AMSC: Q3 financial results

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American Superconductor Corporation, a leading energy technologies company, reported financial results for the third quarter of its fiscal year 2008 ended December 31, 2008.

Revenues for the third quarter of fiscal 2008 were $41.3 million, a 27 percent increase over $32.6 million in revenues for the third quarter of fiscal 2007. Gross margin for the third quarter of fiscal 2008 was 23.2 percent, which compares with 30.9 percent for the third quarter of fiscal 2007. The company attributed the year-over-year reduction in gross margin primarily to higher than expected costs on certain long-term turnkey SVC and wind turbine design contracts, a charge for excess inventory related to PowerModule™ PM1000 subassemblies at one of AMSC’s subcontractors, and unfavorable foreign exchange effects.

The company’s net loss for the third quarter of fiscal 2008 was $7.8 million, or $0.18 per share. This compares with a net loss for the third quarter of fiscal 2007 of $7.3 million, or $0.18 per share. Net loss in each period includes non-cash, pre-tax charges for amortization of acquisition-related intangibles and stock compensation. The company’s results in the year-ago period also included mark-to-market adjustments on a stock warrant that was exercised in full in August 2008. Such items totaled $2.8 million for the third quarter of fiscal 2008, compared to $4.2 million for the third quarter of fiscal 2007.

Cash, cash equivalents, marketable securities and restricted cash at December 31, 2008 were $122.6 million. This compares with $128.9 million at September 30, 2008. The decrease was due to the company’s loss in the quarter, cash used for working capital and unfavorable foreign exchange effects.

The company reported backlog as of December 31, 2008 of approximately $602 million compared with $597 million as of September 30, 2008 and $168 million as of December 31, 2007.

Earnings before interest, taxes, other income and expense, depreciation, amortization and stock-based compensation (EBITDAS) were a negative $1.3 million for the third quarter of fiscal 2008. This compares with an EBITDAS loss of $1.9 million for the third quarter of fiscal 2007. Please refer to the financial schedules attached to this press release for reconciliation of EBITDAS to GAAP net loss.

“Our two core growth drivers – the Chinese wind power market and the U.S. power grid market – remained strong through our third fiscal quarter, a trend we expect to continue for the foreseeable future,” said Greg Yurek, AMSC’s founder and chief executive officer. “Wind continues to be our growth engine; however, more than $27 million of our $46 million in third-quarter bookings were for our D-VAR® Smart Grid solutions. With these new orders, we now have more than $175 million out of the total of $602 million in backlog that we expect to recognize as revenue in fiscal 2009. Our backlog position for both fiscal 2009 and the following two fiscal years and the strength of our core markets position us for strong growth in fiscal 2009 and beyond.”

Financial Forecast

“We expect to generate our first GAAP profit in the fourth quarter of fiscal 2008,” said David Henry, senior vice president and chief financial officer. “For full fiscal 2008, we have narrowed our revenue guidance from a range of $175 million to $185 million to a range of $178 million to $182 million. We are maintaining the guidance we provided on January 20 for a full fiscal 2008 net loss in a range of $17 million to $18 million, or $0.40 to $0.42 per share. We also are narrowing our EBITDAS forecast for fiscal 2008 from a range of $7 million to $10 million to a range of $8 million to $9 million.”

“For fiscal 2009, we continue to expect that we will generate a GAAP profit on more than $225 million in revenues. While the investments we intend to make in fiscal 2009 to help achieve our long-term growth plans may limit us to earnings of a few cents per share for full fiscal 2009, profitability is our top priority,“ Henry concluded.

Conference Call Reminder

In conjunction with this announcement, AMSC management will participate in a conference call with investors beginning at 10:00 a.m. ET today to discuss the company’s results and its business outlook. Those who wish to listen to the live conference call webcast should visit the “Investors” section of the company’s website at www.amsc.com/investors. The live call also can be accessed by dialing 913-312-1294 and using conference ID 1576540. A telephonic playback of the call will be available from 1:00 p.m. ET on February 3, 2009 through 1:00 p.m. ET on February 10, 2009. Please call 888-203-1112 and refer to conference ID 1576540 to access the playback.

About American Superconductor

AMSC offers an array of proprietary technologies and solutions spanning the electric power infrastructure – from generation to delivery to end use. The company is a leader in alternative energy, providing proven, megawatt-scale wind turbine designs and electrical control systems. The company also offers a host of Smart Grid technologies for power grid operators that enhance the reliability, efficiency and capacity of the grid, and seamlessly integrate renewable energy sources into the power infrastructure. These include superconductor power cable systems, grid-level surge protectors and power electronics-based voltage stabilization systems. AMSC’s technologies are protected by a broad and deep intellectual property portfolio consisting of hundreds of patents and licenses worldwide. More information is available at www.amsc.com.

American Superconductor and design, Revolutionizing the Way the World Uses Electricity, AMSC, Powered by AMSC, D-VAR, dSVC, PowerModule, PQ-IVR, Secure Super Grids, Windtec and SuperGEAR are trademarks or registered trademarks of American Superconductor Corporation or its subsidiaries. All other brand names, product names or trademarks belong to their respective holders. The Windtec logo and design is a registered European Union Community Trademark.

Any statements in this release about future expectations, plans and prospects for the company, including our expectations regarding the future financial performance of the company and other statements containing the words "believes," "anticipates," "plans," "expects," "will" and similar expressions, constitute forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. There are a number of important factors that could cause actual results to differ materially from those indicated by such forward-looking statements. Such factors include: uncertainties regarding the company's ability to obtain anticipated funding from corporate and government contracts, to successfully develop, manufacture and market commercial products, and to secure anticipated orders; the risk that the increasingly uncertain domestic and global economic conditions could result in customers delaying or reducing purchases of our products; the risk that a robust market may not develop for the company's products; the risk that strategic alliances and other contracts may be terminated; the risk that certain technologies utilized by the company will infringe intellectual property rights of others; and the competition encountered by the company. Reference is made to these and other factors discussed in the "Risk Factors" section of the company's most recent quarterly or annual report filed with the Securities and Exchange Commission. In addition, the forward-looking statements included in this press release represent the company's views as of the date of this release. While the company anticipates that subsequent events and developments may cause the company's views to change, the company specifically disclaims any obligation to update these forward-looking statements. These forward-looking statements should not be relied upon as representing the company's views as of any date subsequent to the date this press release is issued.
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
(In thousands, except per share data)

            Three months ended
December 31,             Nine months ended
December 31,
            2008             2007             2008             2007
Revenues:                                             
    Power Systems         $     38,277                 $     28,936                 $     109,783                 $     62,490     
    Superconductors               3,057                         3,688                         11,743                         11,526     
    Total revenues             41,334                     32,624                     121,526                     74,016     

Cost of revenues               31,764                         22,537                         89,630                         54,728     

Gross profit               9,570                         10,087                         31,896                         19,288     

Operating expenses:                                             
    Research and development             5,305                     3,956                     14,906                     11,962     
    Selling, general and administrative             9,400                     7,737                     27,142                     21,006     
    Amortization of acquisition related intangibles             433                     1,634                     1,417                     4,568     
    Restructuring and impairments               168                         2,910                         668                         3,821     
    Total operating expenses               15,306                         16,237                         44,133                         41,357     

Operating loss             (5,736     )                 (6,150     )                 (12,237     )                 (22,069     )

Interest income             697                     1,342                     2,273                     2,892     
Other expense, net               (423     )                   (1,393     )                   (2,413     )                   (2,558     )

Loss before income tax expense             (5,462     )                 (6,201     )                 (12,377     )                 (21,735     )

Income tax expense               2,310                         1,108                         5,566                         1,900     

Net loss         $     (7,772     )             $     (7,309     )             $     (17,943     )             $     (23,635     )

Net loss per common share                                             
    Basic and Diluted         $     (0.18     )             $     (0.18     )             $     (0.42     )             $     (0.61     )

Weighted average number of common shares outstanding                                             
    Basic and Diluted               43,024                         40,882                         42,596                         38,464     

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS
(In thousands)

        December 31,             March 31,
        2008             2008
ASSETS                     
Current assets:                     
Cash and cash equivalents         $     55,588                 $     67,834     
Marketable securities             59,049                     38,398     
Accounts receivable, net             39,128                     37,108     
Inventory             22,333                     10,907     
Restricted cash             6,607                     12,312     
Prepaid expenses and other current assets             5,618                     4,467     
Deferred tax assets, net               1,186                         2,293     

  Total current assets
            189,509                     173,319     

Property, plant and equipment, net             55,188                     54,308     
Goodwill             27,536                     18,530     
Intangibles, net             9,589                     11,583     
Restricted cash             1,406                     860     
Other assets               3,196                         2,634     

Total assets         $     286,424                   $     261,234     


LIABILITIES AND STOCKHOLDERS' EQUITY                     

Current liabilities:                     
Accounts payable and accrued expenses             43,678                     38,356     
Deferred revenue               16,337                         10,629     

  Total current liabilities
            60,015                     48,985     

Non-current liabilities                     
Deferred revenue             3,893                     2,043     
Deferred tax liabilities, net             780                     1,244     
Other non-current liabilities               53                         510     

  Total liabilities
              64,741                         52,782     



Stockholders' equity:                     
Common stock             433                     415     
Additional paid-in capital             650,631                     615,017     
Accumulated other comprehensive income (loss)             (936     )                 3,522     
Accumulated deficit               (428,445     )                   (410,502     )

  Total stockholders' equity
              221,683                         208,452     


  Total liabilities and stockholders' equity
        $     286,424                   $     261,234     

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(In thousands)

        Nine months ended December 31,
        2008             2007
Cash flows from operating activities:                     
Net loss         $     (17,943     )             $     (23,635     )
Adjustments to reconcile net loss to net cash used in operations:                     
Depreciation and amortization             6,192                     8,169     
Stock-based compensation expense             7,586                     4,358     
Stock-based compensation expense - non-employee             18                     242     
Impairment charges on long-lived assets             —                     757     
Inventory write-down charges             —                     933     
Re-valuation of warrant             1,334                     2,482     
Deferred income taxes             427                     (634     )
Other non-cash items             2,118                     215     
Changes in operating asset and liability accounts, excluding the effect of acquisitions:                     
Accounts receivable             (5,735     )                 (9,033     )
Inventory             (11,531     )                 (1,662     )
Prepaid expenses and other current assets             (1,433     )                 (2,359     )
Accounts payable and accrued expenses             9,602                     (316     )
Deferred revenue               8,523                         2,982     
Net cash used in operating activities               (842     )                   (17,501     )

Cash flows from investing activities:                     
Purchase of property, plant and equipment, net             (5,249     )                 (6,321     )
Proceeds from the sale of property, plant and equipment             2                     1,182     
Purchase of marketable securities             (77,602     )                 (167,262     )
Proceeds from the maturity of marketable securities             57,080                     150,375     
Change in restricted cash             5,030                     (12,501     )
Acquisition costs, net of cash acquired in acquisitions             —                     (102     )
Purchase of intangible assets             (845     )                 (749     )
Change in other assets               (80     )                   22     
Net cash used in investing activities               (21,664     )                   (35,356     )

Cash flows from financing activities:                     
Proceeds from follow-on public offering, net             —                     93,606     
Proceeds from exercise of employee stock options               12,230                         13,974     
Net cash provided by financing activities               12,230                         107,580     

Effect of exchange rate changes on cash and cash equivalents               (1,970     )                   683     

Net increase (decrease) in cash and cash equivalents             (12,246     )                 55,406     
Cash and cash equivalents at beginning of period               67,834                         15,925     

Cash and cash equivalents at end of period         $     55,588                   $     71,331     

Supplemental schedule of cash flow information:                     
Issuance of common stock in connection with acquisitions         $     —                 $     4,349     
Non-cash contingent consideration in connection with acquisitions             11,008                     —     
Non-cash issuance of common stock             443                     1     
Reconciliation of Net Loss to EBITDAS
(In thousands)

        Three months ended
December 31,         Nine months ended
December 31,
        2008         2007         2008         2007
Net loss     $     (7,772     )         $     (7,309     )         $     (17,943     )         $     (23,635     )
Interest income         (697     )             (1,342     )             (2,273     )             (2,892     )
Other expense, net         423                 1,393                 2,413                 2,558     
Income tax expense         2,310                 1,108                 5,566                 1,900     
Depreciation and amortization           2,058                     2,908                     6,192                     8,169     
EBITDA         (3,678     )             (3,242     )             (6,045     )             (13,900     )
Stock-based compensation           2,392                     1,335                     7,586                     4,358     
EBITDAS     $     (1,286     )         $     (1,907     )         $     1,541               $     (9,542     )

Reconciliation of Forecast Net Loss to Forecast EBITDAS for Fiscal Year 2008
(In thousands)

        High         Low
Net Loss     $ (17,000     )         $ (18,000     )
Interest income     (3,000     )         (3,000     )
Other income (expense), net     2,400             2,400     
Income tax expense     8,500             8,500     
Depreciation and amortization     8,100               8,100     
EBITDA     (1,000     )         (2,000     )
Stock-based compensation     10,000               10,000     
EBITDAS     $ 9,000               $ 8,000     

Note: EBITDAS is a non-GAAP financial measure defined by the company as net income before interest, taxes, other income and expense, depreciation and amortization, and stock-based compensation. The company believes EBITDAS is an important measurement for management and investors given the increasing effect that non-cash charges such as stock compensation, amortization related to acquisitions, taxes associated with AMSC Windtec and AMSC China, and depreciation of capital equipment will have on the company’s net income (loss). The company regards EBITDAS as a useful measure of operating performance and cash flow to complement operating income, net income and other GAAP financial performance measures. Additionally, management believes that EBITDAS will provide meaningful comparisons of past, present and future operating results. Generally, a non-GAAP financial measure is a numerical measure of a company's performance, financial position or cash flow that either excludes or includes amounts that are not normally excluded or included in the most directly comparable measure calculated and presented in accordance with GAAP. This measure, however, should be considered in addition to, and not as a substitute or superior to, operating income, cash flows, or other measures of financial performance prepared in accordance with GAAP. A reconciliation of EBITDAS to GAAP net loss is set forth in the table above.

Contact:
American Superconductor Corporation
Jason Fredette, 978-842-3177
[email protected]

Source: American Superconductor Corporation
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