings per share

5

US cents

US cents

- basic


0.83

18.36

- diluted


0.77

16.28

 

 

 

 

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

For the year ended 31 March 2010

 

 



Group



2010



US$'000

US$'000




Profit for the year


              124




Other comprehensive income



Cash flow hedges, net of  tax


                  3




Total comprehensive income for the year


              127

           2,749

 

 

 

 

CONSOLIDATED BALANCE SHEET

As at 31 March 2010

 

 



Group



2010

2009


 Notes

US$'000

US$'000

Current assets




Cash and cash equivalents


        1,755

        1,777

Trade and other receivables

 6

      10,643

      11,790

Inventories


        3,611

        4,485

Total current assets


      16,009

      18,052





Non-current assets




Property, plant and equipment


        4,689

        3,699

Intangible assets

7

      11,913

      11,196

Deferred tax asset


        1,793

             97

Total non-current assets


      18,395

      14,992





Total assets


      34,404

      33,044





Current Liabilities




Trade and other payables


        5,980

        4,625

Current income tax liabilities


           778

        1,571

Deferred income


        1,397

        1,590

Deferred tax liability


               5

             -  

Total current liabilities


        8,160

        7,786





Non-current liabilities




Deferred income


           343

           243

Total non-current liabilities


           343

           243





Total liabilities


        8,503

        8,029





Equity




Share capital


      15,272

      15,254

Foreign currency translation reserve


(147)

(147)

Cash flow hedge reserve


               3

             -  

Share option reserve


        1,586

           845

Retained earnings


        9,187

        9,063

Total equity


      25,901

      25,015





Total equity and liabilities


      34,404

      33,044





 

 

 

 

CONSOLIDATED CASH FLOW STATEMENT

For the year ended 31 March 2010

 



2010

2009


Note

US$'000

US$'000

Cash flows from operating activities




Cash receipts from customers


       30,814

       27,755

Cash paid to suppliers and employees


      (23,817)

      (24,111)

Cash generated from operations


         6,997

         3,644

Interest paid


           (103)

             (33)

Income tax (payment) /refund


        (1,993)

              84

Net cash flows from operating activities

 8

         4,901

         3,695





Cash flows from investing activities




Purchases of property, plant and equipment


        (2,164)

        (2,475)

Purchases of intangible assets


           (319)

           (287)

Investment in product development


        (2,502)

        (2,147)

Outflow on acquisition of Applied Watch Technologies LLC


               -  

           (650)

Interest received


              29

            120

Net cash used in investing activities


        (4,956)

        (5,439)





Cash flows from financing activities




Proceeds from exercise of share options


              13

            123

Net cash flows from financing activities


              13

            123





Net decrease in cash and cash equivalents


             (42)

        (1,621)

Cash and cash equivalents at beginning of year


         1,777

         3,513

Exchange  gains/(losses) on cash and cash equivalents


              20

           (115)

Cash and cash equivalents at end of year


         1,755

         1,777

 

 

 

 

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

For the year ended 31 March 2010

 

 

Group

Share capital

Foreign currency translation reserve

Cash flow hedge reserve

Share Option Reserve

Retained earnings

Total equity


US$'000

US$'000

US$'000

US$'000

US$'000

US$'000

Balance as at 1 April 2008

  15,092

(147)

             

 - 

         422

    6,314

  21,681

Comprehensive Income







Retained profit for the year

          -  

                -  

             

          

    2,749

    2,749

Other comprehensive income

          -  

                -  

            

  - 

          

 - 

          -  

          -  

Total comprehensive income

          -  

                -  

            

  - 

          

    2,749

    2,749








Transactions with owners







Capital raised on employee options

       123

                -  

            

  - 

           -

          - 

       123

Share options exercised

         39

                -  

             

-

(39)

          - 

          -  

Share option compensation expense

          -  

                -  

             

         462

       462

Balance as at 31 March 2009

  15,254

(147)

             

 - 

         845

    9,063

  25,015








Comprehensive Income







Retained profit for the year

          -  

                -  

             

-

          

-

       124

       124

Other comprehensive income

          -  

                -  

                3

          

-

           3

Total comprehensive income

          -  

                -  

                3

          

-

       124

       127








Transactions with owners







Capital raised on employee options

         13

                -  

             

- 

          

-

          -  

         13

Share options exercised

           5

                -  

            

  - 

(5)

          -  

          -  

Share option compensation expense

          -  

                -  

              

         746

          -  

       746

Balance as at 31 March 2010

  15,272

(147)

                3

      1,586

    9,187

  25,901

 

 

 

 

Notes

 

 

1.   Basis of reporting

 

The consolidated financial statements contained herein are prepared in accordance with the New Zealand equivalent of the International Financial Reporting Standards ('NZ IFRS'). The consolidated financial statements incorporate the assets and liabilities of all subsidiaries of the Group as at 31 March 2010 and the results of all subsidiaries of the Group for the year ended 31 March 2010. Endace Limited (the 'Parent') and its subsidiaries together are referred to in these financial statements as the Group and are designated as profit oriented entities for financial reporting purposes.

 

The consolidated financial information contained herein is an abridged version of the Group's audited accounts, which have received an unqualified report from the Group's auditors and will be included in the statutory Annual Report and Accounts for the year ended 31 March 2010. The Annual Report and Accounts will be dispatched to the shareholders and filed with the New Zealand Registrar of Companies in June 2010.

 

 

2.   Segment reporting

 

The chief operating decision-maker has been identified as the team comprising the Chief Executive Officer and the Chief Financial Officer. This team reviews the Group's internal reporting in order to assess performance and allocate resources. The team has determined the operating segments based on these reports.

 

The Group's revenue is attributable to the principal activities being sales, marketing and distribution of the products developed by the Group. The team considers the business from a geographical perspective based on the location of customers.

 

 

a)   Description of segments

 

The Group is organised into three main business segments.

 

North America

 

Comprises sales, support and distribution operations in Chantilly, Virginia, USA; servicing customers throughout the Americas.

 

Europe, Middle East, Africa

 

Comprises sales, support and distribution operations in Reading, UK; servicing customers throughout Europe, Middle East and Africa.

 

Asia Pacific

 

Comprises sales, support and distribution operations in New Zealand and Singapore; servicing customers throughout the Asia Pacific region.

 

Group marketing, product development and engineering operations are also based in New Zealand as is the corporate head office.

 

Unallocated

 

These items are unable to be allocated to a specific segment within the group.

 

b)   Reporting measures

 

The CEO and CFO team assesses the performance of the segments based on a measure of profit before tax.

 

c)   Segment results

 

31 March 2010

North America

Europe, Middle East, Africa

Asia Pacific

Unallocated

Consolidated


2010

2010

2010

2010

2010


US$'000

US$'000

US$'000

US$'000

US$'000

Revenue






Segment sales

           20,972

           11,985

           21,385

                     -  

           54,342

Inter-segment sales

(2,491)

(1,351)

(19,483)

                     -  

(23,325)

Total revenue

           18,481

           10,634

             1,902

                     -  

           31,017







Results






Operating (loss)/profit

                (461)

                425

(181)

(76)

                (293)

Finance income - net

                     -  

                     -  

                     -  

(74)

(74)







(Loss)/profit  before taxation

                (461)

                425

(181)

(150)

                (367)







 

 

31 March 2009

North America

Europe, Middle East, Africa

Asia Pacific

Unallocated

Consolidated


2009

2009

2009

2009

2009


US$'000

US$'000

US$'000

US$'000

US$'000

Revenue






Segment sales

           18,767

             8,713

           25,424

                     -  

           52,904

Inter-segment sales

                     -  

                     -  

(22,520)

                     -  

(22,520)

Total revenue

           18,767

             8,713

             2,904

                     -  

           30,384







Results






Operating profit

             1,037

               343

             3,365

                     -  

             4,745

Finance income - net

-

-

-

(11)

(11)







Profit/(loss) before taxation

             1,037

                343

             3,365

(11)

             4,734







 

 

3.   Expenses

 

 



Group



2010

2009


Notes

US$'000

US$'000

(Loss)/profit before taxation is stated after charging / (crediting):




Wages and salaries expense


         8,721

         8,088

Depreciation of property, plant and equipment


         1,570

         1,060

Amortisation of intangible assets

7

         2,104

         1,117

Loss on disposal of property plant and equipment


               -  

                9

Bad debt expense


        (6)

              145

Doubtful Debts Provision

6

1,334


Operating lease rentals


            813

            629

Directors fees


            219

           189

Net share option compensation charge


            746

            462

Unrealised foreign exchange (gains)/ losses


(23)

            114

Realised foreign exchange (gains)


(41)

(13)

Group audit fees


114

76

 

 

4.   Income tax expense

 



Group



2010

2009



US$'000

US$'000

Current Tax




New Zealand Income tax


(2,425)

         1,960

New Zealand: Adjustment to tax in respect of prior year


            406

(678)

Losses recognised in deferred tax


         2,425

  -   

Foreign corporation taxes


            675

            287

Foreign corporation taxes: Adjustment to tax in respect of the prior year


            120

              52

Total current tax


         1,201

         1,621





Deferred tax




Origination and reversal of timing differences


(1,692)

            364

Represented by:




New Zealand deferred tax


         1,437

            348

New Zealand deferred tax in respect of prior year


(216)

               -  

Losses recognised in deferred tax


(2,425)

               -  

Foreign deferred tax


(434)

              16

Foreign deferred tax in respect of prior year


(54)

               -  

Total deferred tax (benefit)/expense


(1,692)

            364





Income tax (benefit)/expense


(491)

         1,985

 

 

5.   Earnings per share

 


As at 31 March 2010

As at 31 March 2009


Earnings

Number of shares

Per  share amount

Earnings

Number of shares

Per  share amount


US$'000

'000

US cents

US$'000

'000

US cents

Profit attributable to shareholders

124



2,749



Basic EPS







Earnings attributable to ordinary shareholders

            124

       14,983

0.83

2,749

14,976

18.36

Effect of dilutive securities







Options (1)

               -  

         1,148

               -  

               -  

         1,914

               -  

Diluted EPS adjusted earnings

124

16,131

0.77

2,749

16,890

16.28

 

(1)   Includes the option entitlements held by non-executive Directors John Scott and Mark Rowan

 

 

6.   Trade and other receivables

 



Group



2010

2009



US$'000

US$'000

Trade receivables


           11,586

           11,132

Less: provision for impairment of trade receivables


(1,356)

(22)



           10,230

           11,110

Other receivables


                180

                184

Prepayments


                232

                496

Receivables from related parties


                    1

                   -  



           10,643

           11,790

 

As at 31 March 2010, trade receivables of $2,906,793 (2009: $22,500) were impaired and provided for.  The amount of the provision was $1,355,550 (2009: $22,500). The individually impaired receivables relate to customers which are in unexpectedly difficult economic situations. The ageing of these receivables is as follows:

 


Group


2010

2009


US$'000

US$'000

Up to 3 months

                   55

13

3 to 6 months

                      -  

-

6 to 12 months

              2,416

-

Over 12 months

                 436

9


                 2,907

22

 

At the time of our interim results we disclosed a debt of $3,489,338 from a reseller and systems integrator supplying the US Government, which was predominantly overdue. This reseller has been a significant customer of the Group for over four years and Endace management has been working closely with it to help build business, to sell through inventory and establish a payment plan, so that the debt will be repaid in full. Due to the poor economic climate, the customer has faced a slowdown in its business and has failed to meet its payment plan. As a result we have decided to make a substantial provision for the balance of the receivable from the customer.

 

Throughout the past financial year the customer met the schedule of payments to Endace and as at 31 March 2010 the balance on the account had reduced to $2,755,633. In April 2010 the customer failed to meet the payment plan. As a result, this event has created increased risk and uncertainly of full repayment and a provision of $1,200,000 has been made. This provision is based on the difference between the outstanding debt and the value of the Endace sourced inventory the customer is holding as at 31 March 2010.

 

The customer is still committed to full repayment of the debt and is continuing to work closely with Endace to achieve this.

 

 

7.   Intangible assets

 


Goodwill

Software

Development costs

Intellectual property

Total


US$'000

US$'000

US$'000

US$'000

US$'000

Cost






At 1 April 2008

              7,057

              1,173

                1,842

              1,211

            11,283

Additions

                    -  

                 287

                2,147

                    -  

              2,434

Disposals

                    -  

                    -  

                      -  

                    -  

                    -  

At 31 March 2009

              7,057

              1,460

                3,989

              1,211

            13,717

Additions

  -   

                 119

                2,502

                 200

              2,821

Disposals

  -   

(96)

  -   

  -   

(96)

At 31 March 2010

              7,057

              1,483

                6,491

              1,411

            16,442







Amortisation






At 1 April 2008

                   40

                 632

                   255

                 477

              1,404

Charge for the year

                    -  

                 284

                   574

                 259

              1,117

Disposals

                    -  

                    -  

                      -  


                    -  

At 31 March 2009

                   40

                 916

                   829

                 736

              2,521

Charge for the year

  -   

                 293

                1,521

                 290

              2,104

Disposals

  -   

(96)

  -   

  -   

(96)

At 31 March 2010

                   40

              1,113

                2,350

              1,026

              4,529







Net book value






At 31 March 2010

              7,017

                 370

                4,141

                 385

            11,913

At 31 March 2009

              7,017

                 544

                3,160

                 475

            11,196

 

 

 

8.   Cash flows from operating activities

 



Group



2010

2009



US$'000

US$'000





Profit for the year


124

         2,749

Less




   Depreciation and amortisation


         3,674

         2,177

   Share option compensation charge


            746

            462

   Loss on disposal of property, plant and

   equipment


               -  

                9

   Interest income


             (29)

           (120)





Foreign exchange (gain)/loss


             (17)

            115

Movement in deferred tax asset


(1,696)

364

Deferred consideration for Applied Watch Technologies acquisition


               -  

            650

Non-cash movement in working capital


           (396)

              96

Changes in working capital (excluding the effects of acquisition):




   Inventories


            874

        (1,672)

   Trade and other receivables


             1,147

        (2,881)

   Trade and other payables


474

         1,746

Total net cash flows from operating activities


         4,901

         3,695

 

 

 

9.   Contingent liabilities and contingent assets

 

The Parent and Group had no contingent liabilities or contingent assets as at 31 March 2010 (March 2009: Nil).

 

 

 


This information is provided by RNS
The company news service from the London Stock Exchange
 
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